Non-Resident Employee Who Has Been Recruited From Outside Canada

Coronavirus (COVID-19)

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If an employee is not required to report for work at one of your establishments (located in Québec or elsewhere), and the employee has been recruited from a country that does not have a social security agreement with the Québec government, the employee's salary or wages are subject to the following contributions and premiums if the salary or wages are paid from one of your establishments located in Québec:

You must include the salary or wages in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your employer contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

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