Final answer:
Sick leave benefits are not subject to Québec Parental Insurance Plan premiums; instead, they are covered by other sickness or disability insurance programs.
Step-by-step explanation:
The Québec Parental Insurance Plan (QPIP) premiums are paid for protection that allows employees to take leave related to family issues, such as maternity, paternity, or adoption benefits.
Among the options provided, maternity leave benefits (A), parental leave benefits (B), and adoption leave benefits (C) are typically covered by QPIP premiums. However, sick leave benefits (D) are not included under the QPIP; they are usually handled through separate sickness or disability insurance programs provided by employers, the government, or through private insurers.