Canada: Changements proposés au niveau fédéral : allocations de formation, équité salariale et plus

Bulletin Travail, emploi et droits de la personne | L'Espace RH
Last Updated: May 17 2019
Article by Jessica Moldaver

Il y a près de quatre ans, le gouvernement fédéral s'est engagé à investir dans la classe moyenne et à opérer un « vrai changement » pour les travailleurs et leur famille. À l'approche des élections d'octobre, le gouvernement a présenté, le 19 mars dernier, son budget de 2019 intitulé « Investir dans la classe moyenne ». Le budget de 2019 propose, entre autres choses, plusieurs changements liés à l'emploi, axés sur le soutien des travailleurs de la classe moyenne.

Allocation canadienne pour la formation

Pour les employeurs et les employés du pays, le point saillant du budget est l'annonce d'une proposition pour une nouvelle Allocation canadienne pour la formation. Que propose le gouvernement au juste?

  • Un crédit pour la formation non imposable visant à aider les travailleurs admissibles âgés de 25 à 64 ans à assumer les coûts de formation.
  • Les employés admissibles accumuleront un solde de crédits de 250 $ par année, jusqu'à une limite cumulative à vie de 5 000 $.
  • Les crédits peuvent servir à payer des droits de scolarité ou des frais d'inscription à un programme de perfectionnement des compétences.

L'allocation proposée reflète la modernisation des milieux de travail au Canada, un processus à l'égard duquel le gouvernement fédéral a exprimé son intérêt avec la création récente d'un comité d'experts sur les normes du travail.

Prestation de soutien à la formation d'assurance-emploi

En plus de l'Allocation canadienne pour la formation, le budget de 2019 propose d'instaurer une prestation de soutien à la formation d'assurance-emploi. Cette prestation, que le gouvernement compte offrir en 2020, fournirait aux travailleurs un soutien du revenu par l'intermédiaire du régime d'assurance-emploi actuel. Elle a pour objectif d'aider financièrement les travailleurs à prendre congé pour entreprendre des activités de formation sans compromettre leur capacité de payer leurs dépenses quotidiennes. Telle qu'elle est proposée actuellement, la prestation :

  • représenterait 55 % de la rémunération hebdomadaire moyenne et serait versée pour un maximum de quatre semaines;
  • offrirait aux employeurs une réduction des cotisations d'assurance-emploi afin de compenser la pression supplémentaire exercée sur les petites entreprises en raison de la hausse correspondante des taux de cotisation des employeurs.

Congés pour formation

Le budget propose également de nouveaux congés pour la formation des travailleurs. Le gouvernement a exprimé son intention de consulter les provinces et les territoires sur tous les aspects de l'Allocation canadienne pour la formation et en particulier sur l'élaboration de dispositions qui offrent une protection d'emploi aux employés qui souhaitent avoir recours aux congés pour formation.

Options d'achat d'actions des employés

Dans son budget de 2019, le gouvernement a également annoncé son intention de limiter le recours au régime d'imposition actuel des options d'achat d'actions des employés. D'après le gouvernement, les déductions pour option d'achat d'actions, dans leur forme actuelle, se voulaient un moyen d'aider les petites entreprises en croissance qui manquent de liquidités à offrir une rémunération adéquate et ainsi être en mesure d'embaucher des employés talentueux. Le gouvernement constate toutefois que ces déductions profitent de manière disproportionnée aux particuliers à revenu élevé.

Bien qu'aucune règle précise n'ait été publiée, le gouvernement a indiqué qu'il prévoit régler ce problème en appliquant un plafond annuel de 200 000 $ sur les attributions d'options d'achat d'actions (fondé sur la juste valeur marchande des actions sous-jacentes) aux employés de « grandes entreprises bien établies et matures ». Les entreprises en démarrage et les entreprises canadiennes en croissance rapide en seraient cependant exemptées.

Le gouvernement prévoit publier de plus amples renseignements cet été. Toutefois, il a indiqué que tout changement touchant le régime d'imposition des options d'achat d'actions s'appliquerait à l'avenir seulement et ne s'appliquerait donc pas aux options d'achat d'actions à l'intention des employés accordées avant l'annonce des propositions législatives relatives à la mise en Suvre d'un nouveau régime.

Accessibilité

En 2017-2018, 59 % des plaintes pour discrimination reçues par la Commission canadienne des droits de la personne portaient sur des allégations de discrimination fondée sur un handicap. Conscient de cette situation, le gouvernement fédéral entend rendre le Canada accessible et soutenir les individus ayant un handicap. Bien entendu, les employeurs sous réglementation fédérale attendent toujours l'adoption du projet de loi C-81, qui créerait la nouvelle Loi canadienne sur l'accessibilité. Or, on ignore toujours quand il sera adopté et à quel moment la loi entrera en vigueur. Le gouvernement fédéral souhaite jouer un rôle de premier plan dans la mise en Suvre de cette loi et la création de normes et de règlements en matière d'accessibilité.

Transparence salariale

Enfin, en ce qui concerne les objectifs du Canada en matière d'égalité des sexes, le gouvernement propose notamment de présenter des modifications à la Loi sur l'équité en matière d'emploi et à son règlement d'application. Ces modifications mettraient en place de nouvelles mesures en matière de transparence salariale pour les employés sous réglementation fédérale, dans le but de continuer de réduire l'écart salarial entre les sexes et d'accroître la prospérité des femmes et leur participation à l'économie, en particulier chez les groupes sous-représentés.

Il est trop tôt pour dire si ces propositions prendront effet avant les élections fédérales de cette année ou si elles seront des priorités pour le prochain gouvernement fédéral. Une chose est certaine cependant : vous pouvez compter sur Fasken pour vous tenir informé à ce sujet.

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