If you earned income as a self-employed person (line 27 of Schedule L) or as a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L, if you received an RL-29 slip; otherwise line 27 of Schedule L) and you did not enter an amount on lines 96 and 96.1, and the amount that you entered on line 98 is less than $4,038.40, complete Work Chart 445 to calculate the contribution you must make to the Québec Pension Plan (QPP) on income from self-employment.

If you entered an amount on line 96 or 96.1, complete form LE-35-V, QPP Contribution on Income From Self-Employment, to calculate the contribution that you must make to the QPP on income from self-employment and the amount you can deduct. Do not submit the form with your return. Keep it in your files.

Maximum pensionable earnings and QPP contribution rate

For 2023, the basic QPP contribution rate remained at 10.8%, and the first additional QPP contribution rate increased from 1.5% to 2%. The maximum pensionable earnings for the purpose of the QPP increased from $64,900 to $66,600.

For 2024, the basic QPP contribution rate will remain at 10.8%, and the first additional QPP contribution rate will remain at 2%. The second additional QPP contribution rate (applicable only to salaries and wages that fall between the maximum pensionable earnings and the maximum pensionable salary or wages) will be 8%. The maximum pensionable earnings under the QPP will increase from $66,000 to $71,200 and the maximum pensionable salary or wages will be 107% of the maximum pensionable earnings.