QPP Contribution Payable by a Self-Employed Person or a Member of a Partnership
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 $2,991.45, 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.
For 2019, the basic QPP contribution rate is 10.8%, and the first additional QPP contribution rate is 0.30%. The maximum pensionable earnings for the purpose of the QPP have been increased from $55,900 to $57,400.
For 2020, the basic QPP contribution rate is 10.8%, and the first additional QPP contribution rate will increase from 0.30% to 0.60%. The maximum pensionable earnings for the purpose of the QPP will increase from $57,400 to $58,700.