2026 Rates and multiples
Annual and pro-rated rates of premium reduction for 2026
Corresponding employer multiples of the employee premium rate of 1.63% - Reduced rates for 2026
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.2056 | 1.274 |
| 11 | 0.1885 | 1.284 |
| 10 | 0.1713 | 1.295 |
| 9 | 0.1542 | 1.305 |
| 8 | 0.1371 | 1.316 |
| 7 | 0.1199 | 1.326 |
| 6 | 0.1028 | 1.337 |
| 5 | 0.0857 | 1.347 |
| 4 | 0.0685 | 1.358 |
| 3 | 0.0514 | 1.368 |
| 2 | 0.0343 | 1.379 |
| 1 | 0.0171 | 1.390 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.3804 | 1.167 |
| 11 | 0.3487 | 1.186 |
| 10 | 0.3170 | 1.206 |
| 9 | 0.2853 | 1.225 |
| 8 | 0.2536 | 1.244 |
| 7 | 0.2219 | 1.264 |
| 6 | 0.1902 | 1.283 |
| 5 | 0.1585 | 1.303 |
| 4 | 0.1268 | 1.322 |
| 3 | 0.0951 | 1.342 |
| 2 | 0.0634 | 1.361 |
| 1 | 0.0317 | 1.381 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.3798 | 1.167 |
| 11 | 0.3482 | 1.186 |
| 10 | 0.3165 | 1.206 |
| 9 | 0.2849 | 1.225 |
| 8 | 0.2532 | 1.245 |
| 7 | 0.2216 | 1.264 |
| 6 | 0.1899 | 1.283 |
| 5 | 0.1583 | 1.303 |
| 4 | 0.1266 | 1.322 |
| 3 | 0.0950 | 1.342 |
| 2 | 0.0633 | 1.361 |
| 1 | 0.0317 | 1.381 |
| Months | Rate (percentage) | Multiple |
|---|---|---|
| 12 (annual) | 0.4182 | 1.143 |
| 11 | 0.3834 | 1.165 |
| 10 | 0.3485 | 1.186 |
| 9 | 0.3137 | 1.208 |
| 8 | 0.2788 | 1.229 |
| 7 | 0.2440 | 1.250 |
| 6 | 0.2091 | 1.272 |
| 5 | 0.1743 | 1.293 |
| 4 | 0.1394 | 1.314 |
| 3 | 0.1046 | 1.336 |
| 2 | 0.0697 | 1.357 |
| 1 | 0.0349 | 1.379 |
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 - Quebec Parental Insurance Plan contributors
- 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