Corresponding employer multiples of the employee premium rate of 1.64% - Reduced rates for 2027
Category 1: Cumulative paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.2227 |
1.264 |
| 11 |
0.2041 |
1.276 |
| 10 |
0.1856 |
1.287 |
| 9 |
0.1670 |
1.298 |
| 8 |
0.1485 |
1.309 |
| 7 |
0.1299 |
1.321 |
| 6 |
0.1114 |
1.332 |
| 5 |
0.0928 |
1.343 |
| 4 |
0.0742 |
1.355 |
| 3 |
0.0557 |
1.366 |
| 2 |
0.0371 |
1.377 |
| 1 |
0.0186 |
1.389 |
Category 2: Enhanced paid sick leave plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4159 |
1.146 |
| 11 |
0.3812 |
1.168 |
| 10 |
0.3466 |
1.189 |
| 9 |
0.3119 |
1.210 |
| 8 |
0.2773 |
1.231 |
| 7 |
0.2426 |
1.252 |
| 6 |
0.2080 |
1.273 |
| 5 |
0.1733 |
1.294 |
| 4 |
0.1386 |
1.315 |
| 3 |
0.1040 |
1.337 |
| 2 |
0.0693 |
1.358 |
| 1 |
0.0347 |
1.379 |
Category 3: Weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4148 |
1.147 |
| 11 |
0.3802 |
1.168 |
| 10 |
0.3457 |
1.189 |
| 9 |
0.3111 |
1.210 |
| 8 |
0.2765 |
1.231 |
| 7 |
0.2420 |
1.252 |
| 6 |
0.2074 |
1.274 |
| 5 |
0.1728 |
1.295 |
| 4 |
0.1383 |
1.316 |
| 3 |
0.1037 |
1.337 |
| 2 |
0.0691 |
1.358 |
| 1 |
0.0346 |
1.379 |
Category 4: Special weekly indemnity plans
| Months |
Rate (percentage) |
Multiple |
| 12 (annual) |
0.4563 |
1.122 |
| 11 |
0.4183 |
1.145 |
| 10 |
0.3803 |
1.168 |
| 9 |
0.3422 |
1.191 |
| 8 |
0.3042 |
1.215 |
| 7 |
0.2662 |
1.238 |
| 6 |
0.2282 |
1.261 |
| 5 |
0.1901 |
1.284 |
| 4 |
0.1521 |
1.307 |
| 3 |
0.1141 |
1.330 |
| 2 |
0.0761 |
1.354 |
| 1 |
0.0380 |
1.377 |
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.
