Québec Parental Insurance Plan

Québec Parental Insurance Plan

How Is the Benefit Amount Determined?

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

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 benefit amount.

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 Société de l’assurance automobile du Québec.
  • Illness, injury or pregnancy.
  • You received benefits under the Québec Parental Insurance Plan (QPIP)
  • You received indemnities from the Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST)

Decrease in earnings during the qualifying period

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 qualifyfor this measure if you meet the following conditions:

  • During your qualifying period, your insurable earnings decreased because you reduced the time devoted to your business for certain specific reasons, such as the following:
    • You received insurable earnings while receiving indemnities from the Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST)
    • Your insurable earnings decreased due to illness, injury or pregnancy
    • 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 receiveremuneration 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.

Business activities (self-employment) during the calendar year preceding the year in which your benefits begin

If you carried out business activities (self-employment) during the calendar year preceding the year in which your benefits begin, you must indicate the amount of income, profits, or losses that you entered or will enter in Schedule L (lines 22 to 26) of your Québec income tax return for that year.

Services provided as a family-type resource or an intermediate resource during the calendar year preceding the year in which your benefits begin

If, during the calendar year preceding the year in which your benefits begin, you offered services as a family-type resource or an intermediate resource (for which you received remuneration that is insurable for the purposes of the QPIP), you must indicate the amount shown on line 40 of Schedule L of your Québec income tax return for that year.

Business activities (self-employment) during the current calendar year

If you began your business activities (self-employment) in the calendar year in which your benefits begin, you must provide an estimate of your net earnings from business for the year in which your benefits begin [net business income according to Schedule L (lines 22 to 26) of your Québec income tax return].

Services provided as a family-type resource or an intermediate resource during the current calendar year

If you offer services as a family-type resource or an intermediate resource (for which you receive remuneration that is insurable for the purposes of the QPIP) and you began offering the services during the calendar year in which your benefits begin, you must estimate your remuneration for that year. The estimate must be as close as possible to the amount that you will declare on line 40 of Schedule L of your Québec income tax return for the year your benefits begin.

Increase in benefits

Applications whose benefit period begins on or after September 26, 2021

You could be eligible for an increased benefit if you meet the following requirements: 

  • Your benefit period begins on or after September 26, 2021
  • Your average weekly earnings are less than the equivalent of a normal work week of 40 hours paid at the general minimum wage rate, adjusted yearly to reflect the increased minimum wage effective in Québec.

Your eligibility for an increased benefit is determined automatically. No action is required from you in order to receive the increased benefits. 

To find out which benefit amount you could be entitled to depending on your situation or to evaluate which of the two plans is best for your situation, use the Benefit Calculation Simulator

Applications whose benefit period begins before September 26, 2021 

You could be eligible for an increase in your benefit amount if your net family income is less than $25,921 for the taxation year in question. 

Your eligibility for the increase in benefits is assessed at your request and according to the rules established.

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

Last update: September 24, 2021