Annual and pro-rated rates of premium reduction for 2025
The rates and multiples indicated below apply to employers who deduct Quebec Parental Insurance Plan (QPIP) premiums from the salaries of all employees reported under the payroll account that has been assigned a reduced rate.
Corresponding employer multiples of the employee premium rate of 1.31%
Reduced rates for 2025 - QPIP
Category 1: Cumulative paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.2149 |
1.236 |
| 11 |
0.1970 |
1.250 |
| 10 |
0.1791 |
1.263 |
| 9 |
0.1612 |
1.277 |
| 8 |
0.1433 |
1.291 |
| 7 |
0.1254 |
1.304 |
| 6 |
0.1075 |
1.318 |
| 5 |
0.0895 |
1.332 |
| 4 |
0.0716 |
1.345 |
| 3 |
0.0537 |
1.359 |
| 2 |
0.0358 |
1.373 |
| 1 |
0.0179 |
1.386 |
Category 2: Enhanced paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3742 |
1.114 |
| 11 |
0.3430 |
1.138 |
| 10 |
0.3118 |
1.162 |
| 9 |
0.2807 |
1.186 |
| 8 |
0.2495 |
1.210 |
| 7 |
0.2183 |
1.233 |
| 6 |
0.1871 |
1.257 |
| 5 |
0.1559 |
1.281 |
| 4 |
0.1247 |
1.305 |
| 3 |
0.0936 |
1.329 |
| 2 |
0.0624 |
1.352 |
| 1 |
0.0312 |
1.376 |
Category 3: Weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3725 |
1.116 |
| 11 |
0.3415 |
1.139 |
| 10 |
0.3104 |
1.163 |
| 9 |
0.2794 |
1.187 |
| 8 |
0.2483 |
1.210 |
| 7 |
0.2173 |
1.234 |
| 6 |
0.1863 |
1.258 |
| 5 |
0.1552 |
1.282 |
| 4 |
0.1242 |
1.305 |
| 3 |
0.0931 |
1.329 |
| 2 |
0.0621 |
1.353 |
| 1 |
0.0310 |
1.376 |
Category 4: Special weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4095 |
1.087 |
| 11 |
0.3754 |
1.113 |
| 10 |
0.3413 |
1.139 |
| 9 |
0.3071 |
1.166 |
| 8 |
0.2730 |
1.192 |
| 7 |
0.2389 |
1.218 |
| 6 |
0.2048 |
1.244 |
| 5 |
0.1706 |
1.270 |
| 4 |
0.1365 |
1.296 |
| 3 |
0.1024 |
1.322 |
| 2 |
0.0683 |
1.348 |
| 1 |
0.0341 |
1.374 |
Pro-rated rates of premium reduction are rarely used for category 4. Only employers in the public or para-public sectors of the province of Quebec are registered.
Annual and pro-rated rates of reduction and their corresponding multiples
Guides and help for employers
