The table below provides the Québec parental insurance plan (QPIP) data for 2025 and previous years.

Year	Maximum insurable earnings ($)	Employee's premium rate (%)	Employer's premium rate (%)	Employee's maximum premium ($)	Employer's maximum premium ($)
2025	98,000	0.494	0.692	484.12	678.16
2024	94,000	0.494	0.692	464.36	650.48
2023	91,000	0.494	0.692	449.54	629.72
2022	88,000	0.494	0.692	434.72	608.96
2021	83,500	0.494	0.692	412.49	577.82
2020	78,500	0.494	0.692	387.79	543.22
2019	76,500	0.526	0.736	402.39	563.04
2018	74,000	0.548	0.767	405.52	567.58
2017	72,500	0.548	0.767	397.30	556.08
2016	71,500	0.548	0.767	391.82	548.41
2015	70,000	0.559	0.782	391.30	547.40

The total of the amounts you withhold during the year for an employee must not exceed the maximum employee premium for the year. Once the maximum employee premium is reached, you must stop withholding QPIP premiums from the employee's remuneration. You must also stop paying your employer premium on this remuneration because the maximum employer premium for the year is also reached once the maximum employee premium is reached.