A-29.011, r. 3 - Regulation respecting parental insurance plan premiums

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4. For the purposes of section 60 of the Act, the amount prescribed as the employee’s premium that an employer is required to deduct from the wages paid to an employee in respect of an employment corresponds to
(1)  the product obtained by multiplying the applicable premium rate by the aggregate of the amounts each of which is the portion of the employee’s eligible wages paid to the employee for the pay period in respect of the employment in relation to an establishment of the employer in Québec; or
(2)  the amount determined in the table drawn up by the Minister under section 60 of the Act, taking into account the portion of the employee’s eligible wages paid to the employee for the pay period in respect of the employment in relation to an establishment of the employer in Québec.
O.C. 1249-2005, s. 4.