Schedule 8 - fill out and auto calculate/complete form online

	T1-2024				Quebec Pension Plan Contributions					Schedule 8

Protected B when completed

	The Quebec Pension Plan (QPP) was amended to provide for the enhancement of pensions. The enhancements are funded by additional contributions that began in January 2019.

	As of January 2024, a second additional QPP contribution is required on pensionable earnings that are more than the year's maximum pensionable earnings but not more than the year's additional maximum pensionable earnings.
	QPP contributions consist of a base amount, first additional amount, and second additional amount. The contributions that you are required to make are determined by your total amount of pensionable earnings for the year.
	Your employer will have already deducted the contributions from your salary or wages. As a self-employed individual, you will calculate your required contributions (if any), including the base, first and second additional amounts, on this schedule.

	For more information about the enhancements, go to revenuquebec.ca/en.
	For more information about lines 22200, 22215, 30800, and 31000, go to canada.ca/fed-tax-information.

	Find out if this schedule is for you
	Complete this schedule to calculate your required 2024 QPP contributions if both of the following apply:
		•	You were a resident of Quebec on December 31, 2024
		•	You earned income from the province of Quebec only
	Attach a copy of this schedule to your paper return.
	Do not complete this schedule if any of your T4 slips show Canada Pension Plan (CPP) contributions. Instead, complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments.
	Parts you have to complete
	Part 1 – Complete this part to determine the number of months to use for your calculations in Parts 2 to 4 (whichever apply to you).

	Part 2 – Complete this part if you are reporting employment income. If not, leave it blank.

	Part 3 – Complete this part if you are reporting only self-employment income or other earnings that you want to pay optional QPP contributions on. If not, leave it blank.


	Part 4 – Complete this part if you are reporting both:
•				employment income (complete Part 2 first)
•				self-employment income or other earnings that you want to pay optional QPP contributions on
				If not, leave it blank.

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Protected B when completed
		Part 1 – Number of months to use for your QPP contributions calculation

		Enter "12" on line A below unless any of the following conditions apply:
	a)		You turned 18 years of age in 2024. Enter the number of months in the year after the month you turned 18 on line A
	b)		You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2024, enter the number of months you were not receiving a disability pension on line A
	c)		You were 73 years of age or older at the end of 2024 (or if the individual died in 2024 but would have been 73 years of age by the end of 2024), enter "0" on line A
	d)		The individual died in 2024. Enter the number of months in the year, up to and including the month the individual died, on line A

		If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A.

		Enter the number of months that QPP applied in 2024.								A

		Monthly proration for 2024
		Number of months			Additional maximum pensionable earnings		Maximum pensionable earnings	Maximum basic exemption	Maximum amount subject to second additional contributions
		1			$6,100.00		$5,708.33	$291.67	$391.67
		2			$12,200.00		$11,416.67	$583.33	$783.33
		3			$18,300.00		$17,125.00	$875.00	$1,175.00
		4			$24,400.00		$22,833.33	$1,166.67	$1,566.67
		5			$30,500.00		$28,541.67	$1,458.33	$1,958.33
		6			$36,600.00		$34,250.00	$1,750.00	$2,350.00
		7			$42,700.00		$39,958.33	$2,041.67	$2,741.67
		8			$48,800.00		$45,666.67	$2,333.33	$3,133.33
		9			$54,900.00		$51,375.00	$2,625.00	$3,525.00
		10			$61,000.00		$57,083.33	$2,916.67	$3,916.67
		11			$67,100.00		$62,791.67	$3,208.33	$4,308.33
		12			$73,200.00		$68,500.00	$3,500.00	$4,700.00


	Enter the corresponding amounts from the monthly proration table above using the number of months from line A.

		Your additional maximum pensionable earnings for 2024						(maximum $73,200)			B

		Your maximum pensionable earnings for 2024						(maximum $68,500)			C

		Your maximum basic exemption for 2024						(maximum $3,500)			D

		Your maximum amount subject to second additional contributions for 2024						(maximum $4,700)			E


	5005-S8 E (24)				Page 2 of 9
CPT30 election of current year Did the taxpayer complete a Form CPT30 in current tax year to elect to stop contributing to the CPP? If so, please provide CPP30 election effective date:						CPT30 revocation of current year Did the taxpayer complete a valid CPT30 revocation during the current tax year and the revocation is to revoke a prior election of stopping contribution to the CPP? If so, please provide CPP30 revocation made date:

Protected B when completed

Part 2 – Contributions on employment income

Total QPP pensionable earnings from box 26 of all of your T4 slips (maximum $73,200 per slip)

50329

Enter whichever is less: amount from line 1 or line B of Part 1.

