If you earned income as a self-employed person or as a person responsible for a family-type resource and you meet all the conditions below, complete Part C of Schedule U to calculate the Québec Pension Plan (QPP) contribution you must make on your income from self-employment.

• You earned one of the following:
  • income from self-employment (line 27 of Schedule L);
  • income 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; line 27 of Schedule L if you did not);
  • employment income on which you want to make an optional contribution.
• You did not enter an amount on line 96, 96.1 or 96.2 of your income tax return.
• The amounts you entered on lines 98 and 98.2 of your return total less than $4,348.
• You did not elect, in a previous year, to stop making QPP contributions on your income from self-employment or your income as a person responsible for a family-type resource or an intermediate resource.

If you entered an amount on line 96, 96.1 or 96.2, complete form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, to calculate the QPP contribution you must make on your income from self-employment. Do not submit the form with your return. Keep it in your files.

Maximum pensionable earnings and QPP contribution rate

For 2024, the basic QPP contribution rate remained at 10.8%, and the first additional QPP contribution rate remained at 2%. The second additional QPP contribution rate (applicable only to salaries and wages that fall between the maximum pensionable earnings and the additional maximum pensionable earnings) is 8%. The maximum pensionable earnings for the purpose of the QPP increased to $68,500.

For 2025, 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 additional maximum pensionable earnings) will remain at 8%. The maximum pensionable earnings under the QPP will be $71,300 and the additional maximum pensionable earnings will be $81,200.