QPP Contributions, QPIP Premiums and Other Employer Contributions for Foreign Employees Entitled to a Five-Year Tax Exemption
All of the salaries and wages paid to foreign employees entitled to a deduction for a foreign employee are subject to:
- Québec Pension Plan (QPP) contributions;
- Québec parental insurance plan (QPIP) premiums;
- the contribution to the health services fund;
- the contribution related to labour standards.
Similarly, you must include all such salaries and 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).