Your and your employee's situation will determine how you calculate the Québec parental insurance plan (QPIP) premiums.

Employee situations

The following situations change how you calculate employee QPIP premiums:

• employee has work income for the year of less than $2,000
• employee works for more than one employer
• employee is paid in part from one of your establishments located outside Québec
• employee reports for work at one of your establishments located in Québec and at one of your establishments located outside Québec
• employee dies or ceases to be resident in Canada

Employer situations

The following situations change how you calculate the employer QPIP premiums:

• employer is a corporation resulting from a corporate amalgamation
• employer succeeds another employer