Quebec’s Parental Insurance Plan (QPIP) provides up to 32 weeks of paid parental leave per parent, with benefits calculated as a percentage of the employee’s insurable income. Under the Act Respecting Parental Insurance (L.R.Q., c. P-16.1), Quebec operates its own parental insurance system separate from the federal Employment Insurance (EI) program. Parents in Quebec cannot claim both QPIP and federal EI for parental leave.
This guide covers how QPIP works in 2026: the entitlement structure, the benefit rates, the eligibility criteria, and what the employer must do.
Key takeaways
- Parents in Quebec receive up to 32 weeks of paid parental leave per parent through QPIP.
- Benefits are up to 70% of insurable income, with a maximum weekly benefit in 2026.
- QPIP is mandatory for all Quebec employees — the employer and employee both contribute.
- Parents can take leave simultaneously or sequentially for up to 78 weeks combined.
- The employer does not pay salary during leave — QPIP benefits are paid directly to the employee by the Quebec Parental Insurance Plan (RQAP).
How QPIP differs from federal EI
Quebec opted out of the federal EI parental leave program in 2006, replacing it with QPIP. The key differences are:
| Feature | QPIP (Quebec) | Federal EI |
|---|---|---|
| Benefit rate | Up to 70% | Up to 55% |
| Maximum weeks | 32 weeks per parent | 35 weeks per parent |
| Income ceiling | Higher than federal EI | Lower than QPIP |
| Waiting period | None | 1 week |
| Funding | Shared employer/employee | Employer-only |
The higher benefit rate and absence of a waiting period make QPIP more generous than the federal alternative for Quebec employees.
Who qualifies?
To qualify for QPIP, the employee must have:
- Been continuously employed for at least 6 months before the child’s birth or adoption
- Earned at least $2,000 in insurable income during the qualifying period
- Been paying QPIP premiums as a Quebec employee
Both parents qualify independently. Self-employed individuals also qualify if they have opted into the QPIP program and meet the income criteria.
QPIP benefit rates
QPIP benefits are calculated as a percentage of the employee’s insurable income over the qualifying period. The rates for 2026 are:
| Leave type | Benefit rate | Maximum duration |
|---|---|---|
| Basic parental leave | 70% of insurable income | 25 weeks per parent |
| Special parental leave | 70% of insurable income | 7 weeks per parent |
| Total | 32 weeks per parent |
The maximum weekly benefit for 2026 is capped based on the Quebec Parental Insurance Plan’s income ceiling. The benefit is taxable and subject to source deductions.
Worked example
Sophie earns $65,000 per year in Quebec. Her insurable income is $65,000. She takes 32 weeks of QPIP leave.
- Weekly benefit: 70% × ($65,000 ÷ 52) = $875 per week
- Total benefit over 32 weeks: $28,000
Sophie’s employer does not pay salary during the leave — QPIP benefits are paid directly to Sophie by the RQAP.
How parents share QPIP
Parents can share QPIP leave in several ways:
- Standard sharing: One parent takes 25 weeks, the other takes 7 weeks of special parental leave.
- Flexible sharing: Parents divide the 32 weeks between them in any combination, up to a maximum of 32 weeks per parent.
- Simultaneous leave: Both parents can take leave at the same time for up to 8 weeks.
The sharing arrangement is coordinated through the RQAP’s application process. The employer does not determine the sharing — the parents decide and apply directly.
Employer obligations
Quebec employers have five core duties:
- Collect QPIP premiums from employees and remit them to the RQAP — the employer pays 0.494% of insurable income, and the employee pays 0.494%.
- Issue the ROE (Record of Employment) when the employee begins leave — this is required for the employee to receive QPIP benefits.
- Maintain pension and service contributions throughout the leave period, if required by the employment contract.
- Reinstate the employee to their position on return, on terms no less favourable than before.
- Record the leave for payroll and compliance purposes.
The employee must give at least 4 weeks’ notice before the intended start of parental leave, specifying the dates and duration.
Common pitfalls
1. Confusing QPIP with federal EI
Quebec employees cannot claim both QPIP and federal EI for parental leave. Employers outside Quebec should not apply QPIP rules to employees in other provinces, and vice versa.
2. Not collecting QPIP premiums
QPIP premiums are mandatory for all Quebec employees. Failing to collect and remit them creates a liability for the employer.
3. Not issuing the ROE promptly
The ROE is required for the employee to receive QPIP benefits. Delaying the ROE delays the employee’s benefit payments.
4. Paying salary during QPIP leave
QPIP benefits are paid directly to the employee by the RQAP. The employer does not pay salary during the leave unless there is a contractual top-up.
5. Refusing a valid QPIP leave request
QPIP leave is a statutory right. Refusing a valid request — or conditioning it on business needs — is a breach of the Act Respecting Parental Insurance.
For more Canadian context, see our guide to annual leave entitlements in Canada, the overview of the main types of leave employers manage, and our guide to absence management.
Frequently asked questions
Can both parents take QPIP leave at the same time?
Yes. Both parents can take QPIP leave simultaneously for up to 8 weeks. They can also take leave sequentially, dividing the 32 weeks between them.
Is QPIP mandatory in Quebec?
Yes. All Quebec employees must pay QPIP premiums, and all employers must collect and remit them. There is no opt-out for employees.
Can an employee return to work early from QPIP leave?
Yes, with the employer’s agreement. However, the leave taken up to that point cannot be reclaimed or reallocated.
Does QPIP affect pension contributions?
QPIP leave itself does not require the employer to continue pension contributions, but the employment contract or collective agreement may require it. Check the applicable terms.
What happens to unused QPIP leave?
Unused QPIP leave expires when the child reaches 78 weeks of age (or 78 weeks after the adoption placement). It cannot be transferred to the other parent.
Putting it into practice
Five steps cover most QPIP administration:
- Set up QPIP premium collection in your payroll system at the correct rate (0.494% employer, 0.494% employee).
- Issue the ROE within 5 days of the employee beginning leave to avoid delays in QPIP benefit payments.
- Track the 78-week deadline for each employee to ensure QPIP leave is taken before it expires.
- Confirm the employee’s return date at least 2 weeks before the end of the leave to plan the transition.
- Advise the employee to apply for QPIP benefits directly from the RQAP — the employer does not process this.
A leave management system that tracks QPIP leave, manages premium collection, and issues the ROE on time keeps your Quebec compliance obligations in sight.
Sources
- Act Respecting Parental Insurance (L.R.Q., c. P-16.1) (primary source)
- RQAP — Quebec Parental Insurance Plan (government portal)
- Revenu Québec — QPIP Premium Rates (contribution rates)
Last updated: 26 July 2026. This article is general information, not legal advice.