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Canada Revenue Agency |
Agence du revenu du Canada |
Protected B when completed | |||||||||||||||||
| Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments | ||||||||||||||||||||
| The Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) were amended to provide for the enhancement of pensions. The enhancements are funded by additional contributions that began in January 2019. |
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| As of January 2024, a second additional 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. |
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| Your CPP and 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. |
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| 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 form. |
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| The CPP and the QPP have different base contribution rates. The Canada Revenue Agency (CRA) must be able to calculate your CPP and QPP contributions separately using the applicable rate(s). |
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| The CRA will use the information from this form to calculate the portion of the year's basic exemption and the maximum contributory earnings to be applied to the CPP and QPP. |
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| For more information about the enhancements, go to canada.ca/cpp-enhancement or revenuquebec.ca/en. | ||||||||||||||||||||
| For more information about lines 22200, 22215, 30800, and 31000, go to canada.ca/fed-tax-information. | ||||||||||||||||||||
| Find out if this form is for you | ||||||||||||||||||||
| Complete this form if one of the following conditions applies to you: | ||||||||||||||||||||
| • | You earned employment income in the province of Quebec in 2024 and you were a resident of a province or territory other than Quebec on December 31, 2024 |
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| • | You earned employment income in a province or territory other than Quebec in 2024 and you were a resident of Quebec on December 31, 2024 |
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| Otherwise, complete Schedule 8, Canada Pension Plan Contributions and Overpayment (5000-S8) or Schedule 8, Quebec Pension Plan Contributions (5005-S8), whichever applies. |
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| Attach a copy of this form to your paper return. | ||||||||||||||||||||
| Parts you have to complete | ||||||||||||||||||||
| Part 1 – | Complete this part (on page 2) if you are a resident of a province or territory other than Quebec and you are: | |||||||||||||||||||
| • electing to stop contributing to the CPP | ||||||||||||||||||||
| • revoking a prior election | ||||||||||||||||||||
| If not, leave it blank. | ||||||||||||||||||||
| Part 2 – | Complete this part (starting on page 3) to determine the number of months to use for your CPP and QPP contributions calculations in Parts 3 to 5 (whichever apply to you). |
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| Part 3 – | Complete this part (starting on page 5) to calculate your CPP and QPP contributions on employment income. | |||||||||||||||||||
| Part 4 – | Complete this part (starting on page 9) if you are a resident of a province or territory other than Quebec and you are reporting both: |
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| • employment income (complete Part 3 first) | ||||||||||||||||||||
| • self-employment income or other earnings you are electing to pay CPP contributions on | ||||||||||||||||||||
| If not, leave it blank. | ||||||||||||||||||||
| Part 5 – | Complete this part (starting on page 13) if you are a resident of Quebec and you are reporting both: | |||||||||||||||||||
| • employment income (complete Part 3 first) | ||||||||||||||||||||
| • self-employment income or other earnings you want to make optional QPP contributions on | ||||||||||||||||||||
| If not, leave it blank. | ||||||||||||||||||||
| RC381 E (24) | (Ce formulaire est disponible en français.) | Page 1 of 18 |  |
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| Protected B when completed | ||||||||||||||||||||
| Part 1 – Election to stop contributing to the CPP or revocation of a prior election | ||||||||||||||||||||
| (for residents of a province or territory other than Quebec on December 31, 2024) | ||||||||||||||||||||
| You were considered a CPP working beneficiary and were required to make CPP contributions in 2024 if you met all of the following conditions: |
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| • | You were 60 to 70 years of age | |||||||||||||||||||
| • | You received a CPP or QPP retirement pension | |||||||||||||||||||
| • | You had employment income or self-employment income or both | |||||||||||||||||||
| However, if you were at least 65 years of age, but under 70 years of age, you can elect to stop paying CPP contributions. | ||||||||||||||||||||
| Employment income only | ||||||||||||||||||||
| If you had employment income for 2024 and elected in 2024 to stop paying CPP contributions or revoked in 2024 an election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, to the CRA and your employer(s). |
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| Employment and self-employment income | ||||||||||||||||||||
| If you had both employment income and self-employment income in 2024 and wanted to elect to stop paying CPP contributions in 2024 or revoke, in 2024, an election made in a previous year, you should have completed Form CPT30 in 2024. An election made using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the month after the date you gave this form to your employer. |
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| If you completed and sent Form CPT30 when you became employed in 2024, but your intent was to elect in 2024 to stop paying CPP contributions or revoke an election made in a previous year on your self-employment income before you became employed, enter the month you want to stop paying CPP contributions on line 50372. |
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| If you want to revoke, in 2024, an election made in a previous year, enter the month that you want to resume contributing to the CPP on line 50374. |
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| If you did not complete and send Form CPT30 for 2024 when you became employed, you cannot elect to stop paying CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2024 on this form. |
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Please specify prior year CPT30 or Schedule 8 election/revocation: |
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| Election or revocation | ||||||||||||||||||||
| If you had self-employment income in 2024, an election or a revocation that begins in 2024 must be made on or before June 15, 2026, to be valid. |
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| I elect to stop contributing to the CPP on my self-employment earnings on the first day of | Month | |||||||||||||||||||
| the month entered on line 50372. | 50372 | |||||||||||||||||||
| I want to revoke an election made in a previous year to stop contributing to the CPP on my self-employment earnings and resume contributing to the CPP on the first day of the month |
Month |
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| entered on line 50374. | 50374 | |||||||||||||||||||
| RC381 E (24) | Page 2 of 18 | |||||||||||||||||||
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: |
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| Protected B when completed | ||||||||||||||||||||
| Part 2 – Number of months to use for your CPP and QPP contributions calculation | ||||||||||||||||||||
| Calculate your contributions by determining the number of months that the rules for CPP and QPP applied to you in 2024. | ||||||||||||||||||||
| Enter "12" on lines A and B below unless any of the following conditions apply: | ||||||||||||||||||||
| Line A – CPP | ||||||||||||||||||||
| 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 |
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| c) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2024. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2024 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372 |
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| d) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and have not revoked that election. Enter "0" on line A |
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| e) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and revoked that election in 2024. Enter the number of months in the year after the month you revoked the election on line A. If you had self-employment income in 2024 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374 |
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| f) | You turned 70 years of age in 2024 and did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A |
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| g) | You were 70 years of age or older for all of 2024. Enter "0" on line A | |||||||||||||||||||
| h) | 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 |
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| 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. |
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| Enter the number of months that CPP applied in 2024. (1) | (maximum 12) | A | ||||||||||||||||||
| Line B – QPP | ||||||||||||||||||||
| 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 B | |||||||||||||||||||
| b) | You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line B. 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 B |
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| 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 B |
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| 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 B |
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| 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 B. |
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| Enter the number of months that QPP applied in 2024. (1) | (maximum 12) | B | ||||||||||||||||||
| (1) The number of months you enter on line A and line B will be the same unless any of the following apply: | ||||||||||||||||||||
| • | You elected to stop paying CPP contributions | |||||||||||||||||||
| • | You revoked in the year an election made in a previous year to stop contributing to the CPP | |||||||||||||||||||
| • | You are 70 years old or older | |||||||||||||||||||
| The number you enter on line A cannot be more than the number you enter on line B. | ||||||||||||||||||||
| RC381 E (24) | Page 3 of 18 | |||||||||||||||||||