Remuneration subject to Employment Insurance premiums is also generally remuneration that is subject to Québec parental insurance plan (QPIP) premiums (eligible salary or wages).

However, employment that is not insurable under the Employment Insurance Act is not necessarily excluded employment under the Act respecting parental insurance. Consequently, you may be required to withhold and pay QPIP premiums respecting remuneration that is not subject to Employment Insurance premiums. If this is the case, the remuneration subject to QPIP premiums is equal to the remuneration from which you would have withheld Employment Insurance premiums had the employment been insurable under the Employment Insurance Act. For example, you must withhold and pay QPIP premiums respecting salary or wages paid to a shareholder (or a shareholder's spouse) as an employee, regardless of the number of shares held by that person.

You must withhold and pay QPIP premiums on the following types of remuneration:

• employment income
• a taxable benefit in cash
• a taxable benefit for board and lodging granted to an employee for a pay period in which the employee receives cash remuneration
• a taxable benefit related to the contributions paid to an employee's individual registered retirement savings plan (RRSP)
• a taxable benefit related to an amount you pay a third person on behalf of an employee (e.g. tuition fees, professional membership dues) for property or a service the third person provides your employee, if the employee continues to own the property or service and would otherwise pay the amount if you did not (this taxable benefit in kind is part of insurable remuneration under the Employment Insurance plan)

You must also withhold and pay QPIP premiums on the following types of remuneration:

• an indemnity in lieu of notice, except in the case of a retiring allowance under the Employment Insurance plan
• the portion of salary or wages earned in the year that will be paid in another year as part of a self-funded leave of absence or a salary deferral arrangement
• a non-taxable allowance paid under the Taxation Act to an elected member of a municipal council, to a member of the council or executive committee of a metropolitan community, regional country municipality or similar body created under a Québec statute, to a member of a municipal utilities commission or corporation or a similar body responsible for administering such services, to a member of a school service centre's board of directors, or to a member of a public or separate school board, for expenses related to the individual's duties
• an allowance for travel expenses paid to an employee in the construction sector under the collective agreements governed by the Act respecting labour relations, vocational training and workforce management in the construction industry that constitutes insurable remuneration under the Employment Insurance plan
• a non-taxable allowance for travel expenses paid to a member of the council of a regional country municipality or of the Kativik Regional Government under the Taxation Act
• a non-taxable allowance for travel expenses paid to a member of a board of directors or of different committees under the Taxation Act
• financial compensation of up to $1,420 paid to an individual as an emergency services volunteer, unless the compensation is paid to an individual who participates in a rescue operation, is not regularly employed by the employer and is employed by the employer for fewer than seven days in the year
• a non-taxable benefit related to a public transit pass or a paratransit pass with regard to which you reimburse an amount to your employee (a public transit pass or a paratransit pass that you provide to your employee is not subject to QPIP premiums)
• a non-taxable allowance paid to a juror for meals, accommodation and transportation, as well as an allowance paid for the care of children or other dependants and for psychological treatment, to sections 2 to 4 of the Regulation respecting indemnities and allowances to jurors
• the portion of a non-taxable allowance for moving and relocation expenses that exceeds $650