T4 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).
At a glance — Box 56
- Box name
- PPIP insurable earnings
- T1 line
- Not reported on T1 directly
- Check against
- Usually Box 14 up to the annual QPIP ceiling. See year-notes block below for the current-year ceiling.
What Box 56 means
Box 56 is the QPIP equivalent of Box 24 (EI). It shows QPIP insurable earnings for Quebec workers — usually equal to Box 14 up to the annual QPIP ceiling, which Revenu Québec publishes each year.
Tax return implications
- Reference data — not entered on the T1 directly.
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 55 — Employee's PPIP (QPIP) premiums
Quebec Parental Insurance Plan premiums withheld from Quebec employees — provides maternity, paternity and parental benefits.
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).