Quick answer: A 2026 Quebec employee paycheque carries four mandatory deductions beyond income tax: QPP1 at 6.30% (on pensionable earnings between $3,500 and $74,600; max $4,479.30), QPP2 at 4.00% (on the $74,600-$85,000 band; max $416), federal EI at 1.30% (on insurable earnings up to $68,900; max $895.70 — lower than the 1.63% rest-of-Canada rate because QPIP covers parental leave), and QPIP/RQAP at 0.430% (on the $103,000 Quebec ceiling; max $442.90).
What this means: Total maximum 2026 Quebec employee payroll deductions (excluding income tax) are $6,233.90: $4,479.30 QPP1 + $416 QPP2 + $895.70 EI + $442.90 QPIP. Employers pay matching/related shares: QPP1 6.30%, QPP2 4.00%, EI 1.82% (1.4× employee), QPIP 0.602%. Self-employed Quebecers pay both halves of QPP and QPIP.
What to do next: Estimate your Quebec QPP for the year. QPP calculator →
The four Quebec payroll deductions in 2026
| Deduction | Employee rate | Employer rate | 2026 ceiling | Max employee contribution |
|---|---|---|---|---|
| QPP1 (base + enhancement) | 6.30% | 6.30% | $74,600 (YMPE) less $3,500 basic exemption = $71,100 | $4,479.30 |
| QPP2 (second tier) | 4.00% | 4.00% | $85,000 (YAMPE) less $74,600 (YMPE) = $10,400 | $416.00 |
| Federal EI (reduced Quebec rate) | 1.30% | 1.82% (1.4×) | $68,900 (MIE) | $895.70 |
| QPIP / RQAP | 0.430% | 0.602% | $103,000 (Quebec ceiling) | $442.90 |
| Combined max employee (excl. income tax) | — | — | — | $6,233.90 |
QPP is administered by Retraite Québec; QPIP/RQAP by the Conseil de gestion de l’assurance parentale (CGAP). Federal EI is administered by Service Canada with rates set by the Canada Employment Insurance Commission. Each deduction has its own ceiling and stops applying once year-to-date earnings hit that ceiling.
QPP1 in 2026
QPP1 is Quebec’s equivalent of CPP1. The 2026 employee rate is 6.30% applied to pensionable earnings between the $3,500 basic exemption and the $74,600 YMPE. Maximum employee QPP1 for 2026:
6.30% × ($74,600 − $3,500) = 6.30% × $71,100 = $4,479.30
The employer matches dollar-for-dollar. QPP1 contributions are reported on the RL-1 slip (Quebec equivalent of T4).
QPP1 is 0.35 percentage points higher than CPP1 (5.95%). For someone earning at or above the YMPE in 2026, the additional Quebec cost is roughly $249 vs the rest of Canada ((6.30% − 5.95%) × $71,100). This funds slightly higher QPP retirement benefits compared to CPP.
QPP2 in 2026
QPP2 is Quebec’s equivalent of the second-tier CPP enhancement (CPP2). Introduced January 1, 2024, QPP2 applies on pensionable earnings between the YMPE ($74,600) and the YAMPE ($85,000) — a band of $10,400 for 2026.
The 2026 employee QPP2 rate is 4.00% — matching CPP2. Maximum employee QPP2 for 2026:
4.00% × $10,400 = $416.00
Employers match. QPP2 builds toward enhanced QPP retirement benefits for the contribution years 2024 onward.
Federal EI in 2026 (Quebec reduced rate)
The 2026 federal EI rate for Quebec employees is 1.30%, vs. 1.63% in the rest of Canada. The 33-cent reduction reflects the cost of parental and maternity benefits that QPIP covers in Quebec (instead of federal EI).
EI applies to insurable earnings up to the federal Maximum Insurable Earnings (MIE) of $68,900 for 2026. Maximum 2026 Quebec employee EI premium:
1.30% × $68,900 = $895.70
The Quebec employer EI rate is 1.82% (1.4× the employee rate per Employment Insurance Act s. 67). Maximum Quebec employer EI per employee: 1.82% × $68,900 = $1,253.98.
