If an employee reports for work at one of your establishments located in Québec and at one of your establishments located outside Québec, you must apply the rules below to determine whether the remuneration you pay the employee is subject to source deductions and employer contributions.

Salary or wages related to a regular pay period

An employee's salary or wages related to a regular pay period are subject to the following contributions and premiums unless, during this period, the employee reports primarily to one of your establishments located outside Québec:

• Québec parental insurance plan (QPIP) premiums (for more information, see Employee Who Is Paid in Part From One of Your Establishments Located Outside Québec);
• the contribution to the health services fund;
• the contribution related to labour standards.

Similarly, 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 contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Salary or wages not related to a regular pay period

Gratuities, retroactive payments, vacation pay and any other amounts paid to an employee that are not related to a regular pay period are subject to the following contributions and premiums, only if the employee ordinarily reports to one of your establishments located in Québec:

• QPIP premiums (for more information, see Employee Who Is Paid in Part From One of Your Establishments Located Outside Québec);
• the 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 WSDRF.

Amount you pay to a custodian or to a trustee

If you pay an amount to a custodian or to a trustee on behalf of an employee who ordinarily reports for work at one of your establishments located in Québec but also reports for work at one of your establishments located outside Québec, this amount is subject to:

• the contribution to the health services fund;
• the contribution related to labour standards.

Similarly, you must include the amount 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 WSDRF.