If an employee reports for work only at one of your establishments located outside Canada or is paid from one of your establishments located outside Canada, the salary or wages paid to the employee are, in some cases, subject to:

• Québec Pension Plan (QPP) contributions;
• Québec parental insurance plan (QPIP) premiums;
• the contribution to the health services fund.

QPP contributions

The salary or wages paid to an employee who reports for work only at one of your establishments located outside Canada is subject to QPP contributions in the following cases:

• The salary or wages are paid from one of your establishments located in Québec, and you have entered into an agreement with Retraite Québec respecting work performed outside Canada by employees who were resident in Québec at the time of their posting to a foreign country.
• The salary or wages are paid to a Québec employee temporarily posted in a country that has a social security agreement with Québec and you have a certificate of coverage from Retraite Québec's Bureau des ententes de sécurité sociale (see Employee Temporarily Posted to a Country That Has a Social Security Agreement with Québec).

QPIP premiums

You are required to withhold and pay QPIP premiums on an employee's eligible salary or wages if the employee was resident in Québec at the end of the year and, for the pay period concerned, the following conditions are met:

• You have an establishment in Québec.
• The employee reports for work only to one of your establishments located outside Canada or the employee is not required to report for work at any of your establishments (located in Québec or elsewhere) and is paid from one of your establishments located outside Canada.
• The employee is not subject to a premium under a prescribed plan.
• The employee's remuneration is not subject to Employment Insurance premiums.

Contribution to the health services fund

If you posted a Québec employee to a country that has a social security agreement with Québec providing for reciprocal coverage of health insurance plans, you must pay the contribution to the health services fund on the salary or wages paid to the employee, even if the salary or wages are paid from your establishment located outside Canada or by a person other than you.