10. When an employee is transferred from one employer to another employer in the cases and circumstances provided for in paragraph h of section 81 of the Act, the new employer may, for the purposes of section 8, take into account the amounts that should have been deducted, as the employee’s base contribution and first additional contribution, from the remuneration paid to the employee by the previous employer during the year.
R.R.Q., 1981, c. R-9, r. 2, s. 10; O.C. 1636-95, s. 5; O.C. 204-2020, s. 411.