Québec Parental Insurance Plan (QPIP) Premiums

Both employers and employees must contribute to the Québec parental insurance plan (QPIP) in order to provide for the payment of benefits to employees who take unpaid maternity, paternity, adoption or parental leave.

QPIP premiums must be paid regardless of:

  • the employee's age;
  • whether or not the employee receives benefits under the plan;
  • the employee's place of residence (in general).
Basic conditions

You must withhold and pay QPIP premiums on remuneration subject to the premiums (called eligible salary or wages) if one of the basic conditions for making source deductions and employer contributions is met.

You must withhold QPIP premiums from your employee and pay your QPIP premiums until the eligible salary or wages paid to the employee for the year reach the maximum insurable earnings for that year.

You must remit your and your employee's premium to us at the same time. We then remit the employee and employer QPIP premiums to the Parental Insurance Fund. The Ministère du Travail, de l'Emploi et de la Solidarité sociale pays benefits to employees from this fund and issues an RL-6 slip to each beneficiary.

You must remit employee and employer QPIP premiums to us periodically, according to your remittance frequency and using the payment method that is most convenient for you.

Note

To obtain information for your employees about how to apply for benefits or about the payment of benefits, go to the Québec Parental Insurance Plan website.

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