Annual and pro-rated rates of premium reduction for 2026
Corresponding employer multiples of the employee premium rate of 1.63% - Reduced rates for 2026
Category 1: Cumulative paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.2056 |
1.274 |
| 11 |
0.1885 |
1.284 |
| 10 |
0.1713 |
1.295 |
| 9 |
0.1542 |
1.305 |
| 8 |
0.1371 |
1.316 |
| 7 |
0.1199 |
1.326 |
| 6 |
0.1028 |
1.337 |
| 5 |
0.0857 |
1.347 |
| 4 |
0.0685 |
1.358 |
| 3 |
0.0514 |
1.368 |
| 2 |
0.0343 |
1.379 |
| 1 |
0.0171 |
1.390 |
Category 2: Enhanced paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3804 |
1.167 |
| 11 |
0.3487 |
1.186 |
| 10 |
0.3170 |
1.206 |
| 9 |
0.2853 |
1.225 |
| 8 |
0.2536 |
1.244 |
| 7 |
0.2219 |
1.264 |
| 6 |
0.1902 |
1.283 |
| 5 |
0.1585 |
1.303 |
| 4 |
0.1268 |
1.322 |
| 3 |
0.0951 |
1.342 |
| 2 |
0.0634 |
1.361 |
| 1 |
0.0317 |
1.381 |
Category 3: Weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.3798 |
1.167 |
| 11 |
0.3482 |
1.186 |
| 10 |
0.3165 |
1.206 |
| 9 |
0.2849 |
1.225 |
| 8 |
0.2532 |
1.245 |
| 7 |
0.2216 |
1.264 |
| 6 |
0.1899 |
1.283 |
| 5 |
0.1583 |
1.303 |
| 4 |
0.1266 |
1.322 |
| 3 |
0.0950 |
1.342 |
| 2 |
0.0633 |
1.361 |
| 1 |
0.0317 |
1.381 |
Category 4: Special weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4182 |
1.143 |
| 11 |
0.3834 |
1.165 |
| 10 |
0.3485 |
1.186 |
| 9 |
0.3137 |
1.208 |
| 8 |
0.2788 |
1.229 |
| 7 |
0.2440 |
1.250 |
| 6 |
0.2091 |
1.272 |
| 5 |
0.1743 |
1.293 |
| 4 |
0.1394 |
1.314 |
| 3 |
0.1046 |
1.336 |
| 2 |
0.0697 |
1.357 |
| 1 |
0.0349 |
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.
Annual and pro-rated rates of reduction and their corresponding multiples
Guides and help for employers
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