Employee of an Employment Agency
An individual who works for you but is remunerated by an employment agency is considered an employee of the agency, even if a relationship of subordination exists between the individual and you.
It is therefore up to the employment agency to withhold amounts from the employee's remuneration and pay the related employer contributions.
If you have used the services of an employment agency that does not carry on a business in Québec, you may be deemed to have paid the salary or wages of the employee.
If an employment agency places a worker with you but does not have a contract with the worker, and there is no relationship of subordination between the worker and you, you are not required to make source deductions or pay employer contributions.
To determine whether a relationship of subordination exists between a worker and you, refer to interpretation bulletin RRQ. 1-1/R2, available under Fiscalité on the Publications du Québec website. You can also refer to the document Self-Employment and Taxation (IN-300-V).