RQAP (parental insurance);

The Quebec Parental Insurance Plan (QPIP) is the program that provides replacement income to parents in Quebec who stop working due to the birth or adoption of a child. Employers, employees, and self-employed individuals contribute a small portion of their salary to fund it.

Brief

Provides income to parents in Quebec during a leave of absence (birth or adoption).
Funded by small deductions from payroll (employer, employee, self-employed)
Collected along with other withholdings sent to governments (source deductions, or DAS)
2026 rates: 0.430% for the employee, 0.602% for the employer, 0.764% for the self-employed
Les cotisations s'arrêtent au-delà de 103 000 $ de revenu en 2026, et le régime couvre autant les salariés que les travailleurs autonomes

Why does this matter?

Voyez le RQAP comme une caisse commune : à chaque paie, une petite part y est versée, et quand un parent a un bébé, la caisse lui verse un revenu pendant son congé. Pour un employeur, l'enjeu est de retenir le bon montant sur chaque paie (au plus sur 103 000 $ de revenu en 2026) et de le remettre au gouvernement, sinon vous risquez des intérêts et des corrections. Le RQAP figure sur le Relevé 1 et se prélève en même temps que le RRQ et la CNESST.

Un exemple concret : sur un salaire de 50 000 $, l'employé cotise environ 215 $ (0,430 %) et l'employeur environ 301 $ (0,602 %) ; un travailleur autonome verse près de 382 $ (0,764 %) sur son revenu net. Les taux et le maximum assurable sont publiés par le Régime québécois d'assurance parentale. Bankeo vous présente gratuitement un comptable / CPA vérifié qui calcule et remet ces montants pour vous, sans frais, et on reste à vos côtés.

Frequently asked questions

What exactly is the RQAP?

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

Does the self-employed worker also contribute?

Yes. He pays his share directly from his business income (0.764% in 2026), which entitles him, like an employee, to income from the scheme in the event of a birth or adoption.

Who is responsible for calculating the RQAP on my wages?

An accountant integrates the RQAP (Quebec Pension Plan) into each payroll, government payments, and year-end statements. Bankeo provides you with a verified accountant/CPA free of charge, and we remain by your side throughout the process.