QPIP (parental insurance)

• Provides income to parents in Quebec during leave (for birth or adoption)
• Funded by small payroll deductions (employer, employee, self-employed worker)
• Withheld along with the other amounts remitted to governments (source deductions, or DAS)
• 2026 Rates: 0.430% for employees, 0.602% for employers, 0.764% for the self-employed
• Contributions stop once income exceeds $103,000 in 2026, and the program covers both employees and self-employed workers

Think of QPIP as a shared fund: a small portion is deducted from each paycheck, and when a parent has a baby, the fund pays them an income during their leave. For an employer, the challenge is to withhold the correct amount from each paycheck (up to $103,000 in income in 2026) and remit it to the government; otherwise, you risk interest charges and penalties. The QPIP is listed on the Relevé 1 (RL-1) and is deducted at the same time as the QPP and the CNESST.

A concrete example: on a salary of $50,000, the employee contributes approximately $215 (0.430%) and the employer approximately $301 (0.602%); a self-employed worker pays nearly $382 (0.764%) of their net income. The rates and the maximum insurable amount are published by the Quebec Parental Insurance Planwho will calculate and remit these amounts for you

What exactly is QPIP?

It is a Quebec program that provides income to parents who take leave following a birth or adoption. It is funded by small payroll deductions, based on a maximum income of $103,000 in 2026.

Do self-employed workers also make contributions?

Yes. They pay their share directly from their business income (0.764% in 2026), which entitles them, just like an employee, to benefits from the program in the event of a birth or adoption.

Who takes care of calculating QPIP on my payroll?

An accountant builds the QPIP into each pay run, the government remittances, and the year-end slips.