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Every year, thousands of Quebec employers receive a letter from the CNESST reminding them to file their Employer's Pay Equity Statement, known by its French acronym DEMES (Déclaration de l'employeur en matière d'équité salariale). The online form takes only a few minutes to complete, but it often raises questions: who has to file it, when, and what should be declared when the pay equity work is not finished?
The DEMES is a separate obligation from the initial pay equity exercise and the pay equity maintenance assessment. It does not replace that work: it informs the CNESST of its progress. This guide explains, step by step, how to file it correctly and avoid the most common mistakes.
Who has to file the DEMES?
The DEMES applies to more employers than many think. According to the CNESST, the following must file it:
- any employer whose business is registered with the Registraire des entreprises du Québec and reported 11 or more employees the previous year;
- any employer that has already declared itself subject to the Pay Equity Act, even if it now has fewer than 11 employees;
- any employer listed in the public authorities register, regardless of its number of employees.
A company with several Québec enterprise numbers (NEQ) must file a DEMES for each one. Likewise, the buyer of a business inherits the obligations declared by the previous employer.
When and where should the DEMES be filed?
Private businesses have the same deadline as for their annual declaration to the Registraire des entreprises, that is, six months after the end of their fiscal year. Public authorities must file it before September 1. No extension is granted.
How often it must be filed depends on the status of the work. The employer files the DEMES every year until it attests that its initial exercise has been completed. After that, it files it again at each maintenance assessment, every five years.
The statement can only be completed online, in French, using a clicSÉQUR express code or clicSÉQUR Entreprises access. A first registration for the DEMES service in clicSÉQUR Entreprises can take up to 48 hours, so it is best not to wait until the last day.
Information to have on hand
When all the information is gathered, the CNESST estimates that the DEMES takes about ten minutes to complete:
- the Québec enterprise number (NEQ);
- the clicSÉQUR access code;
- the sector of activity and the date operations began;
- the number of employees;
- the posting dates of the results of the initial exercise and of any maintenance assessments.
What should you declare, based on the status of your work?
The DEMES reflects where the company stands in its obligations, not what it plans to do. The CNESST asks employers to file it when the work is completed, or when it could not be completed on time.
| Your situation | What you declare | Next DEMES |
|---|---|---|
| Initial exercise not yet completed | The actual status of the work, with no posting date | Next year |
| Initial exercise completed | The posting date of the initial exercise results | At your first maintenance assessment |
| Maintenance assessment completed | The posting date of the maintenance results | Five years later, at the next maintenance assessment |
| Maintenance assessment not completed by the deadline | The fact that the work is not completed | Once the work is completed |
A DEMES showing incomplete work does not settle anything on its own. It flags a situation to be corrected, and the CNESST uses the data reported to target its support and audit activities.
Does your DEMES reveal overdue work? When the initial exercise or the maintenance assessment is not up to date, the DEMES simply records the situation. Our specialists take charge of your pay equity work, from data collection to postings, and support you in the event of a CNESST audit. Discover our pay equity service
What are the most common mistakes?
Confusing the DEMES with the declaration to the Registraire
Both declarations share the same deadline, but they are two separate procedures. Filing the annual declaration with the Registraire des entreprises does not exempt an employer from filing the DEMES with the CNESST.
Believing the DEMES replaces the work
Filing the DEMES does not complete the initial exercise or the maintenance assessment. A company that declares its work as completed must be able to prove it: the data used and the content of the postings must be kept for at least six years.
Waiting for the reminder letter
The CNESST sends one letter per NEQ, to the address on file with the Registraire des entreprises. An up-to-date address prevents many oversights, but not receiving a letter does not remove the obligation.
Filing at the last minute
A first registration for the DEMES service can take up to 48 hours. The posting dates of previous work can also be hard to find when the person in charge has left the organization.
The consequences of not filing the DEMES
Failing to file the DEMES is an offence under the Pay Equity Act, punishable by a fine of $1,000 to $45,000. The company may also be added to the list of offending employers published by the CNESST.
Frequently asked questions
Does a company with fewer than ten employees have to file the DEMES?
Yes, in some cases: if it has already declared itself subject to the Pay Equity Act, or if it is listed in the public authorities register. Other companies are covered once they report 11 or more employees to the Registraire des entreprises.
How long does it take to complete the DEMES?
About ten minutes, according to the CNESST, when all the information is gathered. Finding the posting dates of previous work often takes longer than the statement itself.
Do you have to file the DEMES if the maintenance assessment is not completed?
Yes. The CNESST asks employers to file it when the work is completed, or when it could not be completed within the prescribed time. The statement must then reflect the actual status of the work.
Where can you get help filling out the DEMES?
The CNESST offers a video tutorial, a webinar and a guide with a sample statement. For the work itself, namely the initial exercise and the maintenance assessment, specialized support helps meet the requirements of the Act.
In summary
The DEMES is a simple statement, but it commits the employer: it attests to the actual status of its pay equity work with the CNESST. Filing it on time, with accurate posting dates, avoids fines and unnecessary audits.
When the statement brings to light an initial exercise or a maintenance assessment still to be done, it is best to act before the deadline. Talk with an expert about your pay equity needs.
This article is provided for information purposes only and does not constitute legal advice or professional advice. The rules surrounding the DEMES and the Pay Equity Act may change: for any specific situation, consult the CNESST or a qualified professional.
Sources: CNESST, Déclaration de l'employeur en matière d'équité salariale (DEMES) (in French); Éducaloi.
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