On March 1, 2005, the Government of Canada signed an agreement with the Province of Quebec to establish the Quebec Parental Insurance Plan (QPIP). The plan, which pays maternity, parental and adoption benefits to Quebec residents, was implemented on January 1, 2006.

For more information on QPIP contributions, see Revenu Québec.

The EI maximum insurable earnings are not affected and remain the same for all provinces and territories. It will continue to be set by the federal government.

The reduced rate of EI premiums for Quebec employees is announced in December of each year.

The employer share for EI will not change and remains at 1.4 times the employee premium unless a reduced rate applies.

To find out your employer rate for QPIP, visit Revenu Québec.

EI will continue to be insurable from the first dollar earned.

As a Canadian employer located outside Quebec, you are required to deduct the regular EI premiums based on the province of employment.

Employers who have employees working or reporting to work in Quebec (or whose salary or wages are paid through a place of business that is physically located in Quebec) use a reduced EI rate for deducting EI premiums. However, employers who have employees working outside Quebec use the regular EI rate.

The CRA and Revenu Québec will reconcile adjustments to EI and QPIP premiums for trans-border employees. Adjustments between the EI and QPIP deductions will be resolved when clients file their income tax and benefits return.

For detailed information on QPIP, visit Ministère de l'emploi et de la solidarité sociale.

For detailed information concerning federal requirements, go to Payroll.

For the purpose of the application of the EI Act, the CRA will continue to issue EI rulings as usual. However, the CRA will not issue rulings for the purpose of QPIP.

For CRA related rulings issues, go to How CPP/EI Rulings work.

For QPIP related rulings issues, visit Revenu Québec.

As an employer who has employees working in Quebec, you are required to remit only the reduced EI premiums, the related employer portion of EI, and Federal Tax to the Canada Revenue Agency. There will be no collecting or remitting changes for employers of other provinces and territories.

For information on how and when to remit QPIP premiums, visit Ministère de l'emploi et de la solidarité sociale.

Contact your local TSO to request a change in your remitter code based on the current year average monthly remittance amount.

Note
For all information on QPIP regarding the implementation, administration, rates, maximum insurable earnings, payment of benefits or how to complete the Quebec information slips, visit Revenu Québec.