Box I – Remuneration Not Subject to the QPIP
The following types of remuneration are not subject to Québec parental insurance plan (QPIP) premiums because they do not constitute employment income:
- supplementary unemployment benefits paid under a registered supplementary unemployment benefit plan and covering periods of unemployment because of a temporary work stoppage, training, sickness, accident or quarantine (code RA in box O of the RL-1 slip; see courtesy translation RL-1-T);
- a scholarship, bursary, fellowship or prize awarded for an achievement that is paid to an individual who is not your employee (code RB in box O);
- a research grant (code RC in box O);
- fees paid to a self-employed person (this person will be subject to QPIP premiums) (code RD in box O);
- labour adjustment benefits (code RG in box O);
- labour adjustment benefits for older workers and income assistance payments (code RH in box O);
- benefits paid under a program administered pursuant to an agreement entered into under section 5 of the Department of Fisheries and Oceans Act (federal statute) (code RI in box O);
- a retiring allowance, other than an indemnity in lieu of notice (code RJ in box O);
- a death benefit (code RK in box O);
- a patronage dividend (code RL in box O);
- a commission paid to a self-employed person (this person will be subject to QPIP premiums) (code RM in box O);
- a wage loss replacement benefit paid by an insurer under a wage loss replacement plan to which an employer contributed (the employer must not control the plan or determine eligibility for the benefits) (code RN in box O);
- an amount paid or allocated by a custodian under a retirement compensation arrangement (code RQ in box O);
- financial assistance paid by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (code RS in box O);
- an indemnity paid by you to enable the employee to receive care or undergo medical examinations or to carry out an activity as part of a personal rehabilitation program, if you do not apply to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) for the reimbursement to which you would be entitled (code RT in box O);
- an amount paid to a beneficiary of a registered education savings plan (RESP) (code RU in box O);
- an amount paid to a subscriber of an RESP (code RV in box O); and
- an amount paid to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan (included in box Q).
The amount that you enter in box I must not be over the maximum insurable earnings for 2019, that is, $76,500.
An employee earned $80,000 in 2019. This amount constitutes eligible salary or wages under the QPIP. Enter $402.39 ($76,500 × 0.526), which is the employee's maximum premium for 2019, in box H. Enter $76,500, which is the maximum insurable earnings under the QPIP for 2019, in box I.
An employee earned $40,000. Of this amount, $15,000 constitutes a retiring allowance, which is not subject to QPIP premiums. Enter $25,000 in box A and $15,000 in box O (code RJ). You must also enter $131.50 ($25,000 x 0.526) in box H and $25,000 in box I.
One of your employees has died. You pay a death benefit of $20,000 to his or her beneficiary. The remuneration is not subject to QPIP premiums. Enter $20,000 in box O (code RK) and “0” in box I.