An amount you pay to a taxi driver who is your employee is subject to:
- source deductions of income tax;
- Québec Pension Plan (QPP) contributions;
- Québec parental insurance plan (QPIP) premiums;
- the contribution to the health services fund;
- the contribution related to labour standards.
You must include this 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 Workforce Skills Development and Recognition Fund (WSDRF).
If you pay an amount to a taxi driver who is self-employed, the amount is not subject to source deductions of income tax or employer contributions. As a rule, self-employed persons are responsible for paying certain contributions themselves, using the form Instalment Payments Made by Individuals (TPZ-1026.A-V).