Quebec Parental Insurance Plan (QPIP) - RL-1 slip - Box I

The QPIP is a plan run by the Province of Quebec following the creation of the Provincial Parental Insurance Plan (PPIP) by the Canadian government.

Each province administers the scheme under their rules and remuneration subject to QPIP contributions are generally the same as those subject to employment insurance premiums.

Therefore, on your T4 slip, the amount subject to contributions is shown in box 56, and the Quebec-based employer must enter that amount in Box I of the RL-1 slip.

If you download a T4 slip from an employer outside Quebec, it is possible that the amount entered during download is shown as $ 0.00 in box 56 of the T4 slip. That is why residents of Quebec should check Box I of their RL-1 slip to know the amount subject to QPIP premiums.

When you verify your Quebec return, if you have an amount on line 457, please review the information entered in the "T4 - Statement of Remuneration Paid (RL-1) with QPP contributions" and see if you have an amount entered of Box 56 of the T4 slip or in Box I of the RL-1 slip.

For more information, consult the following links:

For Quebec:

https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-qpip-premiums/maximum-insurable-earnings-and-premium-rate/

 

https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-qpip-premiums/remuneration-subject-to-qpip-premiums/

For CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-375-provincial-parental-insurance-plan-ppip-premiums-paid.html


https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-223-deduction-provincial-parental-insurance-plan-ppip-premiums-on-self-employment-income.html

ID: 20211004125759CA.xml

Webpage: KPA365-20211004125759CA.htm

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