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Answer to the question:

As a salaried farm worker, an owner with employees, or a self-employed worker, am I required to pay into the Québec Parental Insurance Plan? How is the contribution calculated?

Wage earners, self-employed workers and employers must all contribute to the QPIP.

Wage earner’s contribution
A wage earner in a farming business must pay contributions to the QPIP in the capacity of employee. The employer deducts this contribution at source. It is calculated on the basis of his or her salary.

Employer’s contribution
The owner of a farming business with employees must deduct QPIP contributions at source from the wages paid to the employees and must also base his or her own employer contribution on the employees’ salaries.

Self-employed worker’s contribution
A self-employed worker must pay into the QPIP when preparing his or her Québec income tax return. The contribution is based on net business income (income from self-employed worker activities). Workers required to pay tax instalments must also make instalments to the QPIP.

For more information on the QPIP contribution, please visit the Revenu Québec website.

Last update: 2009-06-11


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