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  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.  
 
  5005-S8 E (24) (Ce formulaire est disponible en français.) Page 1 of 9  
 
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