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The Charter of the French language and its regulations govern the consultation of English-language content.

Employee of an Employer That Does Not Have an Establishment in Québec

If you have an establishment in Québec, and an individual who is employed by an employer that does not have an establishment in Québec performs services for you in Québec, you may be deemed to have paid the employee's salary or wages if the following conditions are met:

  • The employee reports for work at one of your establishments located in Québec.
  • The service is performed as part of the employee's ordinary duties with their employer, in the course of your regular and ongoing activities.
  • The service is of the same nature as services performed by employees of employers that carry on the same type of business as you.

Source deductions of income tax and Québec Pension Plan contributions

The salary or wages are not subject to source deductions of income tax or to Québec Pension Plan (QPP) contributions.

Other premiums and contributions

If all the above-mentioned conditions are met, you must take into account the employee's salary or wages in calculating the following:

You must also include the salary and wages in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.


If you can show that you did not use the services of such an employee in order to reduce your employer QPIP premiums, your employer contributions to the health services fund and the WSDRF, and your contribution related to labour standards, you do not have to make source deductions or contributions on the employee's salary or wages.

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