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Effective January 1, 2006, the Quebec Revenue Ministry
became responsible for collecting QPIP premiums, which apply
to employers, employees and self-employed persons. Self-employed people
include QPIP premiums in their instalment payments.
The rate of federal Employment Insurance (EI) for Quebec employees was
reduced effective January 1, 2006, but the maximum EI
insurable earnings for Quebec is the same as for other provinces, and the employer
premiums remain at 1.4 times the employee premiums
(unless a reduced rate is in effect). See our article on Employment
Benefits of maternity and paternity leave, parental leave and adoption leave
that were previously provided to Quebec residents under federal EI are now
provided by QPIP. These benefits are only available to those who have
work income, and who have contributed QPIP premiums. The benefits are
Under the federal Employment
Insurance for the self-employed,
self-employed persons in Quebec are still eligible to take advantage of the EI sickness and compassionate
care benefits being offered by the Government of Canada to the
self-employed. To do so, they must opt in to the program and pay
Guide for Employers: Source deductions and
contributions - includes a table indicating which
types of compensation are subject to source
deductions such as income tax, QPP, QPIP, health
services fund, etc.