If an employee is not required to report for work at one of your establishments (located in Québec or elsewhere), and the employee has been recruited from a country that does not have a social security agreement with the Québec government, the employee's salary or wages are subject to the following contributions and premiums if the salary or wages are paid from one of your establishments located in Québec:

• 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)

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.