The Quebec Parental Insurance Plan (RQAP / Régime québécois d’assurance parentale) provides maternity, paternity, parental, and adoption benefits to Quebec workers. Unlike federal Employment Insurance parental benefits, RQAP is available to both employed and self-employed workers. Quebec workers pay separate RQAP premiums and reduced federal EI premiums.
2025 RQAP Premium Rates and Limits
| Parameter | 2025 Value |
|---|---|
| Maximum insurable earnings (MIE) | $98,000 |
| Employee premium rate | 0.494% |
| Employer premium rate | 0.692% |
| Maximum employee premium | $484.12 |
| Maximum employer premium | $678.16 |
| Self-employed total rate (both portions) | 1.186% |
| Maximum self-employed premium | $1,162.28 |
RQAP Benefit Plans Comparison
| Benefit Type | Basic Plan | Special Plan |
|---|---|---|
| Maternity (birth mother) | 18 weeks at 70% | 15 weeks at 75% |
| Paternity (father/co-parent) | 5 weeks at 70% | 3 weeks at 75% |
| Shared parental benefit | 32 weeks at 70% | 25 weeks at 75% |
| Total maximum weeks | 55 weeks | 43 weeks |
| Waiting period | 5 days | None |
Benefit Calculation Example
A Quebec employee earning $75,000 annually ($1,442 per week) takes the basic plan maternity benefit:
- Average weekly insurable income = $75,000 / 52 = $1,442.31
- Basic plan maternity benefit = $1,442.31 × 70% = $1,009.62 per week
- Total maternity benefit (18 weeks) = $1,009.62 × 18 = $18,173.16
Maximum weekly benefit at MIE ($98,000): ($98,000 / 52) × 70% = $1,884.62 × 70% = $1,319.23/week (basic plan).
Self-Employed Workers
Self-employed workers in Quebec pay RQAP premiums on net self-employment income up to the $98,000 MIE at the combined rate of 1.186% (employee 0.494% + employer 0.692%). This entitles them to the same RQAP benefits as employed workers. This is a substantial advantage over the federal EI system, where self-employed parental benefits require opting into a voluntary program that is calculated on a different basis.
RQAP vs. Federal EI Parental Benefits
Quebec workers receive parental leave through RQAP, not federal EI. Key differences:
- RQAP maximum insurable earnings ($98,000) exceed federal EI MIE ($65,700), producing higher maximum benefits for higher earners
- RQAP covers self-employed workers without a separate opt-in requirement
- RQAP special plan has no waiting period; federal EI standard parental has a 1-week waiting period
- RQAP has a dedicated paternity benefit; federal EI does not have a paternity-specific benefit for fathers
- Federal EI extended parental benefits (61 weeks at 33%) are not available under RQAP
Tax Treatment
RQAP benefits are taxable income at both the federal and Quebec provincial levels. The RQAP issues an RL-6 (Relevé 6) slip to recipients. Employee RQAP premiums are deductible on the Quebec provincial return (TP-1). At the federal level, employee RQAP premiums generate a 15% non-refundable tax credit on the T1 (similar to the EI premium credit).
Source
Retraite Quebec RQAP premium rates 2025; RQAP Act (Loi sur l’assurance parentale); Canada Revenue Agency T4E/RL-6 slip guidance; ESDC federal EI premium rate tables 2025.
Frequently asked questions
- What is RQAP in Quebec?
- The Quebec Parental Insurance Plan (RQAP / Regime quebecois d'assurance parentale) is Quebec's provincial parental leave program, providing income replacement benefits to eligible workers (employed and self-employed) for maternity, paternity, parental, and adoption leaves. Quebec operates its own program in lieu of the federal Employment Insurance (EI) parental benefits. Quebec workers and employers pay RQAP premiums and do not pay EI premiums for the parental portion (though they pay EI for other benefits at reduced Quebec rates).
- What are the RQAP contribution rates for 2025?
- For 2025, the RQAP employee premium rate is 0.494% of insurable earnings. The employer rate is 0.692% of insurable earnings. The maximum insurable earnings for RQAP are $98,000 (higher than the federal EI maximum insurable earnings of $65,700). Maximum employee RQAP premium = $98,000 x 0.494% = $484.12. Maximum employer RQAP premium = $98,000 x 0.692% = $678.16.
- What parental leave benefits does RQAP provide?
- RQAP offers two plan options. The basic plan provides: maternity benefit (18 weeks at 70% of income), paternity benefit (5 weeks at 70%), shared parental benefit (32 weeks at 70% or 25 weeks at 70% for the first 7 and 55% for the remaining 25 weeks). The special plan provides higher replacement rates: maternity (15 weeks at 75%), paternity (3 weeks at 75%), shared parental benefit (25 weeks at 75% or 28 weeks: first 25 at 75% + 3 at 75% to the other parent). Quebec families choose the plan that best fits their needs.
- How is the RQAP benefit amount calculated?
- RQAP weekly benefit = (average weekly insurable income) x benefit replacement rate. The average weekly insurable income is calculated based on the 26 weeks of highest insurable income in the 52 weeks before the benefit claim (or since the previous RQAP claim). The replacement rate is 70% or 75% depending on the plan chosen. The maximum weekly benefit at the $98,000 MIE: ($98,000 / 52) x 70% = $1,884.62 x 70% = $1,319.23/week (basic plan) or $1,884.62 x 75% = $1,413.46/week (special plan).
- Can self-employed workers in Quebec receive RQAP benefits?
- Yes. Self-employed workers must pay both the employee and employer RQAP premiums (total 1.186% of net self-employment income up to $98,000) and are then eligible for RQAP benefits. This is a major advantage of RQAP over federal EI parental benefits, where self-employed workers can only access parental benefits by opting into a voluntary EI program.
- Is RQAP taxable income in Quebec?
- Yes. RQAP benefits are taxable at both the federal and Quebec provincial level. Recipients receive a Relevé 6 (RL-6) slip from the RQAP at the end of the benefit period, equivalent to the federal T4E slip for EI. Federal and Quebec tax is withheld from RQAP payments at source or remitted with the annual tax return.
- How does RQAP interact with federal EI in Quebec?
- Quebec workers pay reduced federal EI premiums (in 2025, the Quebec EI employee rate is 1.32% vs. 1.64% nationally) because RQAP covers the parental portion of EI coverage. Quebec employees are still eligible for federal EI regular benefits (job loss, illness, compassionate care) but receive parental leave through RQAP. The premium reduction reflects the reduced federal benefit scope for Quebec workers.
- How long can I take parental leave in Quebec under RQAP?
- The total RQAP benefit period for parents sharing parental leave under the basic plan is up to 55 weeks combined (18 maternity + 5 paternity + 32 shared parental). Under the special plan, the total is 43 weeks (15 maternity + 3 paternity + 25 shared parental). These are maximums; families can take shorter leaves.
- Is RQAP available for adoptive parents?
- Yes. RQAP provides adoption benefits for adoptive parents who take leave to care for a newly adopted child. The adoption benefit is 37 weeks under the basic plan (70%) or 28 weeks under the special plan (75%). Both adoptive parents can share the adoption benefit.
- How do I apply for RQAP benefits in Quebec?
- Applications are submitted online at rqap.gouv.qc.ca. Required information includes the Record of Employment (ROE) from the employer, Social Insurance Number, and bank account for direct deposit. Applications can be submitted up to 12 weeks before the expected birth or adoption date. Benefits begin after a 5-day waiting period (the basic plan has a waiting period; the special plan does not).