If, during the year, an employee is transferred from an establishment subject to the Canada Pension Plan (CPP) to an establishment subject to the Québec Pension Plan (QPP), you must take into account:

• the contribution rate applicable to the establishment where the employee reports for work; or
• the contribution rate applicable to the establishment from which the employee is paid, if the employee is not required to report for work at any of your establishments.

You must remit the amount withheld to the appropriate plan.

If an employee is transferred during a pay period, the employee is considered to have worked during the entire pay period at the establishment to which they were transferred, and you must remit to the new plan the full amount withheld from the employee's salary or wages for the pay period.

Where an employee is transferred from an establishment subject to the CPP to an establishment subject to the QPP, you must multiply the total CPP contributions withheld since the beginning of the year by the ratio of the QPP contribution rate for the year to the CPP contribution rate for the year.