9. When an employer transfers an employee during a pay period from an establishment in Québec to an establishment outside Québec where an similar plan exists, or vice-versa, the employer must make the deduction for that period as if the employee had worked during the entire pay period at the establishment to which he is transferred.
R.R.Q., 1981, c. R-9, r. 2, s. 9; 321-2017O.C. 321-2017, s. 41.