Employee Subject to Québec Legislation exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. An employee who reports for work at one of your establishments in Québec; or who is not required to report for work at one of your establishments (in Québec or elsewhere), but is paid by one of your establishments in Québec.