Maternity leave in Canada: An employer's guide

Published Thursday 23 July 2026

Table of contents

• What is maternity leave in Canada?
• Is maternity leave paid in Canada?
• How does maternity leave pay work?
• How long is maternity and parental leave?
• What are employer obligations?
• How to manage leave in a small business
• What is different in Quebec?
• Simplify leave management with Xero
• FAQs on maternity leave in Canada

Key takeaways

• Maternity leave is job-protected time off for the person who gives birth, and parental leave is extra time off for any parent to care for a new child.
• Income replacement during leave comes from Employment Insurance (EI) or the Quebec Parental Insurance Plan (QPIP), and you only pay a top-up if you choose to.
• You must protect the employee's job, continue benefits if they pay their share, and issue a Record of Employment (ROE) within 5 days of an interruption of earnings.
• Planning ahead for coverage, payroll, and benefits helps you manage longer leaves without disrupting your business.

What is maternity leave in Canada?

Maternity leave is job-protected time off for employees who are pregnant or have recently given birth. Parental leave is additional time off available to any parent - biological, adoptive, or through surrogacy - to care for a new child. Both types of leave are governed by federal and provincial or territorial employment standards, and both come with income replacement through Employment Insurance (EI) or, in Quebec, the Quebec Parental Insurance Plan (QPIP).

Who qualifies for maternity leave?

Eligible new mothers can take maternity leave, which is specifically for the person giving birth and provides benefits for up to 15 weeks. Parental leave is available to any parent, regardless of gender, who is caring for a newborn or newly adopted child. Eligibility for job-protected leave depends on provincial or territorial employment standards, which typically require a minimum period of employment (often 90 days to one year, depending on jurisdiction).

Protections for employees taking maternity leave

Federal and provincial or territorial labour laws protect the employee's right to take leave and return to the same job or a comparable position with the same pay and benefits. You must not terminate, demote, or penalize an employee for taking maternity or parental leave.

How it works

The employee notifies you in writing of their intention to take leave, usually at least four weeks before the leave start date. You continue their employment relationship and benefits during the leave period, issue a Record of Employment (ROE) to trigger EI or QPIP payments, and reinstate them when they return.

Is maternity leave paid in Canada?

Maternity and parental leave in Canada are unpaid by the employer in most cases. Instead, employees receive income replacement through government programs: Employment Insurance (EI) for most of Canada, or the Quebec Parental Insurance Plan (QPIP) for employees working in Quebec.

As an employer, you're not required to top up these payments, though many do to stay competitive and support staff retention. The sections below explain how EI and QPIP work, what top-ups involve, and what your payroll obligations are during leave.

How does maternity leave pay work?

Maternity and parental leave are unpaid by the employer in most cases, but employees receive income replacement through Employment Insurance (EI) maternity and parental benefits or, in Quebec, the Quebec Parental Insurance Plan (QPIP). As an employer, you do not pay the employee's salary during leave unless you choose to offer a voluntary top-up.

EI maternity benefits eligibility and amounts

To qualify for EI maternity benefits, the employee must have accumulated at least 600 insured hours of work in the 52 weeks before their claim or since their last EI claim, whichever is shorter. They apply directly to Service Canada, not through you.

Payment structure

EI maternity benefits are typically 55% of average insurable weekly earnings, up to a maximum amount set annually by the federal government (the current maximum is $729 per week). There is a 1-week unpaid waiting period before payments begin.

Maternity benefits are available for up to 15 weeks and can only be claimed by the person who was pregnant or gave birth. These weeks can be taken any time within the 17-week period around the due date.

Where to find details

Employees can check current EI benefit rates, eligibility rules, and application instructions on the Government of Canada EI maternity and parental benefits page.

Standard vs extended parental benefits

After maternity leave, employees can take parental leave and receive EI parental benefits. There are two options:

• Standard parental benefits: Up to 35 weeks of benefits at 55% of average weekly earnings (up to the maximum). If shared between parents, the total can extend to 40 weeks, and no single parent can receive more than 35 weeks.
• Extended parental benefits: Up to 61 weeks of benefits at 33% of average weekly earnings (up to a lower maximum). If shared between parents, the total can extend to 69 weeks, although one parent cannot receive more than 61 weeks.

