2019 Rates and multiples - Quebec Parental Insurance Plan contributors
Annual and pro-rated rates of premium reduction for 2019
On January 1, 2006, the Quebec Parental Insurance Plan (QPIP) came into effect, replacing EI in providing maternity, paternity, adoption and parental benefits to residents of Quebec. Employers and employees in Quebec contribute less in EI premiums to offset the premiums that they pay into the QPIP Program.
This means that the rates of premium reductions for employers participating in the EI Premium Reduction Program with some or all employees in Quebec had to be recalculated based on their reduced EI contribution rate. To ensure that their savings would be the same as that for participants with employees elsewhere in Canada, the multiple used by employers with employees in Quebec is lower.
The rates and multiples indicated below are applicable to employers who deduct QPIP premiums from the salaries of all employees reported under the payroll account that has been assigned a reduced rate.
Corresponding employer multiples of the employee premium rate of 1.25%
| Months | Rate (%) | Multiple |
|---|---|---|
| 12 (annual) | 0.21 | 1.230 |
| 11 | 0.19 | 1.248 |
| 10 | 0.18 | 1.256 |
| 9 | 0.16 | 1.272 |
| 8 | 0.14 | 1.288 |
| 7 | 0.12 | 1.304 |
| 6 | 0.11 | 1.312 |
| 5 | 0.09 | 1.328 |
| 4 | 0.07 | 1.344 |
| 3 | 0.05 | 1.360 |
| 2 | 0.04 | 1.368 |
| 1 | 0.02 | 1.384 |
| Months | Rate (%) | Multiple |
|---|---|---|
| 12 (annual) | 0.36 | 1.111 |
| 11 | 0.33 | 1.136 |
| 10 | 0.30 | 1.160 |
| 9 | 0.27 | 1.184 |
| 8 | 0.24 | 1.208 |
| 7 | 0.21 | 1.230 |
| 6 | 0.18 | 1.256 |
| 5 | 0.15 | 1.280 |
| 4 | 0.12 | 1.304 |
| 3 | 0.09 | 1.328 |
| 2 | 0.06 | 1.352 |
| 1 | 0.03 | 1.376 |
| Months | Rate (%) | Multiple |
|---|---|---|
| 12 (annual) | 0.35 | 1.116 |
| 11 | 0.33 | 1.136 |
| 10 | 0.30 | 1.160 |
| 9 | 0.27 | 1.184 |
| 8 | 0.24 | 1.208 |
| 7 | 0.21 | 1.230 |
| 6 | 0.18 | 1.256 |
| 5 | 0.15 | 1.280 |
| 4 | 0.12 | 1.304 |
| 3 | 0.09 | 1.328 |
| 2 | 0.06 | 1.352 |
| 1 | 0.03 | 1.376 |
| Months | Rate (%) | Multiple |
|---|---|---|
| 12 (annual) | 0.39 | 1.089 |
| 11 | 0.36 | 1.111 |
| 10 | 0.32 | 1.144 |
| 9 | 0.29 | 1.168 |
| 8 | 0.26 | 1.192 |
| 7 | 0.23 | 1.216 |
| 6 | 0.19 | 1.248 |
| 5 | 0.16 | 1.272 |
| 4 | 0.13 | 1.296 |
| 3 | 0.10 | 1.320 |
| 2 | 0.06 | 1.352 |
| 1 | 0.03 | 1.376 |
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.
Annual and pro-rated rates of reduction and their corresponding multiples
Guides and help
- Employer guide — Automated Earnings Reporting System (AERS)
- Guide for the Supplemental Unemployment Benefit (SUB) Program
- How to complete the record of employment (ROE) form
- Supplement to the guide “How to complete the record of rmployment (ROE) form” for all school boards
- The EI Premium Reduction Program – A guide for employers offering short-term disability plans to their employees
Related links
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