If an employer that is a parent corporation wound up one of its subsidiaries and has been allocated at least 90% of the property of that subsidiary, the employer must take into account the employee Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums already withheld and employer QPP contributions and QPIP premiums already paid by the wound-up subsidiary from the beginning of the year to the time of the winding-up. If an employee already paid the maximum QPP contribution and QPIP premium for the year prior to the winding-up, the salary or wages paid by the parent corporation are not subject to source deductions of these contributions and premiums.

The employer must also pay the contribution to the health services fund, the contribution related to labour standards and, if applicable, the contribution to the Workforce Skills Development and Recognition Fund (WSDRF) for the full year.