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, the employee's place of residence (in general) and whether or not the employee receives benefits under the plan.

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

Calculating the premiums

To calculate the employee and employer QPIP premiums, use one of the following:

• WebRAS – Calculation of Source Deductions and Employer Contributions;
• the Table for Québec Parental Insurance Plan Premiums (TP-1015.TA-V); or
• the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V).