QPIP premiums are calculated on an employee’s insurable earnings in Quebec (up to the annual maximum insurable earnings). For 2026, Revenu Québec shows the employee QPIP premium rate is 0.430% (0.00430) and the maximum insurable earnings are $103,000.

Step 1: Determine Evangeline’s weekly insurable earnings (assuming all earnings are QPIP-insurable and the annual maximum will not be exceeded, as the question implies):

Regular earnings $1,075.00 + overtime $154.00 = $1,229.00.

Step 2: Apply the employee QPIP rate:

$1,229.00 × 0.430% = $1,229.00 × 0.00430 = $5.2847.

Step 3: Round to cents (standard payroll practice): $5.28.

Payroll would deduct $5.28 from Evangeline’s pay for QPIP for that week and remit it along with other source deductions as required. The deduction continues until the employee reaches the annual QPIP maximum premium (based on the annual insurable earnings limit).