The choice you make matters, because the decision between standard and extended benefits affects your staffing and coverage planning. An employee on extended leave will be away longer, so you'll need to plan for temporary replacements or workload redistribution for a more extended period.

Top-up policies and payroll treatment

A top-up is a voluntary employer payment that supplements EI or QPIP benefits, bringing the employee closer to their regular salary during leave. Many employers offer top-ups to remain competitive and support employee retention.

What a top-up policy should cover:

• Eligibility: Which employees qualify (e.g., full-time, minimum tenure)
• Amount: Percentage of salary or a fixed dollar amount
• Duration: How many weeks the top-up applies
• Return conditions: Whether the employee must return for a minimum period or repay the top-up if they don't
• Taxable status: Top-ups are taxable income and subject to payroll deductions
• Payroll deduction setup: Ensure your payroll system applies CPP, EI, and income tax to the top-up amount

Top-ups are reported on the employee's T4 and must be included in your payroll records.

Record of Employment for leave

You must issue a Record of Employment (ROE) when an employee's earnings stop or are reduced by more than 60% for at least seven consecutive days. This applies to maternity and parental leave.

5 steps to issuing a Record of Employment for leave

Use these steps to learn how to issue a Record of Employment for leave:

1. Check whether an ROE is required, and issue a Record of Employment (ROE) when an employee’s earnings stop or drop by more than 60% for at least seven consecutive days. This includes maternity and parental leave.
2. Confirm the deadline, and issue the ROE within 5 calendar days after the employee’s last day of work before leave, or within 5 calendar days after the end of the pay period when the interruption of earnings occurs.
3. Use reason Code F for maternity leave and reason Code P for parental leave. If the employee is taking both leaves one after the other, you may need to issue separate ROEs or update the ROE when the leave type changes.
4. File and submit the ROE electronically through the Government of Canada’s ROE Web service or through your payroll software. Electronic filing is usually faster and helps reduce errors.
5. Finally, check the details before submitting to make sure dates, earnings, hours, and the reason codes are correct. A late or incorrect ROE can delay the employee’s EI or QPIP payments, leading to potential complaints to Service Canada or the Canada Revenue Agency (CRA).

How long is maternity and parental leave?

The length of job-protected leave varies by province or territory and by the type of benefit the employee selects (standard or extended parental benefits).

Under the Canada Labour Code, federal employees are entitled to up to 17 weeks of maternity leave and up to 63 weeks of parental leave (or 69 weeks if extended parental benefits are chosen).

For provincial and territorial employees, each province and territory sets its own job-protected leave entitlements. For example:

• Ontario: A pregnant employee can take pregnancy leave of up to 17 weeks as unpaid time off work, plus up to 61 or 63 weeks of parental leave depending on whether they also took pregnancy leave.
• British Columbia: 17 weeks maternity leave, 61 or 63 weeks parental leave
• Alberta: 16 weeks maternity leave, 62 weeks parental leave
• Quebec: Covered under QPIP (see section below)

How to align job-protected leave with benefits and staffing

Check the employment standards legislation for your province or territory to confirm the exact leave entitlement. Then, confirm with the employee which benefit option they have chosen (standard or extended) and plan your staffing coverage accordingly. If the employee is taking the full entitlement, you may need temporary hires, contract workers, or workload redistribution for up to 18 months.

What are employer obligations?

As an employer, you have clear legal duties when an employee takes maternity or parental leave. These obligations are set out in federal and provincial or territorial employment standards legislation and, in some cases, human rights law.

Understanding notice and medical certificates

Below are some common situations to be aware of:

• Written notice: The employee must give you written notice of their intention to take leave. For federally regulated employees, it is a requirement to provide written notice at least four weeks before the leave starts. Check your jurisdiction for exact timing, and ensure the notice includes the expected start date and the length of leave.
• Changes to dates: If the employee needs to change the leave start date (for example, if the baby arrives early or late), they should notify you as soon as possible. You must accommodate reasonable changes.
• Pregnancy loss: The federal government has provisions for leave in the event of a pregnancy loss, offering up to eight weeks for a stillbirth and three days for other cases. Provincial and territorial rules may differ.
• Medical certificates: You may request a medical certificate to confirm the employee's due date or any medical restrictions. You cannot require a certificate as a condition of granting leave, but you can request one for planning purposes or to confirm eligibility if there is a genuine question.

