Ministère du Travail, de l'Emploi et de la Solidarité sociale
The Québec Parental Insurance Plan (QPIP) provides for the payment of benefits to all eligible workers new parents who take:
Qualifying period Period over which a person's earnings are considered for the purposes of determining the amount of benefits to which he or she is entitled. This period is usually 52 weeks, regardless of the number of hours worked.
Clientele New parents, whether they are wage earners, self-employed or both at the same time).
General conditions To be eligible for the QPIP, a person must meet the following general conditions:
Special conditions Depending on the worker's status, special conditions also apply.
Have stopped working or seen a reduction of at least 40% in their usual weekly earnings.
Choice of benefit plan In all cases, a basic plan and a special plan are offered. They differ in the duration of the leave and the percentage of income replaced. Before applying for a plan, the parents must determine which plan properly suits their needs The first parent to receive benefits chooses the plan. This decision binds the other parent, even in cases of joint custody. The choice of plan is irrevocable (it can only be changed in exceptional cases such as the death of one of the parents) and applies to all types of benefits for the same event. NoteBenefits are taxable and cannot be seized or assigned. Amount of benefits The amount of benefits granted is determined on the basis of the person’s insurable earnings during the qualifying period (see the definitions). It can be equal to up to 75% of average weekly earnings.
Parents musts agree on the distribution of the benefit weeks. They can take their leaves one after the other or simultaneously.
NoteThe average weekly earnings apply to different types of workers. For this reason, it does not always refer to the gross salary.
Insurable earnings for 2017 Insurable earnings taken into account for benefit-calculation purposes must be more than $72.500 for the year 2017.
Qualifying period The qualifying period is normally 52 weeks. However, it can be extended to as many as 104 weeks if the applicant was unable to work and has not had insurable earnings for one of the following reasons:
Extension of the benefit periodThe benefit period can be extended upon request by one of the parents in certain situations, such as
Retroactive paymentsA maximum of 3 weeks of retroactive payments can be paid as of the filing date.
Payment of benefitsBenefits are payable as of the first day of eligibility, which varies according to the types of benefits. Benefits are paid on Sundays and cover 2 calendar weeks, from Sunday to Saturday. Benefits are paid by direct deposit or by cheque. Direct deposits of benefits are made 3 or 4 days after the benefit payment date. Payments by cheques are delivered within standard mailing time.
Supplement for low-income families For families with a net family income of less than $25,921 for the qualifying year, an increase in benefits may be granted under certain conditions.
Premiums and tax treatment Benefits received under the QPIP are taxable and must be reported in income tax returns. The amount of QPIP benefits received annually is indicated on the RL-6 and T4E slips sent to recipients (usually in February).
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