What in this article?
The Québec Parental Insurance Plan (QPIP) is an income replacement plan available to new Québec parents. If you were self-employed, or if you worked outside of Québec but lived in Québec and you did not receive an RL-1 slip for your employment, you will use Schedule R to determine whether you are required to pay QPIP premiums.
Revenu Québec says…
To be eligible for the benefits, you must have received work income and have contributed to the plan. Parental insurance benefits are taxable and are included in source deductions.
Note that the following people are eligible for QPIP benefits if they have contributed to the plan:
- self-employed workers,
- persons responsible for a family-type resource or an intermediate resource
If the total of your net business income, your employment income subject to QPIP, and your insurance earnings as a person responsible for a family-type resource or an intermediate resource is less than $2,000, you have no premium payable.
- Québec parental insurance plan (Revenu Québec website)
- What is the Québec parental insurance plan? (Canada Revenue Agency website)
- Québec parental insurance plan (QPIP) premium – PDF document (Revenu Québec website)
- Line 439 – Québec parental insurance plan (QPIP) premium on income from self-employment or employment outside Québec (Revenu Québec website)