This paper deals with the problem of scheduling jobs and rate-modifying activities on parallel machines. A rate-modifying activity is an activity that changes the production rate of equipment such as maintenance and readjustment. If a job is scheduled after the rate-modifying activity, then the processing time varies depending on the modifying rate of the activity. In this study, we extend the single machine problem to parallel machines problem and propose algorithms is to schedule the rate-modifying activities and jobs to minimize the makespan on parallel machines which is NP-hard. We propose a branch and bound algorithm with three lower bounds to solve medium size problems optimally. Also we develop three heuristics, Modified Longest Processing Time, Modified MULTIFIT and Modified COMBINE algorithms to solve large size problems. The test results show that branch and bound algorithm finds the optimal solution in a reasonable time for medium size problems (up to 15 jobs and 5 machines). For large size problem, Modified COMBINE and Modified MULTIFIT algorithms outperform Modified LPT algorithm in terms of solution quality.