Benefits and pension contributions

Consider these benefits and pension contributions:

• Which benefits you must continue: You must continue all employment-related benefits that were in place before the leave, as long as the employee pays their share of the premiums. This includes health, dental, life insurance, and disability coverage.
• How to handle premiums: The employee can prepay their share, send you monthly payments, or pay the accumulated amount when they return. Confirm the arrangement in writing before leave starts.
• Opt-outs: If the employee chooses to stop paying their share and opts out of benefits during leave, document this in writing.
• Pension and retirement plans: Continue pension contributions if required by your plan or collective agreement. If contributions are optional, confirm the employee's preference in writing.

Job protection and reinstatement

The employee has the right to return to the same position they held before leave, with the same pay, benefits, and seniority. If the same position is no longer available due to legitimate business reasons (such as a restructuring that would have affected the employee regardless of leave), you must offer a comparable position with equivalent pay, benefits, and working conditions.

There are lawful exceptions. For example, you may not be required to reinstate the employee if:

• the business closes or the position is eliminated for reasons unrelated to the leave
• the employee was hired for a definite term or specific project that has ended
• the employee provides written notice that they do not intend to return

Document all decisions and consult legal advice if you are uncertain about reinstatement obligations.

How to manage leave in a small business

For small teams, even one employee on leave can create significant operational strain. A clear plan helps you maintain service, meet deadlines, and stay compliant.

Plan coverage and scheduling

Here are ways to plan coverage:

• Identify critical tasks. List the tasks and responsibilities the employee on leave handles. Determine which are time-sensitive, client-facing, or require specialized knowledge.
• Confirm handovers. Meet with the employee before leave starts to document processes, passwords, client contacts, and pending projects. Create a handover document or checklist.
• Cross-train backups. If possible, train other team members to cover essential tasks. This reduces reliance on temporary hires and builds team resilience.
• Decide on temporary hiring. If you need to hire a temporary replacement, start recruiting early. Temporary contracts should specify the end date tied to the employee's return.
• Update client timelines. Notify clients or stakeholders of any changes to project timelines or points of contact. Clear communication prevents service disruptions and maintains trust.

Budget for costs and cash flow

Use these steps to budget for costs and improve cash flow:

• Forecast top-ups. If you offer a salary top-up, calculate the total cost and cash flow impact over the leave period.
• Factor in employer premiums. Your EI and CPP premiums continue on any top-up payments. Factor these into your budget.
• Consider replacement costs. If you hire a temporary replacement, include recruitment, onboarding, and salary costs.
• Monitor cash flow. Use cash flow forecasting tools to ensure you have sufficient funds to cover payroll, benefits, and replacement costs without disrupting operations.
• Adjust staffing or timelines if needed. If cash flow is tight, consider reducing hours for other staff, delaying non-essential projects, or renegotiating client deadlines.

Prepare payroll and benefits

Use these tips to help you prepare payroll and benefits:

• Pause base pay. Stop regular salary payments on the leave start date. Ensure your payroll system is updated to reflect the leave status.
• Set up top-up earnings. If you offer a top-up, create a separate earnings code in your payroll system and apply the correct CPP, EI, and income tax deductions.
• Apply required deductions. Top-up payments are taxable and subject to statutory deductions. Ensure your payroll software calculates these correctly.
• Update benefits billing. Notify your benefits provider of the leave and confirm how premiums will be handled (prepaid, monthly invoicing, or lump sum on return).
• Issue the ROE on time. File the ROE electronically within five days of the interruption of earnings. Late ROEs delay EI or QPIP payments and can result in penalties.

Keep records and communication clear

Here’s how to keep records and communication clear:

• Centralize notices, certificates, and forms. Store all leave-related documents, like written notice, medical certificates, ROEs, top-up agreements, and benefit forms, in a secure, confidential employee file.
• Use checklists and reminders. Create a leave management checklist with key dates (notice received, ROE filed, benefits updated, return date) and set calendar reminders.
• Limit access to need-to-know. Only HR, payroll, and direct managers should have access to leave records. Protect employee privacy and comply with privacy legislation.
• Communicate clearly. Keep the employee informed of any changes to benefits, return-to-work plans, or business developments. Maintain regular, respectful contact without pressuring them to return early.

