60. An employer is required to deduct from the wages paid to an employee in a year, in respect of an employment, the amount prescribed as the employee’s premium, provided the employee reports to an establishment of the employer in Québec in relation to the wages or, if the employee is not required to report to an establishment of the employer, provided the wages are paid to the employee from such an establishment in Québec.
The employer must make the deduction even if the wages are paid as a result of a judgment.
For the purposes of the regulations made under this section, the Minister shall draw up tables determining the amounts to be deducted from the wages paid to an employee in a particular period and shall post them on the Revenu Québec website.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
2001, c. 9, s. 60; 2005, c. 13, s. 36; 2012, c. 8, s. 22.