All of the salaries and wages paid to foreign employees entitled to a deduction for a foreign employee are subject to:

• Québec Pension Plan (QPP) contributions;
• 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 all such salaries and wages in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.