What is different in Quebec?

Quebec operates its own parental insurance plan, the Quebec Parental Insurance Plan (QPIP), which replaces EI maternity and parental benefits for Quebec employees. QPIP offers different benefit rates, durations, and eligibility rules, and Quebec labour standards govern job-protected leave.

QPIP benefit types and duration

QPIP provides maternity, paternity, and parental benefits under two plan options:

Basic Plan:

• Maternity: 18 weeks at 70% of average weekly earnings
• Paternity: 5 weeks at 70% of average weekly earnings
• Parental: 32 weeks at 70% of average weekly earnings (can be shared between parents)

Special Plan:

• Maternity: 15 weeks at 75% of average weekly earnings
• Paternity: 3 weeks at 75% of average weekly earnings
• Parental: 25 weeks at 75% of average weekly earnings (can be shared between parents)

Depending on the plan, a family can receive up to 55 weeks (Basic) or 43 weeks (Special) of combined benefits as total possible leave. Employees choose the plan when they apply.

When it comes to how this affects planning, QPIP allows for shorter, higher-paid leave or longer, moderately paid leave. Confirm with the employee which plan they have chosen and plan your staffing coverage accordingly.

Employer obligations in Quebec

Employees must provide written notice at least three weeks before the leave start date (or as soon as possible if earlier notice is not feasible).

You must continue health, dental, and other benefits during leave if the employee pays their share of premiums, just as in other provinces.

The employee has the right to return to the same position or a comparable one with the same pay and benefits.

You still issue a Record of Employment for Quebec employees, even though they receive QPIP instead of EI. Use the appropriate reason code (F for maternity, P for parental) and file electronically as usual.

Employers and employees in Quebec pay QPIP premiums instead of EI premiums. These are automatically deducted through payroll and remitted to Revenu Québec.

Simplify leave management with Xero

Managing maternity and parental leave involves precise payroll changes, benefit tracking, and compliance with federal and provincial rules. Xero's cloud accounting and payroll software helps you stay organized and compliant by centralizing employee records, automating payroll deductions, and tracking leave-related costs in real time. With Xero, you can issue ROEs, manage top-up payments, and keep all your leave documentation in one secure, accessible place, so you can focus on supporting your team and running your business. Get one month free.

FAQs on maternity leave in Canada

Employers often have questions about the practical and legal details of managing maternity and parental leave. Here are answers to some of the most common concerns.

Do I have to pay my employee during maternity or parental leave?

No, you are not legally required to pay your employee's salary during maternity or parental leave. The employee receives income replacement through Employment Insurance (EI) or the Quebec Parental Insurance Plan (QPIP), which are government programs funded by employee and employer premiums. However, many employers choose to offer a voluntary top-up that supplements EI or QPIP benefits to bring the employee closer to their regular salary. Top-ups are taxable and subject to payroll deductions.

How do I calculate the top-up amount if I choose to offer one?

Decide the percentage of regular pay you want the employee to receive, subtract the EI or QPIP amount, and pay the difference as a taxable top-up. Your payroll system should apply CPP, EI, and income tax to this top-up each pay period.

Can I require the employee to return for a minimum period after leave?

You can include a return-to-work clause in your top-up policy that requires the employee to return for a minimum period (for example, three or six months) or repay the top-up if they resign shortly after returning. This must be clearly stated in writing before the leave starts and must comply with employment standards legislation. Consult legal advice to ensure your clause is enforceable.

What happens if the employee decides not to return after leave?

If the employee decides not to return, they must notify you in writing. You are not required to hold the position open indefinitely. If you have a return-to-work clause tied to a top-up, you may be entitled to recover the top-up amount. Document the resignation and confirm any repayment terms in writing. If the employee does not provide notice, follow your standard resignation or abandonment procedures and consult legal advice if needed.

Do I continue benefits during leave?

Yes, you must continue all employment-related benefits that were in place before the leave, as long as the employee pays their share of the premiums. This includes health, dental, life insurance, and disability coverage. If the employee chooses to stop paying their share and opts out, document this in writing. Pension contributions continue if required by your plan or collective agreement.