Questions and answers about Quebec Parental Insurance Plan for employers
- What is the Quebec Parental Insurance Plan?
- What are the maximum insurable earnings for EI purposes?
- What is the reduced rate of EI for Quebec employees?
- What employer share of EI do I pay for my Quebec employees?
- What are the minimum insurable earnings for EI?
- I have a business outside Quebec but employ residents of Quebec. What premiums must I deduct?
- How are residents of other provinces and territories working in Quebec affected?
- Where can I find additional information about QPIP?
- Does the CRA issue eligibility or insurable earnings rulings?
- How should I submit my EI remittances?
- What should I do if my remittance frequency changes because of the reduced rate?
What is the Quebec Parental Insurance Plan?
Quebec Parental Insurance Plan (QPIP) is a plan that pays maternity, parental and adoption benefits to Quebec residents.
For more information on QPIP, see Québec Parental Insurance Plan.
What are the maximum insurable earnings for EI purposes?
The employment insurance (EI) maximum insurable earnings remain the same for all provinces and territories and continue to be set by the federal government.
What is the reduced rate of EI for Quebec employees?
The reduced rate of EI premiums for Quebec employees is announced each year in the fall.
What employer share of EI do I pay for my Quebec employees?
The employer share for EI is 1.4 times the employee premium, unless a reduced rate applies.
To find out your employer QPIP premium rate for 2019, visit QPIP Maximums, Threshold and Rates for 2019.
What are the minimum insurable earnings for EI?
You have to deduct EI premiums from each dollar of insurable earnings up to the yearly maximum.
I have a business outside Quebec but employ residents of Quebec. What premiums must I deduct?
As a Canadian employer located outside Quebec, you are required to deduct the regular EI premiums based on the province of employment.
How are residents of other provinces and territories working in Quebec affected?
Employers who have employees working or reporting to work in Quebec (or whose salary or wages are paid through a place of business that is physically located in Quebec) use a reduced EI rate for deducting EI premiums. However, employers who have employees working outside Quebec use the regular EI rate.
The Canada Revenue Agency (CRA) and Revenu Québec will reconcile adjustments to EI and QPIP premiums for trans-border employees. Adjustments between the EI and QPIP deductions will be resolved when clients file their income tax and benefits return.
Where can I find additional information about QPIP?
For detailed information on QPIP, go to Québec Parental Insurance Plan.
For detailed information concerning federal requirements, go to Payroll.
Does the CRA issue eligibility or insurable earnings rulings?
Yes, the CRA issues rulings for the purpose of the application of the Employment Insurance Act. However, the CRA does not issue rulings for the purpose of QPIP.
For CRA related rulings issues, go to How to obtain a ruling for Canada Pension Plan and employment insurance purposes.
For QPIP related rulings issues, visit Revenu Québec.
How should I submit my EI remittances?
As an employer who has employees working in Quebec, you are required to remit only the reduced EI premiums, the related employer portion of EI, and federal tax to the Canada Revenue Agency. There is no changes in deductions and remitting for employers with employees working in other provinces and territories.
For information on how and when to remit QPIP premiums, visit Revenu Québec.
What should I do if my remittance frequency changes because of the reduced rate?
You can call 1-800-959-5525 to request a change in your remitter frequency based on your average monthly withholding amount.
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