Schedule 8(Page 1-2) - fill out and auto calculate/complete form online

Protected B when completed

T1-2023

Quebec Pension Plan Contributions

Schedule 8

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.

The contributions consist of a base amount and an enhanced amount. Your employer will have already deducted the
contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any)
on this schedule including the base and enhanced amounts.

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 QPP contributions for 2023 if you were a resident of Quebec on
December 31, 2023, and you have earned income in the province of Quebec only. Also complete this schedule to calculate
your optional QPP contributions.
Attach a copy of this schedule to your paper return.

Do not complete this schedule if any of your T4 slips show CPP contributions. Instead, complete Form RC381, Inter-Provincial
Calculation for CPP and QPP Contributions and Overpayments.

Parts you need to complete

Part 1 – Complete this part to determine the number of months for the QPP contributions calculation.

Part 2 – Complete this part if you are reporting employment income.

Part 3 – Complete this part if you are reporting only self-employment income or other earnings that you want to make optional
QPP contributions on.

Part 4 – Complete this part if you are reporting employment income and self-employment income or other earnings
that you want to make optional QPP contributions on. (You must first complete Part 2.)

Part 1 – Determine the number of months for the QPP contributions calculation

Enter "12" on line A below unless any of the following conditions apply:

You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A

You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped receiving
a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line A

The individual died in 2023. 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 2023.

Use the number of months from line A of Part 1 to determine your prorated maximum QPP pensionable earnings and
maximum basic QPP exemption on the table below.

Monthly proration table for 2023

Number
of months

Maximum QPP
pensionable earnings

Maximum basic
QPP exemption

Number
of months

Maximum QPP
pensionable earnings

Maximum basic
QPP exemption

$5,550.00

$291.67

$38,850.00

$2,041.67

$11,100.00

$583.33

$44,400.00

$2,333.33

$16,650.00

$875.00

$49,950.00

$2,625.00

$22,200.00

$1,166.67

$55,500.00

$2,916.67

$27,750.00

$1,458.33

$61,050.00

$3,208.33

$33,300.00

$1,750.00

$66,600.00

$3,500.00

5005-S8 E (23)

(Ce formulaire est disponible en français.)

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Part 2 – Calculating your QPP contributions on employment income

Enter your maximum QPP pensionable earnings from the monthly proration

table on the previous page using the number of months from line A of Part 1.

(maximum $66,600)

Total QPP pensionable earnings:

Enter the total from box 26 of all of your T4 slips (maximum $66,600 per slip)

(if box 26 is blank, enter the amount from box 14).

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Enter whichever is less: amount from line 1 or line 2.

Enter your maximum basic QPP exemption from the monthly proration

table on the previous page using the number of months from line A of Part 1.

(maximum $3,500)

–

Earnings subject to QPP contributions:

Line 3 minus line 4 (if negative, enter "0")

(maximum $63,100)

Actual total contributions on QPP pensionable earnings:

Enter the total QPP contributions deducted from box 17 of all of your T4 slips.

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Actual base contributions on QPP pensionable earnings:

Amount from line 6

x 84.375% =

–

Actual enhanced contributions on QPP pensionable earnings:

Line 6 minus line 7

Required base contributions on QPP pensionable earnings:

Amount from line 5

x 5.4% =

(maximum $3,407.40)

Required enhanced contributions on QPP pensionable earnings:

Amount from line 5

x 1% =

(maximum $631.00)

Total required contributions on QPP pensionable earnings:

Line 9 plus line 10

Enter the amount from line 6.

Enter the amount from line 11.

–

Line 12 minus line 13 (if negative, enter "0") ⁽¹⁾

If you are self-employed or want to make optional QPP contributions on other earnings, continue at Part 4.
If your earnings subject to contributions are from employment only, claim the deduction and tax credit as follows:

•

Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 7 or line 9

•

Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 8 or line 10

•

See line 452 of the Revenu Québec Guide to the Income Tax Return if the amount from line 14 is positive

If you are completing Part 4 and calculate that your self-employment income and other earnings subject to contributions
(line 21 of Part 4) are "0", report your QPP contributions as noted above.

(1)

If this amount is negative, you may be able to make additional QPP contributions. See line 445 of the Revenu Québec Guide
to the Income Tax Return.

5005-S8 E (23)

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