Québec Parental Insurance Plan (QPIP) Premiums
The QPIP is a plan to which employers and employees (regardless of age and, in general, place of residence and whether the person benefits from the plan) must contribute to provide for the payment of benefits to an employee who takes a maternity, paternity, adoption or parental leave during which he or she sustains an interruption of earnings.
The employer and employee must pay QPIP premiums until the eligible salary or wages paid to the employee for the year reach the maximum insurable earnings for the year. As a rule, remuneration subject to employment insurance premiums is also subject to QPIP premiums.
As the employer, you must withhold an employee's QPIP premium from the employee's salary or wages and remit it to us at the same time as you remit your employer QPIP premium.
We remit the employee and employer QPIP premiums to the Parental Insurance Fund. The Ministère de l'Emploi et de la Solidarité sociale pays benefits to employees from this fund and issues an RL-6 slip to each beneficiary.
Use one of the following methods to calculate employer and employee QPIP premiums:
- Table for Québec Parental Insurance Plan Premiums (Table TP-1015.TA-V)
- the calculation formulas in the guide Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V)
- the WinRAS – Calculation of Source Deductions and Employer Contributions software available under Online Services.
For more information, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).