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

Employee Who Reports for Work at One of Your Establishments Located in Québec and at One of Your Establishments Located Outside Québec

If an employee reports for work at one of your establishments located in Québec and at one of your establishments located outside Québec, you must apply the rules below to determine whether the remuneration you pay the employee is subject to source deductions and employer contributions.

Salary or wages related to a regular pay period

An employee's salary or wages related to a regular pay period are subject to the following contributions and premiums unless, during this period, the employee reports primarily to one of your establishments located outside Québec:

Note

We consider that the same rule applies to source deductions of income tax and to Québec Pension Plan (QPP) contributions.

Similarly, you must include the salary or wages in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.

End of note

Salary or wages not related to a regular pay period

Gratuities, retroactive payments, vacation pay and any other amounts paid to an employee that are not related to a regular pay period are subject to the following contributions and premiums, only if the employee ordinarily reports to one of your establishments located in Québec:

Note

We consider that the same rule applies to source deductions of income tax and to QPP contributions.

Similarly, you must include these amounts in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.

End of note

Amount you pay to a custodian or to a trustee

If you pay an amount to a custodian or to a trustee on behalf of an employee who ordinarily reports for work at one of your establishments located in Québec but also reports for work at one of your establishments located outside Québec, this amount is subject to:

  • the contribution to the health services fund;
  • the contribution related to labour standards;
  • the contribution to the WSDRF (if applicable).
Note

We consider that the same rule applies to QPP contributions.

Similarly, you must include the amount in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.

End of note
Note End of note

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