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

Employee situations

• Employee With Work Income for the Year of Less Than $2,000
• Employee Who Works for More Than One Employer
• Employee Who Is Paid in Part From One of Your Establishments Located Outside Québec
• Employee Who Reports for Work at One of Your Establishments Located in Québec and at One of Your Establishments Located Outside Québec
• Employee Who Dies or Ceases to Be Resident in Canada

Employer situations

• Employer That Is a Corporation Resulting From a Corporate Amalgamation
• Employer That Succeeds Another Employer