Excess Québec Parental Insurance Plan (QPIP) Premiums

Employee premiums

If the amount you withheld from an employee's eligible salary or wages for a year is too high, and the employee is resident in Québec at the end of the year, the employee may receive a refund of the excess premiums when the employee files his or her provincial income tax return for the year in question.

However, if the employee is not resident in Québec at the end of the year and his or her work income was also subject to Employment Insurance, the employee may receive a refund of the excess premiums when the employee files his or her federal income tax return for the year in question.

Note
The employee may also submit a written request for the refund of an overpayment of premiums during the four years following the end of the year in question.

Employer premiums

You may have made an overpayment of employer QPIP premiums for a given year. If this is the case, the overpayment will be refunded to you if you submit a written request within four years after the end of the year in which the excess amount was paid.

If the overpayment results from a decision under section 65 of the Act respecting the Québec Pension Plan or section 44 of the Act respecting parental insurance concerning the determination of an individual's employment status, or from a decision upon objection or appeal, you will receive a refund without having to request one.

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