QPIP Premium Payable by a Self-Employed Person or a Member of a Partnership
Self-employed persons must pay QPIP premiums. The QPIP provides for the payment of benefits to a self-employed person who takes maternity leave, paternity leave, parental leave or adoption leave during which he or she sustains an interruption of earnings.
The premiums of an individual who is self-employed are based on the net income of the business carried on by the individual (either directly or as an active member of a partnership).
As a self-employed person or a person responsible for a family-type resource or an intermediate resource, you must pay your QPIP premiums either:
- when filing your income tax return
- when making instalment payments (if applicable)