Fiscal and Financial Planning Guide 2024-2025

Families > Parental leave

Existing plans

Quebec workers have access to the following public plan when they become parents:

  • Quebec Parental Insurance Plan (QPIP) offered by the Quebec government

In addition, women physicians, whether incorporated or not, have access to one or other of the following plans negotiated by their respective federations and paid for by the Régie de l’Assurance maladie du Québec (RAMQ):

  • Maternity allowance program of the Fédération de Médecins Omnipraticien du Québec (FMOQ)
  • Maternity Allowance Program of the Fédération des Médecins Spécialistes du Québec (FMSQ)

It should be noted that, to date, no benefits are payable to the father for the FMOQ and FMSQ programs.

1) Quebec Parental Insurance Plan (QPIP)

As previously mentioned, the QPIP is open to all Quebec workers.

Maximum contributions

A self-employed or incorporated worker pays the total of both contributions.

Maximum benefits

The QPIP offers workers two options:

  • The basic plan, with a maximum duration of 50 weeks, or
  • The special plan, with a maximum duration of 40 weeks.

During the leave period, the father may take 5 weeks (basic plan) or 3 weeks (special plan) at the same time as the mother, but the total leave period is still limited to 40 or 50 weeks.

If the salary or self-employment income for the year preceding the birth is less than $98,000, benefits will be reduced proportionally. You can use the following calculator to estimate your approximate benefit amounts:

https://www.rqap.gouv.qc.ca/fr/a-propos-du-regime/simulateur-de-calcul-de-prestations

If the previous year’s employment income is less than $98,000, QPIP benefits would be reduced proportionally.

As illustrated in the table, the total benefits paid under the basic plan ($58,900) are higher than the total for the special plan ($56,520), which is of shorter duration. However, the weekly benefit under the special plan ($1,413) is higher than that of the basic plan ($1,319/$1,037).

Parents who wish to return to work in less than 40 weeks would benefit from choosing the special plan, which offers a higher weekly benefit ($1,413) compared to the basic plan  ($1,319 and $1,037).

The choice of plan is made at the time of application and is irrevocable. However, parents may take a shorter leave once the choice has been made.

It is important to note that employment income (salary or self-employment income) received during the period when QPIP benefits are being paid would reduce dollar for dollar the benefit received from QPIP.

Useful links to the QPIP website (Ctrl + click to follow links)

Submit an application:

https://www.rqap.gouv.qc.ca/fr/services-en-ligne/faire-ma-demande-de-prestations

Calculator:

https://www.rqap.gouv.qc.ca/fr/a-propos-du-regime/simulateur-de-calcul-de-prestations

Maternity allowance programs for female physicians (FMOQ and FMSQ)

As previously mentioned, female physicians may also have access to additional maternity allowances paid by the Régie de l’assurance maladie du Québec (RAMQ), negotiated by their respective federations.

The following table illustrates the main features of the two maternity allowance programs.

Maximum benefits

If income over the last 12 months is less than the income required for the maximum benefit, it will be calculated as: 67% x (earnings over the last 12 months ÷ 44 weeks).

For example, for income of $100,000 in the 12 months preceding the pregnancy, the weekly benefit would be $1,523 (67% x $100,000  44 weeks).

Physicians who are new to practice are also eligible for the programs provided they have accumulated a minimum of 10 weeks of practice.

No services must be rendered by the woman physician during the 12-week period during which she receives her maternity benefits.

It should be noted that the FMOQ does not offer paternity leave, while the FMSQ offers 6 weeks of paternity leave (or adoption leave).

Claim FMOQ or FMSQ benefits first, then QPIP benefits

The FMOQ ($1,809) and FMSQ ($3,000) benefits are higher than those of the QPIP ($1,319 or $1,413). It is therefore generally advantageous to claim the FMOQ or FMSQ benefits first and then the QPIP benefits.

Indeed, FMOQ or FMSQ benefits reduce QPIP benefits dollar for dollar. The latter would therefore be reduced to zero in the event of overlap, except for the FMOQ benefit in the case of an incorporated woman physician. In the case of an incorporated woman physician, it may however be possible to receive both the FMOQ benefit and QPIP benefits, as described later.

To maximize the benefits of both plans, it is generally preferable to first claim the 12-week FMOQ or FMSQ maternity benefit and subsequently the lower QPIP benefits.

Incorporated doctors

An incorporated woman physician may continue to receive remuneration in the form of salary or dividend from her company during the period in which she is receiving the FMOQ or FMSQ maternity allowance.

The following table illustrates the remuneration that may or may not be paid by the physician’s company under the various plans.

It should also be remembered that no services may be rendered during the period in which she is receiving the FMOQ or FMSQ allowance.

Possible overlap of QPIP and FMOQ maternity allowance

It is permissible to receive the FMOQ allowance at the same time as the QPIP at the start of maternity leave

In fact, although the FMOQ maternity allowance is paid by RAMQ personally to the physician, it can be considered to belong to the company in the same way as the professional fees paid to the company. To this end, the physician should transfer the FMOQ allowance to his or her company’s account. The FMOQ allowance transferred to the company would then not reduce the QPIP benefit, even if there is an overlap in the period.

In this situation, it is generally preferable to request both the FMOQ allowance and the QPIP allowance at the beginning and end of the leave, and not to pay a salary that would reduce the QPIP allowance during this period.

The FMSQ, which used to allow this, no longer does.

For the record, we described this benefit in an article for Santéinc magazine, which was subsequently featured on the front page of Le Devoir. The President of the FMSQ then decided to put an end to this advantage.

Procedures

1. FMOQ

At least two weeks before the projected date of leave, go to the FMOQ website under Compensation/Benefits and reimbursements/Maternity and adoption leave and click on the Steps to follow link. First, complete the application form and mail it to the FMOQ, enclosing a medical certificate attesting to the upcoming birth. Next, complete an Authorization for Release of Information form and send it to RAMQ.

https://www.ramq.gouv.qc.ca/fr/professionnels/medecins-omnipraticiens/evenements-carriere/conge-parental/Pages/situation1.aspx

2. FMSQ

The procedure is very similar to that of the FMOQ. At least two weeks before the projected date of leave, go to the FMSQ website under the For physicians/Reference documents/Parental leave tabs. Complete the membership application form, which can be mailed to the FMSQ along with a medical certificate attesting to the upcoming birth. A form authorizing the disclosure of information must then be completed and sent to RAMQ.

3. QPIP

As soon as you know the date from which you will stop receiving maternity allowances from your federation, submit an application to the QPIP using the QPIP online services. In addition to basic personal information, you’ll need to provide information such as the date your earnings will cease, Schedule L of your Quebec income tax return and banking information for direct deposit purposes.

https://www.rqap.gouv.qc.ca/fr/services-en-ligne/faire-ma-demande-de-prestations

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