| Year | Max. Annual Insurable Earnings | Rate (%) | Max. Annual Employee Premium | Max. Annual Employer Premium | |||
|---|---|---|---|---|---|---|---|
| Federal | Quebec | Federal | Quebec | Federal | Quebec | ||
| 2013 | $47,400 | 1.88 | 1.52 | $891.12 | $720.48 | $1,247.57 | $1,008.67 |
| 2012 | $45,900 | 1.83 | 1.47 | $839.97 | $674.73 | $1,175.96 | $944.62 |
| 2011 | $44,200 | 1.78 | 1.41 | $786.76 | $623.22 | $1,101.46 | $872.51 |
| 2010 | $43,200 | 1.73 | 1.36 | $747.36 | $587.52 | $1,046.30 | $822.53 |
| 2009 | $42,300 | 1.73 | 1.38 | $731.79 | $583.74 | $1,024.51 | $817.24 |
| 2008 | $41,100 | 1.73 | 1.39 | $711.03 | $571.29 | $995.44 | $799.81 |
| 2007 | $40,000 | 1.80 | 1.46 | $720.00 | $584.00 | $1,008.00 | $817.60 |
| 2006 | $39,000 | 1.87 | 1.53 | $729.30 | $596.70 | $1,021.02 | $835.38 |
| 2005 | $39,000 | 1.95 | N/A | $760.50 | N/A | $1,064.70 | N/A |
| 2004 | $39,000 | 1.98 | N/A | $772.20 | N/A | $1,081.08 | N/A |
| 2003 | $39,000 | 2.10 | N/A | $819.00 | N/A | $1,146.60 | N/A |
| 2002 | $39,000 | 2.20 | N/A | $858.00 | N/A | $1,201.20 | N/A |
| 2001 | $39,000 | 2.25 | N/A | $877.50 | N/A | $1,228.50 | N/A |
| 2000 | $39,000 | 2.40 | N/A | $936.00 | N/A | $1,310.49 | N/A |
| 1999 | $39,000 | 2.55 | N/A | $994.50 | N/A | $1,392.30 | N/A |
| 1998 | $39,000 | 2.70 | N/A | $1,053.00 | N/A | $1,474.20 | N/A |
| 1997 | $39,000 | 2.90 | N/A | $1,131.00 | N/A | $1,583.40 | N/A |
Important Note
Quebec offers its own parental benefits. For more information, visit the Revenu Québec site.