The Quebec Parental Insurance Plan (QPIP, or RQAP in French) pays maternity, paternity, parental and adoption benefits to Quebec workers. It replaced federal EI parental benefits for Quebec residents in 2006, which is why Quebec employees pay a reduced EI rate. Here are the 2026 QPIP premium rates, benefit weeks and maximums, and how to work out what you would actually receive.
QPIP Premium Rates for 2025 and 2026
Premiums fell sharply for 2026. Quebec initially approved an 8% reduction in September 2025, then replaced it with a larger 13% cut in the November 2025 economic update after projections showed the plan would keep running surpluses.
| 2025 | 2026 | |
|---|---|---|
| Maximum insurable earnings | $98,000 | $103,000 |
| Employee premium rate | 0.494% | 0.430% |
| Employee maximum premium | $484.12 | $442.90 |
| Employer premium rate | 0.692% | 0.602% |
| Employer maximum premium | $678.16 | $620.06 |
| Self-employed premium rate | 0.878% | 0.764% |
This is unusual: the maximum employee premium actually fell by $41.22 in 2026, even though the earnings ceiling rose by $5,000. The rate cut more than offset the higher ceiling. QPIP is the only Canadian payroll contribution where that happened this year.
QPIP applies from the first dollar of earnings — there is no basic exemption like the $3,500 under the Quebec Pension Plan. Premiums stop once your year-to-date insurable earnings reach $103,000.
Why Quebec Workers Pay Less Employment Insurance
Because QPIP covers maternity and parental benefits, the federal government reduces the EI premium rate for Quebec residents. For 2026 that reduction is 0.33% of insurable earnings, which is why Quebec employees pay 1.30% EI instead of 1.63%.
The reduction does not fully offset the QPIP premium, so a Quebec worker at the ceiling pays slightly more in total — but receives considerably more generous parental benefits in return.
| Employee earning $103,000+ | Outside Quebec | In Quebec |
|---|---|---|
| Employment Insurance | $1,123.07 | $895.70 |
| QPIP | — | $442.90 |
| Total | $1,123.07 | $1,338.60 |
Who Qualifies for QPIP Benefits
To be eligible you must:
- Have at least $2,000 in insurable earnings during the qualifying period — there is no minimum number of hours, unlike EI;
- Have paid or owe QPIP or EI premiums during the qualifying period;
- Be a resident of Quebec on the start date of your benefit period; and
- Have stopped working, ceased business activities, or seen your usual weekly employment income drop by at least 40%.
The $2,000 earnings test is the single biggest practical difference from EI. Federal EI special benefits require 600 insurable hours; QPIP asks only for a dollar amount, which makes it far easier for part-time, seasonal and self-employed workers to qualify.
Basic Plan or Special Plan: You Must Choose
When you apply, you choose between two plans. The basic plan (long term) pays fewer dollars per week over more weeks; the special plan (short term) pays more per week over fewer weeks.
Three rules matter here:
- Both parents must use the same plan. The choice is made by whichever parent applies first, and it binds the other — including in shared custody.
- The choice is final. Once your application is received you cannot switch, except in exceptional circumstances.
- It applies for the whole benefit period.
Benefit weeks and replacement rates
| Type of benefit | Basic plan (long term) | Special plan (short term) |
|---|---|---|
| Maternity / exclusive to the person who gave birth | 18 weeks at 70% | 15 weeks at 75% |
| Paternity / exclusive to the parent who did not give birth | 5 weeks at 70% | 3 weeks at 75% |
| Shareable parental | 32 weeks: first 7 at 70%, next 25 at 55% | 25 weeks at 75% |
| Sharing bonus | 4 extra weeks at 55% once each parent has taken 8 shareable weeks | 3 extra weeks at 75% once each parent has taken 6 shareable weeks |
| Multiple births (twins, triplets) | 5 extra weeks at 70% to each parent | 3 extra weeks at 75% to each parent |
| Single parent on the act of birth | 5 extra weeks at 70% | 3 extra weeks at 75% |
Across both parents, that is up to 59 weeks of benefits on the basic plan (18 + 5 + 32 + 4) or 46 weeks on the special plan (15 + 3 + 25 + 3), before any multiple-birth or single-parent additions.
Maximum Weekly QPIP Benefit in 2026
Benefits are calculated on your average weekly insurable earnings, capped at $103,000 a year — equivalent to $1,980.77 a week. So the ceilings for 2026 are:
| Replacement rate | Maximum weekly benefit (2026) | Applies to |
|---|---|---|
| 75% | $1,485.58 | All special plan benefits |
| 70% | $1,386.54 | Basic plan maternity, paternity and first 7 shareable weeks |
| 55% | $1,089.42 | Basic plan shareable weeks 8 to 32, and bonus weeks |
You only reach these amounts if you earn at or above $103,000. Below that, the benefit is simply your average weekly earnings multiplied by the applicable percentage. Someone earning $75,000 has average weekly earnings of $1,442.31, so basic-plan maternity benefits would be about $1,009.62 a week.
