439 – Québec parental insurance plan (QPIP) premium on income from self-employment or employment outside Québec
You do not have to pay a premium if the total of the following amounts is less than $2,000:
- your net business income
- your insurable earnings as a person responsible for a family-type resource or an intermediate resource
- your employment income subject to the QPIP
If you earned income from self-employment (line 27 of Schedule L) or as a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L if you received an RL-29 slip; otherwise, line 27 of Schedule L) and the amount on line 97 of your return is less than $397.30, complete Schedule R to calculate the QPIP premium you are required to pay on that income.