Quebec Parental Insurance Plan - Information for employers
Since January 1st, 2006, the Province of Quebec is responsible for providing maternity, paternity, parental and adoption benefits to residents of Quebec through a program called the Quebec Parental Insurance Plan (QPIP) offered by the Ministry of Employment and Social Solidarity of Quebec (MESSQ).
More information about QPIP can be obtained from the Ministry of Employment and Social Solidarity.
Impact of the Quebec Parental Insurance Plan (QPIP) on the Record of Employment (ROE)
Employers must still meet their obligation to complete and issue a ROE when employees stop working to go on leave related to the birth or adoption of a child. The Government of Canada has agreed that Quebec can use the ROE to administer its Parental Insurance Plan (QPIP). There are no changes planned to the ROE as a result of QPIP. To know more about how to create, submit and print ROEs via the Internet, visit ROE Web.
Change to the deduction employers make for the employee's EI premium contribution
Since January 1, 2006, employers who have employees working in Quebec must deduct EI premiums for those workers at a reduced rate. Employers who have employees who work outside Quebec must use the regular rate in accordance with their employee's province of employment. The Canada Revenue Agency publishes tables of the reduced EI rate for Quebec employees and tables of the regular EI rate for employees outside of Quebec.
The employer's EI premium rate is not affected by the province of employment or QPIP. It is maintained at 1.4 times the employee rate, except where the employer is entitled to a reduced rate.
More information about the QPIP and the EI premium rates
More information on the EI premium rate can be obtained from Canada Revenue Agency. Information about QPIP can be obtained from the Ministry of Employment and Social Solidarity.
Guides and help
- How to complete the Record of Employment (ROE) form
- Guide for the Supplemental Unemployment Benefit (SUB) program
- Supplement to the guide “How to complete the Record of Employment (ROE) form” for all school boards
- Report on Hirings Program User Guide – Form (Data Entry)
- Employer Guide — Automated Earnings Reporting System (AERS)