Employee Premium Under the Québec Parental Insurance Plan
The Québec parental insurance plan (QPIP) is an income replacement plan administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (MTESS). QPIP benefits replace the maternity benefits, parental benefits and adoption benefits that were previously available to new parents in Québec under the federal Employment Insurance plan.
As a worker, you are required to pay QPIP premiums. If you are an employee, your employer meets this requirement for you by withholding the premiums from your salary or wages. We collect the premiums that your employer has withheld from your salary or wages and remit them to the MTESS.
For more information about the plan, visit the QPIP website.
Maximum insurable income and QPIP premium rates
For 2022, the maximum insurable income increased from $83,500 to $88,000. The employee premium rate remained at 0.494%. The employer premium rate remained at 0.692%. Consequently, the maximum employee premium increased from $412.49 to $434.72.
For 2023, the maximum insurable income will increase from $88,000 to $91,000. The employee premium rate will remain at 0.494%. The employer premium rate will remain at 0.692%. Consequently, the maximum employee premium will increase from $434.72 to $449.54.
If the amount that you entered on line 97 is more than $434.72 for 2022, enter the overpayment (the excess) on line 457 of your income tax return.
You may have made an overpayment even if you paid less than $434.72. In such a case, we will enter the overpayment on line 457 of your return.