Employer That Succeeds Another Employer

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If, during the year, you succeeded another employer as a consequence of the formation or winding-up of a legal person or of the acquisition of a major portion of the property of a business or of a separate part of a business, and there was no interruption in the employees' service, you must take into account the Québec Pension Plan (QPP) contributions that the previous employer withheld from the pensionable salaries or wages paid to the employees from the beginning of the year, up to the amount of the employer contribution paid by the previous employer with respect to these salaries or wages. 

You must also take into account the Québec parental insurance plan (QPIP) premiums that the previous employer withheld from the eligible salaries or wages paid to the employees from the beginning of the year.

If you and the previous employer failed to correctly withhold an employee's QPP contributions and QPIP premiums, both you and the other employer are responsible for paying any employee QPP contribution or QPIP premium that was not withheld. Each of you must also pay the corresponding employer contribution. Your employer QPIP premium corresponds to the difference between the premium the previous employer would have been required to pay for the year had you not succeeded that employer and the premium the previous employer is required to pay for the year.

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