QPIP / RQAP in 2026
The Quebec Parental Insurance Plan (QPIP, in French Régime québécois d’assurance parentale / RQAP) is the Quebec-administered alternative to the parental and maternity portion of federal EI. QPIP funds maternity, paternity, parental, and adoption benefits at higher replacement rates than federal EI.
The 2026 QPIP rates (set by the Conseil de gestion de l’assurance parentale) are:
| QPIP component | 2026 rate | 2026 ceiling | 2026 maximum |
|---|---|---|---|
| Employee | 0.430% | $103,000 | $442.90 |
| Employer | 0.602% | $103,000 | $620.06 |
| Self-employed | 0.764% | $103,000 | $786.92 |
QPIP runs on a higher ceiling than federal EI ($103,000 vs $68,900). High earners pay QPIP on more of their income than they pay EI on.
QPIP is reported on the RL-1 slip (Quebec) and on the federal T1: line 31200 for federal EI and line 31205 for QPIP. The 2026 QPIP rates moved down from the 2025 schedule, reflecting the CGAP’s actuarial review of the plan’s funding adequacy.
What a 2026 Quebec pay stub looks like
A Quebec employee earning $70,000 annually, paid biweekly ($2,692.31 per pay, 26 pays):
| Deduction | Annual amount | Math |
|---|---|---|
| QPP1 | $4,189.50 | 6.30% × ($70,000 − $3,500) = 6.30% × $66,500 |
| QPP2 | $0 | $70,000 is below $74,600 YMPE — no QPP2 |
| Federal EI | $895.70 | 1.30% × $68,900 (MIE cap reached) |
| QPIP | $301.00 | 0.430% × $70,000 |
| Total non-tax deductions | $5,386.20 | QPP + EI + QPIP combined |
Plus federal income tax (T1) and Quebec income tax (TP-1) withheld at source per the CRA and Revenu Québec source-deduction tables. The combined federal + Quebec marginal income tax rate ranges from ~28% to ~53% in 2026.
High earner example: $110,000 Quebec salary in 2026
| Deduction | Annual amount | Math |
|---|---|---|
| QPP1 | $4,479.30 | Max reached: 6.30% × $71,100 |
| QPP2 | $416.00 | Max reached: 4.00% × $10,400 ($74,600 to $85,000) |
| Federal EI | $895.70 | Max reached: 1.30% × $68,900 |
| QPIP | $442.90 | Max reached: 0.430% × $103,000 |
| Total non-tax deductions | $6,233.90 | All ceilings reached |
The $110,000 Quebec earner hits all four ceilings during the year. From the pay period in which each ceiling is reached, that deduction stops on the paycheque. QPP1 stops first (at $74,600 YTD), then EI (at $68,900 YTD), then QPP2 (at $85,000 YTD), then QPIP (at $103,000 YTD).
Self-employed Quebec residents
Self-employed Quebec residents pay both the employee and employer shares of QPP and QPIP, and have the option to opt in to federal EI special benefits.
| Deduction | 2026 self-employed rate | 2026 max |
|---|---|---|
| QPP1 (employee + employer combined) | 12.60% | $8,958.60 (= 2 × $4,479.30) |
| QPP2 (employee + employer combined) | 8.00% | $832.00 (= 2 × $416) |
| QPIP (self-employed) | 0.764% | $786.92 (= 0.764% × $103,000) |
| Federal EI special benefits (opt-in) | 1.30% (Quebec rate) | $895.70 |
QPP and QPIP are paid through the Quebec TP-1 return. Federal EI special benefits (maternity, parental, sickness, compassionate care) require a separate Service Canada opt-in agreement and have a 12-month waiting period before benefits can be claimed.
Why Quebec’s federal EI rate is lower
The federal EI program covers regular benefits (job-loss income replacement) plus a series of special benefits including maternity and parental leave. In Quebec, those parental and maternity benefits are administered provincially through QPIP/RQAP — with higher replacement rates and broader eligibility than federal EI provides.
