What is the Quebec Parental Insurance Plan (QPIP)?

How to calculate and pay QPIP premiums

QPIP is based on the employees’ earrings and stops once the annual maximum insurable earnings limit is reached. For instance, if there's a cap on the employee’s salary for a given year, the contributions are no longer required once the employee's earnings reach that cap. 

Factors determining the benefit amount an employee is entitled to under the Quebec Parental Insurance Plan (QPIP) include:

• The insurable income: This refers to the employee's income subject to calculating QPIP premiums up to the maximum annual insurable income. 
• Qualifying period: This is the period during which an employee must have worked and contributed to the QPIP plan to become eligible for benefits. 
• The type of benefits: Benefit payment amounts may differ depending on the type of leave chosen, such as maternity, paternity, adoption, or parental leave. 
• The chosen plan: Benefits can vary between the public and private sectors, and employees can choose between a standard/basic plan, an extended plan or a special plan, to name a few.   
• The benefit supplement for low-income employees: Low-income employees may receive additional benefits that provide sufficient support during their leave.

Employers (and employees) can use the following resources to calculate QPIP premiums: 

• WebRAS – Calculation of Source Deductions and Employer Contributions
• The Table for Québec Parental Insurance Plan Premiums (TP-1015.TA-V)
• The Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V)

Who contributes to the QPIP plan?

Both employers and employees contribute to QPIP. This is done through withholding employees' portion from their monthly earnings, plus employers paying their share of QPIP. 

All qualifying workers are entitled to QPIP, regardless of their age, working location (as long as it is in the province of Quebec) and whether they use the benefit. 

QPIP premium rates and maximum insurable work income

In 2024, the maximum annual insurable income increased from $91,000 to $94,000. The employee premium rate stayed at 0.494%, 0.692% for employers, and 0.878% for self-employed workers. Consequently, the (maximum) employee premium increased from $449.54 to $464.36.

As of January 1, 2025, the maximum insurable income will increase from $94,000 to $98,000, while rates will remain at the same levels as in 2024. For more information, you can visit www.rqap.gouv.qc.ca/en.

Paying income tax on QPIP benefits

The Government of Canada treats QPIP benefits as taxable income. Taxes are deducted from the payment of benefits before recipients receive them. For more information on how benefit taxation works, you can contact the Canada Revenue Agency or Revenue Quebec.

Who can apply for QPIP, and how?

Anyone living and working in Quebec must contact the Ministry of Employment and Social Solidarity of Quebec (MESSQ) to determine whether they meet QPIP eligibility requirements. Once they determine that, they can file to receive benefits using one of the following channels: 

• Québec Parental Insurance Plan online services
• The customer service centre, at 1 888 610-7727

What if someone changes their place of residence or place of work?

When a person moves from Quebec but is currently receiving maternity benefits, parental benefits, or adoption benefits through QPIP, they’ll remain eligible even after relocation. If they relocate to Quebec from another province and are currently on parental leave, they’ll continue receiving EI benefits. 

If a person works in Quebec but lives in another province or territory, they must apply for EI benefits. If they live in Quebec but work in another province, they can apply for QPIP benefits.

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CPA collective agreements and QPIP benefits

Public sector employees in Quebec working under the CPA collective agreements and covered by QPIP are entitled to up to 57 weeks of combined maternity and parental leave, during which they may receive a top-up allowance from their employer. This allowance supplements their QPIP benefits, bringing their monthly income during leave closer to their regular employment income. 

QPIP also offers an extended leave plan, allowing employees to take up to 78 weeks. However, the employer’s top-up allowance only applies for the first 57 weeks. After this period, employees are entitled only to QPIP benefits for the remaining leave duration.

Balancing EI and QPIP benefits

QPIP is only available to employees living in Quebec. However, employees across provinces, including Quebec, are eligible for other types of benefits administered through the EI program, such as sickness, compassionate care, and family caregiver benefits. 

EI and QPIP benefits programs are mutually exclusive in Quebec—an employee cannot claim QPIP benefits and EI benefits at the same time. 

For example, if an employee is currently using paternity leave, they could claim EI benefits once they stop using QPIP benefits. Also, when calculating the number of weeks an employee can receive for EI benefits, they must take into account the period used for paternity, maternity, or adoption leave. 

So, if an employee is eligible for 40 weeks of benefits under the EI program, and uses 10 weeks for QPIP benefits, they are left with 30 weeks for EI benefits.

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Sharing parental benefits between parents

Both EI and QPIP programs allow parents to share parental benefits. Usually, parents share benefits from the same program. If they live in different provinces, they must use separate programs, but they must still agree on how the benefits will be shared. 

Once they make a request and decide how to share benefits, the next step is to contact the Ministry of Employment and Social Solidarity of Quebec and Service Canada if the other parent lives in another province or territory. If parents can’t decide alone how to share benefits, the authorities will do it on their behalf. 

Records of Employment (ROE)

The Government of Canada has authorized Quebec to use Records of Employment (ROE) to administer QPIP. As a result, employers must regularly complete and submit Records of Employment (ROE) for employees on paternal or adoption leave, as they do for EI purposes. 

FAQs about QPIP

Can leave be extended?

Under the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST), maternity or leave related to pregnancy or childbirth may be extended if the newborn’s or mother’s health condition requires it. In both cases, an employee is required to provide a medical certificate before the leave ends, indicating how long leave should be extended. During extended leave, the employment relationship is protected.

What happens if an employee returns to work before their QPIP benefits are exhausted? 

Employees in Quebec are not obligated to use maternity, paternity, or adoption benefits all at once. Those who decide to return to work before their QPIP is exhausted can claim the remaining leave in the future, but according to the requirements of the plan they have chosen.

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