In the Québec payroll context, which factor is central to deciding worker classification?

• A. Subordination in the performance of work
• B. The worker's age
• C. The worker's nationality
• D. The number of hours worked per week

Answer: (A)

Subordination in the performance of work is the key factor that signals an employee relationship in Quebec payroll practice. When the employer directs how, when, and where the work is done, provides tools and supervision, and integrates the worker into the business, it shows control over the worker's activities, pointing to employee status. On the other hand, if the worker determines their own hours, uses their own tools, and operates with independence, they are more likely to be treated as an independent contractor. Age, nationality, or the number of hours worked per week do not determine classification; they do not define the legal relationship. The actual degree of control and how the work is performed—the subordination or lack thereof—drives the classification decision.