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.
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 can 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-employed income for the year preceding the birth is less than $94,000, the benefits will be reduced proportionally. You can use the following simulator to calculate approximate benefits: https://www.rqap.gouv.qc.ca/fr/a-propos-du-regime/simulateur-de-calcul-de-prestations
As the table shows, the total allowance paid by the basic plan ($56,475) is higher than the total for the special plan ($54,240), which is of shorter duration. On the other hand, the weekly allowance for the special plan ($1,356) is higher than that for the basic plan ($1,265/$994).
The choice of plan is made at the time of application and is irrevocable. However, once the choice has been made, parents may take advantage of a shorter leave period.
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.
If your last 12 months’ earnings are less than the earnings required for the maximum benefit, the benefit will be calculated as follows: 67% x (last 12 months’ earnings ÷ 44 weeks).
For example, for an income of $100,000 in the 12 months preceding pregnancy, the weekly allowance would be $1,523 (67% x $100,000 ÷ 44 weeks).
Newly practicing physicians are also eligible for the programs, provided they have accumulated a minimum of 10 weeks of practice.
The FMOQ ($1,809) and FMSQ ($2,400) allowances are higher than those of the RQAP ($1,265, $1,365). It is therefore generally advantageous to claim FMOQ or FMSQ benefits first, followed by RQAP benefits.
FMOQ and FMSQ allowances reduce QPIP allowances dollar for dollar. The latter would therefore be reduced to zero in the event of overlap, with the exception of the FMOQ allowance in the case of an incorporated woman physician. In the case of an incorporated woman doctor, however, it may be possible to receive both FMOQ and QPIP benefits, as described below.
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.
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