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

Self-employed persons and persons responsible for a family-type resource or an intermediate resource 

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.

Employment outside Québec

If you worked outside Québec (either elsewhere in Canada or in another country) and you did not receive an RL-1 slip for that employment, complete Schedule R to determine whether you are required to pay a QPIP premium.

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