►

Amount from line C of Part 1

–

Earnings subject to second additional contributions:

Line 2 minus line 3 (if negative, enter "0")

►

–

Line 2 minus line 4 (if negative, enter "0")

Amount from line D of Part 1

–

Earnings subject to base and first additional contributions:

Line 5 minus line 6 (if negative, enter "0")

(maximum $65,000)

Total actual base and first additional contributions on QPP pensionable earnings from box 17

of all of your T4 slips

50330

• 8

Actual base contributions on QPP pensionable earnings:

amount from line 8

x 84.375% =

–

Actual first additional contributions on QPP pensionable earnings:

Line 8 minus line 9

Required base contributions on QPP pensionable earnings:

amount from line 7

x 5.4% =

(maximum $3,510.00)

Required first additional contributions on QPP pensionable earnings:

amount from line 7

x 1% =

(maximum $650.00)

Required base and first additional contributions on pensionable earnings:

Line 11 plus line 12

Total actual second additional contributions on QPP pensionable earnings from box 17A of all

of your T4 slips

50331

•14

Required second additional contributions on QPP pensionable earnings:

amount from line 4

x 4% =

(maximum $188.00)

Amount from line 9

Amount from line 11

–

Line 16 minus line 17 (if negative, show in brackets)

Amount from line 10

Amount from line 12

–

Line 19 minus line 20 (if negative, show in brackets)

►

Line 18 plus line 21 (if negative, show in brackets)

Amount from line 14

Amount from line 15

–

Line 23 minus line 24 (if negative, show in brackets)

►

Line 22 plus line 25 (if negative, show in brackets)

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Protected B when completed

Part 2 – Contributions on employment income (continued)

If you are self-employed or want to make optional QPP contributions on other earnings, continue at Part 4. If, after
completing Part 4, you calculate that the amounts on lines 36 and 47 of Part 4 are "0", follow the instructions below.

Tax credit and deduction for QPP contributions through employment income

If your earnings subject to contributions are from employment income only and line 26 is:

•

positive, complete Part 2a below and see line 452 of the Revenu Québec Guide to the Income Tax Return

•

"0", complete Part 2b below

•

negative, you may be able to make optional QPP contributions (see line 445 of the Revenu Québec Guide to the
Income Tax Return). If you choose to make optional contributions, continue at Part 4. If you are choosing not to make
optional contributions, complete Part 2b below

Part 2a – Amount from line 26 is positive

Base QPP contributions through employment income:

Enter the amount from line 17. Enter this amount (in dollars and cents) on line 30800 of your return.

Amount from line 20

Amount from line 24, if any

Deduction for QPP enhanced contributions on employment income:

Line 28 plus line 29. Enter this amount (in dollars and cents) on line 22215 of your return.

Part 2b – Amount from line 26 is "0" or negative

Base QPP contributions through employment income:
If line 18 is positive or "0", enter the amount from line 17. If not, enter the amount from line 16.

Enter this amount (in dollars and cents) on line 30800 of your return.

If line 21 is positive or "0", enter the amount from line 20 and continue at line 37.

If line 21 is negative:

Enter the amount from line 21 as a positive amount.

Enter the amount from line 19.

If line 18 is positive, enter whichever is less:

amount from line 18 or line 33. If not, enter "0".

Line 34 plus line 35

►

If line 25 is "0", enter the amount from line 24 (if any) and continue at line 42.

If line 25 is negative:

Enter the amount from line 25 as a positive amount.

Enter the amount from line 23.

If line 22 is positive, enter whichever is less:

amount from line 22 or line 38. If not, enter "0".

Line 39 plus line 40

►

Deduction for QPP enhanced contributions on employment income:
Add lines 32, 36, 37, and 41 (whichever apply).

Enter this amount (in dollars and cents) on line 22215 of your return.

