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Note

• Québec’s Parental Insurance Plan (QPIP) provides benefits to eligible Québec workers

who take maternity, paternity, parental or adoption leave from their employment. The plan 

replaces maternity, parental and adoption benefits provided under the federal Employment 

Insurance (EI) program, and premiums are mandatory for all employers, employees and 

self-employed individuals in the province. Required withholdings under the QPIP has been 

accompanied by a reduction in EI premiums for residents of Québec.

Employment Withholdings—Québec

Québec Pension Plan 

2012

2013

Maximum annual pensionable earnings

$ 50,100

$ 51,100

Basic exemption

$   3,500

$   3,500

Maximum contributory earnings

$ 46,600

$ 47,600

Employer and employee contribution rate

5.03%

5.10%

Maximum annual employer and  

employee contributions

$   2,342

$   2,428

Maximum annual self-employed contributions

$   4,683

$   4,855

Québec Parental Insurance Plan 

2012

2013

Maximum annual insurable earnings

$ 66,000

$ 67,500

Employee’s contribution rate

  0.56%

0.56%

Maximum annual employee contributions

$     369

$     377

Employer’s contribution rate

0.78%

0.78%

Maximum annual employer contributions

$     516

$     528

Self-employed contribution rate

0.99%

0.99%

Maximum annual self-employed contributions

$     655

$     670

Employment Insurance

2012

2013

Maximum annual insurable earnings

$ 45,900

$ 47,400

Employee’s premium rate

1.47%

1.52%

Maximum annual employee premiums

$     675

$     720

Employer’s premium rate 

2.06%

2.13%

Maximum annual employer premiums

$     945

$  1,009

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of September 30, 2013