Corresponding employer multiples of the employee premium rate of 1.64% - Reduced rates for 2025
Category 1: Cumulative paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.2149 |
1.269 |
| 11 |
0.1970 |
1.280 |
| 10 |
0.1791 |
1.291 |
| 9 |
0.1612 |
1.302 |
| 8 |
0.1433 |
1.313 |
| 7 |
0.1254 |
1.324 |
| 6 |
0.1075 |
1.334 |
| 5 |
0.0895 |
1.345 |
| 4 |
0.0716 |
1.356 |
| 3 |
0.0537 |
1.367 |
| 2 |
0.0358 |
1.378 |
| 1 |
0.0179 |
1.389 |
Category 2: Enhanced paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3742 |
1.172 |
| 11 |
0.3430 |
1.191 |
| 10 |
0.3118 |
1.210 |
| 9 |
0.2807 |
1.229 |
| 8 |
0.2495 |
1.248 |
| 7 |
0.2183 |
1.267 |
| 6 |
0.1871 |
1.286 |
| 5 |
0.1559 |
1.305 |
| 4 |
0.1247 |
1.324 |
| 3 |
0.0936 |
1.343 |
| 2 |
0.0624 |
1.362 |
| 1 |
0.0312 |
1.381 |
Category 3: Weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3725 |
1.173 |
| 11 |
0.3415 |
1.192 |
| 10 |
0.3104 |
1.211 |
| 9 |
0.2794 |
1.230 |
| 8 |
0.2483 |
1.249 |
| 7 |
0.2173 |
1.268 |
| 6 |
0.1863 |
1.286 |
| 5 |
0.1552 |
1.305 |
| 4 |
0.1242 |
1.324 |
| 3 |
0.0931 |
1.343 |
| 2 |
0.0621 |
1.362 |
| 1 |
0.0310 |
1.381 |
Category 4: Special weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4095 |
1.150 |
| 11 |
0.3754 |
1.171 |
| 10 |
0.3413 |
1.192 |
| 9 |
0.3071 |
1.213 |
| 8 |
0.2730 |
1.234 |
| 7 |
0.2389 |
1.254 |
| 6 |
0.2048 |
1.275 |
| 5 |
0.1706 |
1.296 |
| 4 |
0.1365 |
1.317 |
| 3 |
0.1024 |
1.338 |
| 2 |
0.0683 |
1.358 |
| 1 |
0.0341 |
1.379 |
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.
