The Québec parental insurance plan (QPIP) is an income replacement plan administered by the Ministère de l'Emploi et de la Solidarité sociale (MESS). 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 MESS.

For more information about the plan, visit the QPIP website.

Maximum insurable income and QPIP premium rates

For 2024, the maximum insurable income increased from $91,000 to $94,000. The employee premium rate remained at 0.494%. The employer premium rate remained at 0.692%. Consequently, the maximum employee premium increased from $449.54 to $464.36.

For 2025, the maximum insurable income increased from $94,000 to $98,000. 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 $464.36 to $484.12.

Overpayment

If the amount that you entered on line 97 is more than $464.36 for 2024, 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 $464.36. In such a case, we will enter the overpayment on line 457 of your return.