Expecting a child also means wondering how the bills get paid during the leave. In Quebec, it is the Québec Parental Insurance Plan — the QPIP — that pays replacement income to parents who stop working when a child arrives. Here is how that amount is calculated in 2026, without the jargon.
What the QPIP actually is
The QPIP is a public plan that replaces part of your salary during maternity, paternity, parental, or adoption leave. "Replacement income" simply means this: the QPIP does not pay your full salary, but a percentage of what you earned before the leave.
It is funded by contributions taken from the pay of workers, employers, and self-employed people — the QPIP line you see on your pay stub. It is a plan separate from federal Employment Insurance: in Quebec, it is the QPIP's parental benefits that apply, not those of Employment Insurance. The overview of benefits for a pregnancy or a birth sums up who can qualify.
Two plans to choose from: basic or special
When you apply, you choose between two plans. That choice sets two things at once: the number of benefit weeks and the percentage of your income you receive (the "replacement rate"). Both parents must take the same plan, and it is the first application filed that settles it.
The idea is simple: the basic plan spreads the money over more weeks but at a lower percentage; the special plan concentrates the money into fewer weeks at a higher percentage. Here is the detail of the choice of plan and types of benefits:
| Type of benefits | Basic plan | Special plan |
|---|---|---|
| Maternity | 18 weeks at 70% | 15 weeks at 75% |
| Paternity | 5 weeks at 70% | 3 weeks at 75% |
| Parental (shareable) | 32 weeks (7 at 70%, then 25 at 55%) | 25 weeks at 75% |
The basic plan
This is the "long" option. You receive 70% of your income for most of the leave, then 55% for the last 25 parental weeks. In exchange for that lower rate, you get more weeks covered.
The special plan
This is the "short and intense" option. The rate rises to 75% throughout, but the number of weeks drops. It suits a parent who wants a higher income over a more compressed period before going back to work.
How your benefit amount is calculated
The QPIP starts from your income, not from a fixed amount. For a wage earner, the benefit is calculated on the average of your last 26 weeks of insurable income before the leave. The replacement rate of your plan (70%, 55%, or 75%) is then applied.
There is a ceiling, however. The "maximum insurable earnings" is the salary above which the QPIP no longer counts anything: it is set at $103,000 in 2026 (up from $98,000 in 2025) and adjusted on January 1 each year by the CNESST. In other words, even if you earn more than $103,000, your benefit is calculated as if you earned $103,000.
Since a year has 52 weeks, that ceiling also sets the maximum weekly amount. At the $103,000 ceiling, here is what each rate gives (approximate amounts, before tax):
| Replacement rate | Maximum weekly benefit |
|---|---|
| 70% | about $1,387 |
| 55% | about $1,089 |
| 75% | about $1,486 |
Most people receive less, since their salary is below the ceiling: the benefit then follows their own income.
How many weeks, and for whom
Parental benefits (32 weeks under the basic plan, 25 under the special plan) are shareable between the two parents or taken by just one. Maternity and paternity benefits, on the other hand, are reserved for each parent.
A concrete example: if the parent who gives birth takes all the parental benefits alone, they can stack up to 50 weeks under the basic plan (18 maternity + 32 parental) or 40 weeks under the special plan (15 + 25). Between two parents, the total number of weeks stays the same: it is the 32 (or 25) parental weeks that get split.
Checking the effect on your pay
The leave comes later, but the QPIP contribution is taken from every paycheque while you work. To see the exact QPIP line withheld from your salary, and what you keep after all deductions, run your amount through the net pay calculator. If you work for yourself, the contribution math differs: our article on the self-employed versus salaried worker breaks down the gap.
Frequently asked questions
Is the QPIP the same as Employment Insurance?
No. Parental benefits for Quebecers go through the QPIP, a provincial plan, not through federal Employment Insurance. EI still covers other situations, such as job loss.
Are QPIP benefits taxable?
Yes. Benefits are taxable income: tax can be withheld at source, and the amount is added to your income for the year. The tables above are therefore before-tax amounts.
Can you switch plans after choosing?
No. Once the application is received, the plan is fixed — for you and for the other parent. It is a choice to weigh calmly before filing, balancing "more weeks" against "a higher rate."