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 only self-employment income.
• You earned both employment income and self-employment income for which you did not elect in a previous year to stop making QPP contributions or an election was revoked this year or in a previous year.
• You earned 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.

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 2025, 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 $71,300, and the additional maximum pensionable earnings is $81,200.

For 2026, the basic QPP contribution rate will remain at 10.6%, 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 $74,600 and the additional maximum pensionable earnings will be $85,000.