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QPIP

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Quebec
Canada Pension Plan (CPP) and Employment Insurance (EI) -> Quebec Parental insurance plan

Quebec Parental Insurance Plan (QPIP)

Effective January 1, 2006, the Quebec Revenue Ministry became responsible for collecting QPIP premiums, which apply to employers, employees and self-employed persons.  Self-employed people include QPIP premiums in their instalment payments.

The rate of federal Employment Insurance (EI) for Quebec employees was reduced effective January 1, 2006, but the maximum EI insurable earnings for Quebec is the same as for other provinces, and the employer premiums remain at 1.4 times the employee premiums (unless a reduced rate is in effect).  See our article on Employment Insurance rates.

Benefits of maternity and paternity leave, parental leave and adoption leave that were previously provided to Quebec residents under federal EI are now provided by QPIP.  These benefits are only available to those who have work income, and who have contributed QPIP premiums.  The benefits are taxable.

Under the federal Employment Insurance for the self-employed, self-employed persons in Quebec are still eligible to take advantage of the EI sickness and compassionate care benefits being offered by the Government of Canada to the self-employed.  To do so, they must opt in to the program and pay premiums.

For more information, see:

    - on the Quebec Revenue Ministry website:

         - Quebec Parental Insurance Plan

         - QPIP Premiums for Self-Employed Persons

         - TP-1015.TA-V Table for Quebec parental insurance plan premiums

         - TP-1026-V Instalment payment calculation for individuals

         - TP-1015.G-V Guide for Employers:  Source deductions and contributions - includes a table indicating which types of compensation are subject to source deductions such as income tax, QPP, QPIP, health services fund, etc.

    - on Canada Revenue Agency (CRA) website:

         - Quebec parental insurance plan

         - Tables of Quebec employment insurance premiums  - see T4032 Payroll Deductions Tables.

Revised: September 20, 2017

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