10. When an employee is transferred from one employer to another employer in the cases and circumstances referred to in paragraph h of section 81 of the Act, the new employer may, for the purposes of sections 8 and 8.3, take into account the amounts that should have been deducted, as the employee’s base contribution and first additional contribution or as the employee’s second additional contribution, as the case may be, 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; 204-2020O.C. 204-2020, s. 411; 1726-2023O.C. 1726-2023, s. 511.