QPIP for Self-Employed Workers
This is where QPIP is genuinely more generous than the federal system. Self-employed Quebec workers are covered automatically — there is no opt-in, no registration, and no 12-month waiting period like the federal EI special benefits programme.
You pay 0.764% of net business income up to $103,000 in 2026, and you qualify on the same $2,000 earnings test as everyone else. To claim, you must have reduced the time spent on your business activities by at least 40%, and you must have been a Quebec resident on 31 December of the year before your benefit period starts.
Adoption Benefits
QPIP also pays adoption benefits, structured as exclusive weeks for each parent plus shareable weeks, in the same basic/special plan format. The week counts differ from birth-related benefits, so check the current figures on Québec.ca before planning a leave. Note that federal EI’s 15-week adoption benefit, legislated in 2024, has still not been brought into force — and would not apply to Quebec residents in any case.
Tax on QPIP Benefits
QPIP benefits are fully taxable. You will receive an RL-6 slip for your Quebec return and a T4E for your federal return, and both federal and Quebec tax are withheld at source.
The withholding is often lower than what you actually owe, particularly if you worked for part of the year before your leave began. If your household income is high, consider asking for additional tax to be withheld rather than facing a balance owing in the spring. Unlike EI regular benefits, QPIP has no high-income clawback.
Applying for QPIP
Applications are made online through the QPIP customer service portal. Unlike EI, you generally do not need to wait for your Record of Employment — QPIP verifies income directly with Revenu Québec, and an ROE is only requested if an agent needs it. There is also no waiting period before benefits begin.
Use the official QPIP benefit calculation simulator to compare the two plans against your own earnings before you apply, since the choice cannot be reversed.
Frequently Asked Questions
What is the QPIP premium rate for 2026?
0.430% for employees, 0.602% for employers and 0.764% for self-employed workers, on insurable earnings up to $103,000. The maximum employee premium is $442.90.
Why did my QPIP deduction go down in 2026?
Quebec cut QPIP premium rates by 13% effective 1 January 2026 because the plan was projected to keep generating surpluses. The employee rate fell from 0.494% to 0.430%, and the maximum premium dropped from $484.12 to $442.90 despite the earnings ceiling rising to $103,000.
What is the maximum weekly QPIP benefit in 2026?
$1,485.58 a week at the 75% rate under the special plan, $1,386.54 at 70%, and $1,089.42 at 55%. These are reached at insurable earnings of $103,000 or more.
How many weeks of QPIP can I get?
On the basic plan, up to 59 weeks across both parents: 18 weeks maternity, 5 weeks paternity, 32 shareable weeks and 4 bonus weeks. On the special plan, up to 46 weeks. Multiple births and single-parent situations add further weeks.
Should I choose the basic plan or the special plan?
The basic plan gives more total weeks at a lower weekly rate; the special plan gives higher weekly payments over a shorter period. The choice depends on whether you need cash flow now or a longer leave. Both parents are bound by whichever plan the first applicant selects, and it cannot be changed afterwards.
Do Quebec workers still pay Employment Insurance?
Yes, at a reduced rate of 1.30% in 2026 instead of 1.63%, because QPIP covers the parental benefits that EI provides elsewhere. Quebec workers still rely on EI for regular unemployment, sickness and caregiving benefits.
Are self-employed workers covered by QPIP?
Yes, automatically. There is no opt-in and no waiting period, unlike federal EI special benefits which require registration and 12 months of premiums. Self-employed workers pay 0.764% on net business income up to $103,000.
Do I need a minimum number of hours to qualify for QPIP?
No. QPIP requires $2,000 of insurable earnings in the qualifying period regardless of hours worked, which makes it easier to qualify for than EI’s 600-hour requirement for special benefits.
Are QPIP benefits taxable?
Yes. You receive an RL-6 slip and a T4E, tax is withheld at source, and the benefits count as income. There is no repayment or clawback for high earners.
Related Pages
- Payroll Contributions in Canada — every 2026 rate and ceiling in one table.
- Quebec Pension Plan (QPP) — 2026 rates, maximums and the one-year rate cut.
- Employment Insurance (EI) — premium rates, benefit weeks and 2026 temporary measures.
- Payroll Calculator — your Quebec net pay including QPP, QPIP, EI and income tax.
Last updated: 23 July 2026. Premium rates, maximum insurable earnings and maximum premiums verified against Revenu Québec’s 2026 source deduction tables. Benefit weeks and replacement rates verified against Québec.ca. The self-employed rate of 0.764% reflects the across-the-board 13% reduction announced in Québec’s November 2025 economic update, applied to the 2025 rate of 0.878%. Next scheduled review: November 2026, when Quebec sets the 2027 premium rates and insurable earnings ceiling. This page is general information, not tax or financial advice.