The following people pay premiums into the Québec Parental Insurance Plan (QPIP):
- Wage earners
- Self-employed workers
Since January 1, 2006, under a Canada-Québec agreement, Québec employment insurance contributors receive a reduction in their employment insurance premiums, because Québec now has its own maternity, paternity, parental, and adoption benefit plan. The federal government determines the reduction rate. For 2020, the reduction rate is 0.38% of insurable earnings for wage earners. For employers, it is equivalent to 1.4 times the wage earners' rate of reduction. As for self-employed workers, those who choose to participate in the sickness, caregiving benefits and compassionate care measure of the Employment Insurance program receive a reduction of 0.38% of their insurable earnings.