T4 slip - Box 55 - Employee's QPIP premiums

The amount shown in Box 55 of your T4 slip represents your contributions to the Quebec Parental Insurance Plan (QPIP, or PPIP in other provinces).

If no amount is displayed in Box 55 of your T4, and your earned income is greater than $2,000, the following message will appear in the left side menu o the " Review " tab section of the program: "The total of your PPIP insurable earnings exceeds $2,000 and you have no PPIP premiums (T4 box 55)".

In addition, the program will inform you that "You are NOT eligible to file your Federal return using NetFile".

You may contact the issuer of the T4 slip for more information.

However, since this program is under Quebec jurisdiction, for residents of Quebec, check your RL-1 slip, Box H, and if you have an amount then pleaseenter it in Box 55 of the T4 slip.

The QPIP is administered by the Ministère de l'Emploi et de la Solidarité sociale (MESS) to allow a salaried employee to receive financial benefits if he or she takes a maternity, paternity, or adoption leave.

For more information, we suggest that you consult the following links:

For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/quebec-parental-insurance-plan-qpip.html

For Revenu Québec:

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

ID: 20211102111145CA.xml

Webpage: KPA390-20211102111145CA.htm

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