12. Québec Parental Insurance Plan (QPIP)

Contribution rates

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Rates20172018
Employee0.548 %0.548 %
Employer0.767 %0.767 %

Maximum Annual Contribution and Maximum Insurable Earning

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Amount20172018
Employee$397.30$405.52
Employer$556.08$567.58
Maximum Insurable Earnings (MIE)$72,500.00$74,000.00