T4 Box 55 — Employee's PPIP (QPIP) premiums
Quebec Parental Insurance Plan premiums withheld from Quebec employees — provides maternity, paternity and parental benefits.
At a glance — Box 55
- Box name
- Employee's PPIP (QPIP) premiums
- T1 line
- Line 31205 — PPIP premiums payable on employment income
- Check against
- Quebec pay stubs. QPIP rate and max insurable are set annually by Revenu Québec — see year-notes block below for the current-year rate and ceiling.
What Box 55 means
Box 55 appears only on T4 slips for Quebec employees. QPIP (Quebec Parental Insurance Plan) premiums are a flat rate (published annually by Revenu Québec) on insurable earnings up to a Quebec-specific ceiling, funding maternity, paternity and parental benefits.
Because QPIP covers these benefits, Quebec workers pay a correspondingly lower federal EI rate (Box 18).
Tax return implications
- Claimable as a non-refundable credit at Line 31205 on the federal T1 and on the Quebec TP-1.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- QPIP rate & MIE (2025)
- 0.49% on up to $98,000
- Employee 0.49%, employer 0.69%, self-employed 0.88%. Max insurable earnings $98,000. Set by Revenu Québec.
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
Related T4 boxes
Box 18 — Employee's EI premiums
Employment Insurance premiums withheld from your pay — applied at the CEIC-set annual rate on insurable earnings up to the annual Maximum Insurable Earnings (MIE).
Box 24 — EI insurable earnings
The portion of your employment income that was subject to EI premiums during the year — capped at the annual Maximum Insurable Earnings (MIE).
Box 56 — PPIP insurable earnings
The portion of Quebec employment income subject to QPIP premiums — capped at the annual QPIP ceiling (set by Revenu Québec).
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).