Employee Temporarily Posted to a Country That Has a Social Security Agreement with Québec
Québec Pension Plan (QPP) contributions
If you have an employee from Québec temporarily posted outside Canada or a foreign employee temporarily posted in Québec, you must take into account the information on this page when calculating QPP contributions.
Social security agreements
Under the social security agreements entered into by Québec and various countries, persons who are temporarily posted to a foreign country can continue to pay contributions in their country of origin and avoid having to also pay contributions in the country to which they are posted. The agreements apply to employees who work outside Canada temporarily and to employees who come to Québec temporarily to work.
Québec employee temporarily posted to a foreign country
If you have temporarily posted an employee to a country that has entered into a social security agreement with Québec, you are required under certain conditions to remit employee and employer QPP contributions to us.
Foreign employee temporarily posted to Québec
You are not required (under certain conditions) to withhold or pay QPP contributions on the salaries or wages paid to employees who are not resident in Canada and who are temporarily posted to Québec by an employer situated in a country that has entered into a social security agreement with Québec.
Social security agreements are in effect between Québec and the following countries:
- Czech Republic
- the Netherlands
- Saint Lucia
- the United States
New agreements could take effect during the year. For more information, visit the Retraite Québec website.
To benefit from these social security agreements, you must obtain a certificate of coverage.
To do so, contact Retraite Québec's Bureau des ententes de sécurité sociale at one of the following numbers:
- 514 866-7332, extension 7801
- 1 800 565-7878, extension 7801 (toll-free)
Contribution to the health services fund
Québec employee temporarily posted outside Canada
If you are a Québec employer, and you posted an employee to a country that has a social security agreement with Québec providing for reciprocal coverage of health insurance plans, you must pay the employer contribution to the health services fund on the salary or wages paid to the employee.
Under such an agreement, the employee is subject only to the Québec legislation to which reciprocity applies and is deemed to report for work at your Québec establishment.
Currently, Québec has an agreement with the following countries:
Negotiations are under way with other countries, and new agreements could take effect during the year.
If you did not pay the employee's salary or wages for the period in which the employee was posted outside Canada in a given year, the following rules apply:
- The employee must inform you in writing, by March 1 of the year following the year the employee was posted outside Canada, of the salary or wages that the employee was paid for the period.
- You must include the salary or wages in your remuneration subject to the contribution to the health services fund and in your total payroll for that year, because you are deemed to have paid the salary or wages to the employee on March 1 of the year following the year in which they were paid.
Foreign employee temporarily posted to Québec
You are not required to pay the employer contribution to the health services fund respecting salaries or wages that you pay to employees who are not resident in Canada and who are temporarily posted to Québec by an employer outside Canada, provided the country concerned has a social security agreement with Québec.
An employer that is the Québec government or one of its mandataries may be required to pay, in addition to a contribution to the health services fund, a payroll tax under a statute of another government when one of its employees is posted to an office outside Québec (for example, to the Bureau du Québec à Toronto). In this case, the employer is deemed to have paid an excess contribution to the health services fund that is equal to the lesser of the following amounts:
- the amount of payroll tax paid for the year to the other government for the posted employees;
- the amount of the contribution to the health services fund paid for the year for the employees.
The employer may submit a written request for the refund of an overpayment of contributions in the four years following the end of the year for which the employer is deemed to have paid the excess contribution.