What is the Quebec Parental Insurance Plan?

The province of Quebec manages the maternity, parental, and adoption benefits for residents of Quebec under the Quebec Parental Insurance Plan (QPIP). QPIP replaces similar benefits that Quebec residents previously received under the Employment Insurance Act. Because of this, all employers who have employees working in Quebec, regardless of the employee’s province or territory of residence, have to deduct a reduced employment insurance (EI) premium using a reduced EI premium rate as well as QPIP premiums.

Note

The Quebec Pension Plan (QPP) contribution rates for employee's working in Quebec are higher than those for CPP. For more information, see Canada Pension Plan (CPP).

For information on deducting and remitting QPIP contributions, see publication TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, which you can get from Revenu Québec.

You may have a place of business in Quebec and one in another province or territory. If you transfer an employee from Quebec to another province or territory, in addition to deducting CPP/QPP contributions and EI/QPIP premiums you will also have to prepare two T4 slips. It is important that you calculate and report the proper deductions and insurable/pensionable earnings on both T4 slips. For more information, see Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary.

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