Employee Premium Under the Québec Parental Insurance Plan

The Québec parental insurance plan (QPIP) is an income replacement plan administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (MTESS). QPIP benefits replace the maternity benefits, parental benefits and adoption benefits that were previously available to new Québec parents under the federal Employment Insurance plan.

As a worker, you are required to pay QPIP premiums. As an employee, you generally have nothing to do to meet this obligation, since your employer must withhold the premiums from your salary or wages. Our role consists of collecting the premiums that your employer has withheld from your salary or wages and remitting them to the MTESS.

For more information about the plan, visit the QPIP website. 

Maximum insurable income and QPIP premium rates 

For 2016, the maximum insurable income has been increased from $70,000 to $71,500. The employee premium rate has been lowered from 0.559% to 0.548%. Consequently, the maximum employee premium has increased from $391.30 to $391.82.

Overpayment

If the amount that you entered on line 97 is more than $391.82, enter the overpayment (that is, the excess) on line 457 of your income tax return.

You may have made an overpayment even if you paid less than $391.82. In such a case, we will enter the excess amount on line 457 of your return.

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