Employer That Succeeds Another Employer

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If, during the year, an employer 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, the successor employer 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. 

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

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