Ads keep this website free for you. does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Canadian Tax and
Financial Information

If you use an ad blocker, please consider a small contribution to help keep free for everyone.

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with!
What's New
Personal Tax
Sales Taxes
Financial Freedom
Financial Planning
Real Estate
British Columbia
Atlantic Provinces
Federal Budget
Prov/Terr Budgets
Statistics etc.
Site Map
Advertise With Us
Contact Us/About Us
Links & Resources
Canada Pension Plan (CPP) and Employment Insurance (EI) -> Quebec Parental insurance plan

Quebec Parental Insurance Plan (QPIP)

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 Insurance rates.

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 taxable.

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 premiums.

For more information, see:

    - on the Quebec Revenue Ministry website:

         - Quebec Parental Insurance Plan premiums

         - QPIP Premiums for Self-Employed Persons

         - TP-1015.TA-V Table for Quebec parental insurance plan premiums

         - TP-1026-V Instalment payment calculation for individuals

         - TP-1015.G-V 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.

    - on Canada Revenue Agency (CRA) website:

         - Quebec Parental Insurance Plan

         - Tables of Quebec employment insurance premiums  - see T4032 Payroll Deductions Tables.

Revised: May 18, 2021


Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from

Facebook  | Twitter  |  See What’s New, stay connected with by RSS or Email
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.