Employee Who Reports for Work Only at One of Your Establishments Located Outside Québec or Who Is Paid From One of Your Establishments Located Outside Québec
As a rule, you are not required to make source deductions or pay employer contributions on amounts that you pay to an employee who:
- reports for work only at one of your establishments located outside Québec; or
- is not required to report for work at one of your establishments (located in Québec or elsewhere) and is paid from one of your establishments located outside Québec.
If an employee is not required to report for work at any of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located outside Québec, the amounts the employee is paid for a given pay period may be subject to the following if, for that pay period, the employee can reasonably be considered to be an employee of one of your establishments located in Québec:
- Québec parental insurance plan (QPIP) premiums;
- the contribution to the health services fund;
- the contribution related to labour standards;
- the contribution to the Workforce Skills Development and Recognition Fund (WSDRF) (if applicable).
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.
To determine whether an individual is an employee of one of your establishments located in Québec, we take into consideration criteria such as:
- the location where the employee mainly reports for work;
- the employee's principal place of residence;
- the location where the employee primarily performs their duties;
- the establishment from which the employee's work is supervised;
- the nature of the employee's duties.