Final answer:
Insurable earnings are subject to QPIP premiums if the amount is paid to an eligible employee in Quebec. Employers are required to deduct these premiums from the employee's insurable earnings and remit them to the government.
Step-by-step explanation:
Insurable earnings are subject to Quebec Parental Insurance Plan (QPIP) premiums if the amount is paid to an employee who meets certain criteria. The QPIP premiums are deducted from an employee's insurable earnings to finance the parental insurance plan, which provides benefits to eligible employees during periods of parental leave.
In Quebec, employers are required by law to contribute to the QPIP based on the insurable earnings of their employees. The insurable earnings include wages, salaries, tips, and other forms of compensation subject to employment insurance contributions.
For example, if an employee receives a salary or wage payment that qualifies as an insurable earning under the QPIP regulations, the employer must deduct QPIP premiums from that payment and remit them to the government.