Revenu Québec has confirmed that the Quebec Parental Insurance Plan (QPIP) contribution rates will decrease for the 2026 calendar year as follows.
- Employee contribution: decreasing from 0.494% to 0.455%;
- Employer contribution: decreasing from 0.692% to 0.636%; and
- Self-employed individuals: contribution rate decreasing from 0.878% to 0.808%.
The maximum insurable earnings for 2026 have not yet been announced by Revenu Québec. We will provide an update as soon as this information becomes available.
Employers should:
- Ensure their payroll systems are updated to reflect the new contribution rates as of January 1, 2026;
- Communicate the upcoming rate changes to Finance, HR teams, and employees, as appropriate; and
- Ensure compliance with the updated rates in all payroll deductions and remittances starting in the first pay period of 2026.