ARCHIVED CD 2006-032
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November 22, 2006
SUBJECT: Changes to the Statement of Earnings, the Payroll Register, the T4 and the Relevé 1 resulting from the introduction of the Quebec Parental Insurance Plan (QPIP)
1.1 The purpose of this directive is to advise clients of the changes to the statement of earnings, the payroll register for 2007, and the T4 and Relevé 1 forms for 2006 as a result of the introduction of the QPIP on January 1, 2006.
1.2 A notice of information to employees concerning the above subject has been included with this Compensation Directive and will also be posted in the "Who are you? - Public Service Employee" page of the Compensation Sector Web site.
1.3 This directive should be read in conjunction with Compensation Directive 2005-023 dated December 1, 2005, entitled "Employment Insurance (EI) and Quebec Parental Insurance Plan (QPIP)".
2.1 The Regional Pay System (RPS) was modified to implement the QPIP which came into effect on January 1, 2006.
The scope and complexity of the modifications to the programs dictated a phased approach to the implementation.
Phase I consisted of creating the new codes, setting up new elements, modifying the pay programs and the on-line screens.
On January 1, 2007, phase II will address the changes to the statement of earnings, the payroll register, the T4 and the Relevé 1.
The Canada Revenue Agency refers to this plan as the Provincial Parental Insurance Plan (PPIP) to allow for flexibility if other provinces decide to implement a similar plan.
3.1. Changes to the Statement of Earnings
On January 1, 2007, the box "Quebec Savings Bonds" on the statement of earnings will be renamed to "PPIP". The upper portion of the box will show the actual dollar amount of the QPIP premiums that have been collected from the current payment and the bottom portion will be shaded in gray and will show the year to date dollar amount of the QPIP premiums for the taxation year.
3.2. Changes to the Payroll Register
On the printed payroll register, the PPIP deduction amount will be positioned under the "PSSA LOW" deduction amount and at the bottom of the paper register the "BASIC PAY RATE TOT" box will be renamed P.P.I.P. / R.P.A.P.
3.3. Changes to the T4 and the Relevé 1
Commencing with the issuance of the 2006 T4s and Relevé 1s, these forms will be modified to include the premiums collected as QPIP deductions and the associated insurable earnings. The Relevé 1 box will refer to this as QPIP whereas the T4 will refer to PPIP.
To identify employees who are exempt from paying QPIP, a new box on the T4 will be located next to the Canada Pension Plan - Quebec Pension Plan and Employment Insurance exempt boxes.
4.1 Any inquiries on the information contained in this document should be addressed to your Public Works and Government Services Canada (PWGSC) Compensation Services Office.
Original Signed by
Acting Director General
Accounting, Banking and Compensation
Reference(s): CJA 9006-18
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