Because federal EI doesn’t pay those benefits in Quebec, the federal premium is reduced for Quebec workers and employers. The 2026 Quebec EI rate of 1.30% is the rest-of-Canada rate (1.63%) minus a 33-cent parental benefit offset set by the Canada Employment Insurance Commission.
Quebec workers also pay QPIP on top — so the trade-off vs. the rest of Canada is: pay less federal EI, pay separate QPIP, gain access to richer parental benefits. For a single-earner family of two children, QPIP benefits often exceed federal EI parental benefits by several thousand dollars over the parental leave.
Common mistakes
- Treating Quebec EI as the rest-of-Canada rate. Quebec employees pay 1.30%, not 1.63%. Quebec employers pay 1.82%, not 2.28%.
- Forgetting QPIP exists. QPIP is on top of federal EI — it’s not a substitute. Both lines appear on a Quebec pay stub.
- Confusing QPP and CPP. Quebec workers pay QPP, not CPP. The rate is 0.35 percentage points higher (6.30% vs. 5.95%); the maximum is correspondingly higher.
- Missing the QPP2 / CPP2 second tier. QPP2 (4.00%) applies between $74,600 and $85,000 in 2026, just like CPP2. Earners under $74,600 pay no QPP2.
- Treating QPIP as optional for self-employed. QPIP is mandatory on net self-employment income for Quebec residents. Federal EI special benefits are optional opt-in.
- Using stale QPIP rates. The 2026 QPIP rates moved (employee 0.430% / employer 0.602% / self-employed 0.764%); using 2025 rates overstates the deduction.
Frequently asked questions
What is the 2026 QPP contribution rate?
Employee: 6.30% on pensionable earnings between $3,500 and $74,600. Employer matches. Self-employed: 12.60% combined. Maximum employee QPP1: $4,479.30. QPP2 (second-tier) is 4.00% on the $74,600-$85,000 band; max $416.
What is the 2026 EI rate for Quebec employees?
1.30% on insurable earnings up to $68,900. Maximum: $895.70. Quebec employers pay 1.82% (max $1,253.98 per employee).
What is the 2026 QPIP rate?
Employee 0.430%, employer 0.602%, self-employed 0.764%. All on the Quebec ceiling of $103,000. Maximum employee QPIP: $442.90.
Why is Quebec EI lower than the rest of Canada?
Because QPIP/RQAP covers parental and maternity benefits provincially in Quebec, federal EI doesn’t pay those benefits there. The federal rate is reduced by the parental-benefit offset (33 cents per $100 in 2026).
Do self-employed Quebecers pay all of these?
QPP and QPIP: yes, both employee and employer halves. Federal EI: optional opt-in through Service Canada for special benefits only; not for regular EI.
Is QPP higher than CPP overall?
Yes: QPP1 is 6.30% vs CPP1’s 5.95%. That makes maximum QPP1 about $249 higher than CPP1 in 2026 ($4,479.30 vs $4,230.45). QPP2 and CPP2 are identical at 4.00%.
Frequently asked questions
- What is the 2026 Quebec EI rate?
- 1.30% for employees, 1.820% for employers (1.4× employee), on insurable earnings up to $68,900.
- What is QPIP and how is it different from EI?
- QPIP (Quebec Parental Insurance Plan, also called RQAP) is the provincial program that pays maternity, paternity, and parental benefits in Quebec. Federal EI covers regular benefits and other special benefits but not parental in Quebec.
- What is the 2026 QPIP employee rate?
- 0.494% on insurable earnings up to $98,000. Maximum employee premium: $484.12.
- Why do Quebec employees pay both EI and QPIP?
- Federal EI in Quebec covers everything except parental benefits. QPIP covers parental benefits. The two together provide the same coverage Quebec workers had before 2006 when QPIP was introduced.
- Do Quebec self-employed workers pay EI?
- Not automatically. They pay QPIP on net self-employment income at the combined employee+employer rate (0.878% in 2026). Federal EI special benefits remain optional via Service Canada.
- How is the maximum Quebec EI premium calculated?
- Maximum insurable earnings ($68,900 in 2026) multiplied by the Quebec employee rate (1.30%) equals $895.70 maximum per year.