5005-S8 E (24)

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Protected B when completed

Part 3 – Contributions on self-employment income and other earnings only (no employment income)

Net business income:
amount from line 30 of Schedule U of your Revenu Québec Income Tax Return

(if negative, enter "0")

50371

Income you want to make optional contributions on:

amount from line 32 of Schedule U of your Revenu Québec Income Tax Return

50373

QPP pensionable earnings: line 1 plus line 2 (if negative, enter "0")

Enter whichever is less: amount from line 3 or line B of Part 1.

►

Amount from line C of Part 1

–

Earnings subject to second additional contributions:

Line 4 minus line 5 (if negative, enter "0")

►

–

Line 4 minus line 6 (if negative, enter "0")

Amount from line D of Part 1

–

Earnings subject to base and first additional contributions:

Line 7 minus line 8 (if negative, enter "0")

(maximum $65,000)

Tax credit and deduction for QPP contributions on self-employment income and other earnings

Required base contributions on QPP pensionable earnings:

amount from line 9

x 10.8% =

(maximum $7,020)

Required first additional contributions on QPP pensionable earnings:

amount from line 9

x 2% = (maximum $1,300)

Required second additional contributions on QPP pensionable earnings:

amount from line 6

x 8% = (maximum $376)

Line 11 plus line 12

Base QPP contributions on self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:

amount from line 10

x 50% =

Deduction for QPP contributions on self-employment income and other earnings:
Line 13 plus line 14

Enter this amount (in dollars and cents) on line 22200 of your return.

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Protected B when completed

Part 4 – Contributions on self-employment income and other earnings when you also have

employment income

Net business income:
amount from line 30 of Schedule U of your Revenu Québec Income Tax Return

(if negative, enter "0")

50371

Income you want to make optional contributions on:

amount from line 32 of Schedule U of your Revenu Québec Income Tax Return

50373

Line 1 plus line 2

Total actual base and first additional contributions from line 8 of Part 2

If the amount from line 22 of Part 2 is positive, complete lines 5 to 7.
If not, enter "0" on line 7 and continue at line 8.

Amount from line 4

Amount from line 13 of Part 2

–

Line 5 minus line 6

(if negative, enter the amount from line 6 on line 8, and continue at line 9)

►

–

Line 4 minus line 7 (if negative, enter "0")

Amount from line 8

x 15.625 =

Total actual second additional contributions from line 14 of Part 2

If the amount from line 26 of Part 2 is positive, complete lines 11 to 13.
If not, enter "0" on line 13 and continue at line 14.

Amount from line 10

Amount from line 15 of Part 2

–

Line 11 minus line 12
(if negative, enter the amount from line 12

on line 14 and continue at line 15)

►

–

Line 10 minus line 13 (if negative, enter "0")

Amount from line 14

÷ 4% =

Line 9 plus line 15

If the amount from line 26 of Part 2 is negative or "0", complete lines 17 to 19.
If not, enter "0" on line 19 and continue at line 20.

If line 25 of Part 2 is negative:

Enter the amount from line 25 of Part 2 as a positive amount.

If line 22 of Part 2 is positive, enter whichever is less:

amount from line 22 of Part 2 or line 17. If not, enter "0".

Amount from line 18

÷ 4% =

Amount from line 3

Amount from line 2 of Part 2

Line 20 plus line 21

Amount from line C of Part 1

Amount from line D of Part 1

–

Line 23 minus line 24 (if negative, enter "0")

(maximum $65,000)

Amount from line 9

–

Line 25 minus line 26 (if negative, enter "0")

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Protected B when completed

Part 4 – Contributions on self-employment income and other earnings when you also have

employment income (continued)

Enter whichever is less: amount from line 3 or line 27.

If the amount from line 1 of Part 2 is less than line 24, complete lines 29 to 35.
If not, enter "0" on line 35 and continue at line 36.

Amount from line 24

Amount from line 1 of Part 2

–

Line 29 minus line 30

(if negative, enter "0" on lines 31 and 35, and continue at line 36)

Amount from line 3

Amount from line 25

–

Line 32 minus line 33 (if negative, enter "0")

►

–

Line 31 minus line 34 (if negative, enter "0")

►

–

Self-employment income and other earnings subject to base and first additional contributions:

Line 28 minus line 35 (if negative, enter "0")

If the amount from line 22 is more than line 23, complete lines 37 to 47.
If not, enter "0" on line 47 and continue at line 48.

