QPIP Premiums
The Quebec Parental Insurance Plan funds maternity, paternity, parental and adoption benefits for Quebec workers. It is deducted from every Quebec pay cheque, on top of QPP and EI.
2026 QPIP figures
| Maximum insurable earnings | $103,000 |
|---|---|
| Employee premium rate | 0.43% |
| Maximum annual employee premium | $442.90 |
Why the ceiling is higher than EI
QPIP’s maximum insurable earnings of $103,000 are well above the $68,900 EI ceiling, so higher earners in Quebec keep paying QPIP after their EI deductions have stopped for the year.
How it is taxed
QPIP premiums are a non-refundable tax credit at both the federal and Quebec lowest rates.
Common questions
What is the maximum QPIP premium in 2026?
$442.90 for an employee, reached at $103,000 of insurable earnings.
Do I pay QPIP outside Quebec?
No. QPIP applies only to work in Quebec. Elsewhere, parental benefits are funded through federal EI.
Sources: Canada Revenue Agency — T4127 Payroll Deductions Formulas (122nd and 123rd editions, 2026) and the published 2026 federal, provincial and territorial rate tables; Revenu Québec — 2026 income tax rates and the 2026 source-deduction parameters. Rates verified 9 August 2026.
Figures are computed from those published rates by our own engine, which is validated against the CRA’s Payroll Deductions Online Calculator. See how we calculate.