• Eligibility Conditions
• Choice of Benefit Plan
• Types of Benefits
• Benefits Amount
  • How Is the Benefit Amount Determined?
  • Deductions at Source
  • Declaring Income While You Are Receiving Benefits
• Benefit Application Process
• Specific events
• Forms
• Repayment of an Amount

How is the Benefit Amount Determined?

The benefit amount to which you are entitled is based on factors such as the following:

• the qualifying period
• your earnings
• the type of benefit
• the selected plan
• an increase for low-income families
  

To find out the estimated amount of benefits to which you may be entitled, you can try the benefit calculation simulator before applying.

Qualifying Period

The qualifying period is the period for which your earnings are taken into account to set your benefits.

• Business activities during the year preceding the year of the benefit period
• First year of business activities
• Activities as a family-type resource or an intermediate resource
• Business activities during the year preceding the year of the benefit period AND activities as a family-type resource or an intermediate resource
• First year of business activities AND activities as a family-type resource or an intermediate resource

Business activities during the year preceding the year of the benefit period

If you were self-employed and had business activities during the calendar year preceding the year in which your benefit period begins, the qualifying period is the calendar year preceding your benefit period.

The qualifying period can be extended if you were unable to work and receive insurable earnings (the earnings taken into account to set your benefit amount), in particular for the following reasons:

• You received indemnities from the Commission de la santé et de la sécurité du travail
• Illness, injury or pregnancy
• You received employment insurance benefits
• You received benefits under the Québec Parental Insurance Plan (QPIP)
• You received indemnities from the Commission de la santé et de la sécurité du travail (CSST)

Decrease in earnings during the qualifying period

A measure taking into account decreases in earnings during the qualifying period has been in effect since November 5, 2009. If you meet certain conditions, you can request that a portion of your insurable earnings from the year preceding the qualifying year be used to set the amount of your benefits.

You qualify for this measure if you meet the following conditions:

• During your qualifying period:
  • Your insurable earnings from business decreased because you reduced the time devoted to your business for certain specific reasons or
  • Your insurable earnings from employment (salary) decreased for certain specific reasons These reasons include the following:
  • You received insurable earnings while receiving employment insurance benefits
  • Your insurable earnings decreased due to illness, injury or pregnancy
  • You received insurable earnings while receiving indemnities from the Commission de la santé et de la sécurité du travail (CSST)
  • You received insurable earnings while receiving benefits under the QPIP
  • You received insurable earnings while receiving indemnities from the Société de l’assurance automobile du Québec (SAAQ)
• The decrease in earnings occurred during your qualifying period, namely during the year preceding that in which your benefit period begins.
• During the weeks your earnings decreased, you did not receive insurable earnings from salary insurance.

First year of business activities

If you are self-employed and this is the first year of your business activities, the qualifying period is the calendar year in which your benefit period begins.

Activities as a family-type resource or an intermediate resource

If you offer services as a family-type resource or an intermediate ressource and you receive remuneration that is insurable for the purposes of the QPIP, the qualifying period is the calendar year in which your benefit period begins.

Business activities during the year preceding the year of the benefit period AND activities as a family-type resource or an intermediate resource

If you were self-employed and had business activities during the calendar year preceding the year in which your benefit period begins AND you also receive remuneration that is insurable for the purposes of the QPIP as a family-type resource or an intermediate ressource , the qualifying period is the calendar year preceding your benefit period.

First year of business activities AND activities as a family-type resource or an intermediate resource

If you are self-employed and this is the first year of your business activities AND you also receive remuneration that is insurable for the purposes of the QPIP as a family-type resource or an intermediate ressource , the qualifying period is the calendar year in which your benefit period begins.

Earnings

To establish your benefit amount, we take into account the earnings on which you were required to contribute to the QPIP.

Earnings from business AND employment (salary) for the calendar year preceding your benefit period

If you are a wage earner and are also self-employed and had business activities during the calendar year preceding the year in which your benefit period begins, you must:

• indicate the amount of income, profits or losses you entered or will enter in schedule L (lines 22 to 26) and line 101 of your Québec income tax return for the calendar year preceding the year in which your benefit period begins
• indicate the number of records of employment you have received over the 52 weeks preceding the date you wish your benefits to begin
• declare the dates of the calendar weeks (Sunday to Saturday) in which you neither worked nor received remuneration while you had a job

In addition, if you offer services as a family-type resource or an intermediate ressource and you receive remuneration that is insurable for the purposes of the QPIP, we will send you a document to complete in order to obtain an annual estimate of this remuneration for the year in which your benefit period begins.

Earnings from business AND employment (salary) for the current calendar year

If you are a wage earner who is also self-employed and had business activities that began in the same calendar year your benefit period begins, you must:

• provide an estimate of your net business income for the calendar year in which your benefit period begins, as entered in schedule L (lines 22 to 26) of your Québec income tax return
• provide an estimate of your gross employment income for the calendar year in which your benefit period begins, as entered on line 101 of your Québec income tax return
• indicate the number of records of employment you have received over the 52 weeks preceding the date you wish your benefits to begin
• declare the dates of the calendar weeks (Sunday to Saturday) in which you neither worked nor received remuneration while you had a job

In addition, if you offer services as a family-type resource or an intermediate ressource AND you receive remuneration that is insurable for the purposes of the RQAP, we will send you a document to complete in order to obtain an annual estimate of your remuneration insurable for the purposes of the QPIP.

Remuneration received as a family-type resource or an intermediate resource AND earnings from employment (salary) for the current calendar year

If you offer services as a family-type resource or an intermediate ressource and you receive remuneration that is insurable for the purposes of the QPIP:

• we will send you a document to complete in order to obtain an annual estimate of your remuneration insurable for the purposes of the QPIP for the year in which your benefit period begins
• you must provide an estimate of your gross employment income for the calendar year in which your benefit period begins, as entered on line 101 of your Québec income tax return
• you must indicate the number of records of employment you have received over the 52 weeks preceding the date you wish your benefits to begin
• you must declare the dates of the calendar weeks (Sunday to Saturday) in which you neither worked nor received remuneration while you had a job

Please note:

If you received employment income (salary) over the past 52 weeks, we will perform another calculation based on that income. Your benefits will be based on the calculation that is the most advantageous for you.

Increase for low-income families

The QPIP provides an additional amount for low-income families. If your net family income is less than $25,921, you may be granted an increase in benefits. Please note that remuneration that is insurable for the purposes of the QPIP received as a family-type resource or an intermediate ressource is not included in net family income.

It is important that you inform us without delay of any change in your situation.

Last update: 2012-11-30

© Gouvernement du Québec, 2013