2026 Rates and multiples - Quebec Parental Insurance Plan contributors
Annual and pro-rated rates of premium reduction for 2026
The rates and multiples indicated below apply to employers who deduct Quebec Parental Insurance Plan (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 1.30%
Reduced rates for 2026 - QPIP
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.2056 | 1.242 |
| 11 | 0.1885 | 1.255 |
| 10 | 0.1713 | 1.268 |
| 9 | 0.1542 | 1.281 |
| 8 | 0.1371 | 1.295 |
| 7 | 0.1199 | 1.308 |
| 6 | 0.1028 | 1.321 |
| 5 | 0.0857 | 1.334 |
| 4 | 0.0685 | 1.347 |
| 3 | 0.0514 | 1.360 |
| 2 | 0.0343 | 1.374 |
| 1 | 0.0171 | 1.387 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.3804 | 1.107 |
| 11 | 0.3487 | 1.132 |
| 10 | 0.3170 | 1.156 |
| 9 | 0.2853 | 1.181 |
| 8 | 0.2536 | 1.205 |
| 7 | 0.2219 | 1.229 |
| 6 | 0.1902 | 1.254 |
| 5 | 0.1585 | 1.278 |
| 4 | 0.1268 | 1.302 |
| 3 | 0.0951 | 1.327 |
| 2 | 0.0634 | 1.351 |
| 1 | 0.0317 | 1.376 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.3798 | 1.108 |
| 11 | 0.3482 | 1.132 |
| 10 | 0.3165 | 1.157 |
| 9 | 0.2849 | 1.181 |
| 8 | 0.2532 | 1.205 |
| 7 | 0.2216 | 1.230 |
| 6 | 0.1899 | 1.254 |
| 5 | 0.1583 | 1.278 |
| 4 | 0.1266 | 1.303 |
| 3 | 0.0950 | 1.327 |
| 2 | 0.0633 | 1.351 |
| 1 | 0.0317 | 1.376 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.4182 | 1.078 |
| 11 | 0.3834 | 1.105 |
| 10 | 0.3485 | 1.132 |
| 9 | 0.3137 | 1.159 |
| 8 | 0.2788 | 1.186 |
| 7 | 0.2440 | 1.212 |
| 6 | 0.2091 | 1.239 |
| 5 | 0.1743 | 1.266 |
| 4 | 0.1394 | 1.293 |
| 3 | 0.1046 | 1.320 |
| 2 | 0.0697 | 1.346 |
| 1 | 0.0349 | 1.373 |
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
- 2026 Rates and multiples
- 2025 Rates and multiples
- 2025 Rates and multiples - Quebec Parental Insurance Plan contributors
- 2024 Rates and multiples
- 2024 Rates and multiples - Quebec Parental Insurance Plan contributors
Guides and help for employers
- Automated Earnings Reporting System
- Employment Insurance - Supplemental Unemployment Benefit Program
- How to complete the record of employment (ROE) form
- How to complete the ROE for teachers and other school board employees
- EI Premium Reduction Program