Employee Who Reports for Work Only at One of Your Establishments Located Outside Québec or Who is Paid from One of Your Establishments Located Outside Québec
As a rule, you are not required to make source deductions or pay employer contributions on amounts that you pay to an employee who:
- reports for work only at one of your establishments outside Québec; or
- is not required to report for work at any of your establishments (located in Québec or elsewhere) and is paid from one of your establishments located outside Québec.
Employer QPIP premiums and other employer contributions
However, even if an employee is not required to report for work at any of your establishments (located in Québec or elsewhere) and is paid from one of your establishments located outside Québec, the amounts the employee is paid for a given pay period may still be subject to the following if, for that pay period, the employee can reasonably be considered to be an employee of one of your establishments located in Québec:
- Québec parental insurance plan (QPIP) premiums;
- the employer contribution to the health services fund;
- the contribution related to labour standards.
Similarly, you must include these amounts in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).
How to determine an employee's place of work
To determine whether an individual is an employee of one of your establishments located in Québec, we take into consideration criteria such as:
- the location where the employee primarily reports for work;
- the employee's principal place of residence;
- the location where the employee primarily performs his or her duties;
- the establishment from which the employee's work is supervised;
- the nature of the employee's duties.