Amount from line E of Part 1

Amount from line 15

Amount from line 19

Line 38 plus line 39

►

–

Line 37 minus line 40

Amount from line 3

Amount from line 31 (if any)

–

Line 42 minus line 43

Amount from line 36

–

Line 44 minus line 45

Self-employment income and other earnings subject to second additional contributions:

Enter whichever is less: amount from line 41 or line 46.

Note: If both of the amounts on lines 36 and 47 above are "0", return to Part 2 (page 4) and follow the instructions to
calculate your claim for the tax credit and deduction for the contributions on your employment income.

Tax credit and deduction for QPP contributions through employment income, self-employment income
and other earnings

Required base contributions on QPP pensionable earnings:

amount from line 36

x 10.8% =

(maximum $7,020)

Required first additional contributions on QPP pensionable earnings:

amount from line 36

x 2% = (maximum $1,300)

Required second additional contributions on QPP pensionable earnings:

amount from line 47

x 8% = (maximum $376)

Line 49 plus line 50

►

Line 48 plus line 51

Amount from line 26 of Part 2 (if positive)

x 2 =

–

Line 52 minus line 53 (if negative, show in brackets) (1)

(1) If the amount from line 54 is negative, see line 452 of the Revenu Québec Guide to the Income Tax Return.

5005-S8 E (24)

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Protected B when completed

Part 4 – Contributions on self-employment income and other earnings when you also have

employment income (continued)

Amount from line 9 of Part 2

Amount from line 11 of Part 2

–

Line 55 minus line 56 (if negative, show in brackets)

Base QPP contributions through employment income:
If line 57 is positive or "0", enter the amount from line 56. If not, enter the amount from line 55.

Enter this amount (in dollars and cents) on line 30800 of your return.

Amount from line 10 of Part 2

Amount from line 12 of Part 2

–

Line 59 minus line 60 (if negative, show in brackets)

If line 61 is positive or "0", enter the amount from line 60 and continue at line 67.

If line 61 is negative:

Enter the amount from line 61 as a positive amount.

Enter the amount from line 59.

If line 57 is positive, enter whichever is less:

amount from line 57 or line 63. If not, enter "0".

Line 64 plus line 65

►

Amount from line 14 of Part 2

Amount from line 15 of Part 2

–

Line 67 minus line 68 (if negative, show in brackets)

If line 69 is positive or "0", enter the amount from line 68 and continue at line 75.

If line 69 is negative:

Enter the amount from line 69 as a positive amount.

Enter the amount from line 67.

If line 22 of Part 2 is positive, enter whichever is less:

Amount from line 22 of Part 2 or line 71. If not, enter "0".

Line 72 plus line 73

►

Deduction for QPP enhanced contributions on employment income:
Add lines 62, 66, 70, and 74 (whichever apply).

Enter this amount (in dollars and cents) on line 22215 of your return.

Base QPP contributions through self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return.

amount from line 48

x 50% =

Amount from line 49

x 50% =

Line 76 plus line 77

Amount from line 26 of Part 2 if positive. If not, enter "0".

–

Line 78 minus line 79 (if negative, show in brackets)

Enter whichever is less:

amount from line 78 or line 79.

x 84.375% =

Amount from line 81

–

Amount A minus line 82

5005-S8 E (24)

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Protected B when completed

Part 4 – Contributions on self-employment income and other earnings when you also have

employment income (continued)

Amount from line 77

Amount from line 76

Amount from line 81

–

Line 85 minus line 86

►

Amount from line 77

Amount from line 83

–

Line 88 minus line 89

►

Amount from line 50

x 50% =

Amount from line 91

If line 80 is negative, enter it as a positive amount.
If line 80 is positive or "0", enter the amount from line 92 on line 94

and continue at line 95.

–

Line 92 minus line 93 (if negative, enter "0")

►

Deduction for QPP enhanced contributions on self-employment income and other earnings:
Add lines 84, 87, 90, 91, and 94.

Enter this amount (in dollars and cents) on line 22200 of your return.

See the privacy notice on your return.

5005-S8 E (24)

Page 9 of 9