Remuneration Not Subject to Québec Parental Insurance Plan (QPIP) Premiums

You are not required to withhold or pay Québec parental insurance plan (QPIP) premiums on the following types of remuneration:

  • salary or wages paid to:
  • taxable benefits in kind (that is, other than in cash), except a taxable benefit for board and lodging granted to the employee for a pay period in which the employee receives cash remuneration;
  • a taxable benefit related to contributions made to a group registered retirement savings plan (RRSP), if the employee cannot withdraw amounts before his or her retirement or termination of employment or if the employee is permitted to withdraw RRSP funds under the HBP or the LLP;
  • an allocated tip;
  • an amount paid during a self-funded leave of absence;
  • earnings loss benefits, supplementary retirement benefits and career impact allowances (formerly “permanent impairment allowances”) paid under the Veterans Well-being Act (federal statute);
  • an amount you pay to an employee to increase parental insurance benefits paid under the Act respecting parental insurance or to increase compassionate care benefits paid under the Employment Insurance Act if:
    • the total of the top-up payments and parental insurance or compassionate care benefits is not more than the employee's normal weekly remuneration, and
    • the top-up amount does not reduce severance pay, unused sick leaves or vacation days, or any other credit accumulated by the employee;
  • certain amounts paid further to an industrial accident (CNESST);
  • a retiring allowance under the Employment Insurance plan (note that an indemnity in lieu of notice does not constitute a retiring allowance under the Employment Insurance plan and, as a result, is subject to QPIP premiums);
  • death benefits;
  • pension benefits;
  • patronage dividends;
  • wage loss replacement benefits paid by an insurer under a wage loss replacement plan to which the employer contributed, unless
    • the employer pays benefits directly to one of his or her employees under a plan funded in part by the employer,
    • an employee receives benefits from a third party under a plan funded in part by the employer and in respect of which the employer controls certain terms and conditions and determines, either directly or indirectly, eligibility for benefits;
  • the deferred portion of salary or wages paid under a salary deferral arrangement;
  • amounts that you pay to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan;
  • amounts paid by a trustee of a profit-sharing plan or an employee trust, or by a custodian of an employee benefit plan;
  • supplementary unemployment benefits paid under a registered supplementary unemployment benefit plan with Employment and Social Development Canada and covering periods of unemployment due to a temporary work stoppage, training, sickness, accident or quarantine;
  • gift cards and gift certificates;
  • salary or wages paid to a judge or to a presiding justice of the peace appointed in accordance with the Courts of Justice Act (CQLR, c. T-16) or the Act respecting municipal courts (CQLR, c. C-72.01);
  • fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed:
    • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period, or
    • a member of a candidate selection or review committee established for that purpose under a Québec statute.

To see which source deductions and employer contributions to make on amounts you pay to employees and beneficiaries, refer to the table on the Remuneration Subject to Source Deductions and Employer Contributions page.

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