5005-S8 (Page 1 of 10) Protected B when completed T1-2025 Schedule 8 Quebec Pension Plan Contributions The Quebec Pension Plan (QPP) was amended to provide for the enhancement of pensions. The enhancements are funded by additional contributions that began in January 2019. As of January 2024, a second additional QPP 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. 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. 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 schedule. For more information about the enhancements, go to revenuquebec.ca/en. For more information about lines 22200, 22215, 30800, and 31000, go to canada.ca/fed-tax-information. Find out if this schedule is for you Complete this schedule to calculate your required 2025 QPP contributions if both of the following apply: - You were a resident of Quebec on December 31, 2025 - You earned income from the province of Quebec only Attach a copy of this schedule to your paper return. Do not complete this schedule if any of your T4 slips show Canada Pension Plan (CPP) contributions. Instead, complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments. Parts you have to complete Part 1 - Complete this part to determine the number of months to use for your calculations in parts 2 to 4 (whichever apply to you). Part 2 - Complete this part if you are reporting employment income. If not, leave this part blank. Part 3 - Complete this part if you are reporting only self-employment income or other earnings that you want to pay optional QPP contributions on. If not, leave this part blank. Part 4 - Complete this part if you are reporting both: - employment income (complete Part 2 first) - self-employment income or other earnings that you want to pay optional QPP contributions on If not, leave this part blank. 5005-S8 (Page 2 of 10) Part 1 - Number of months to use for your QPP contributions calculation Enter "12" on line A below unless any of the following conditions apply: a) You turned 18 years of age in 2025. 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 2025. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2025, enter the number of months you were not receiving a disability pension on line A c) You were 73 years of age or older at the end of 2025 (or if the individual died in 2025 but would have been 73 years of age by the end of 2025), enter "0" on line A d) The individual died in 2025. Enter the number of months in the year, up to and including the month the individual died, on line A 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. Line A: Enter the number of months that QPP applied in 2025. ^ \\\ Monthly proration for 2025 *** Transcriber's Note: In print, the following tables is set-up in five columns. Column 1: Number of months; Column 2: Maximum pensionable earnings; Column 3: Maximum amount subject to second additional contributions; Column 4: Additional maximum pensionable earnings; Column 5: Maximum basic exemption. *** Number of months: 1 Maximum pensionable earnings: $5,941.67 Maximum amount subject to second additional contributions: $825.00 Additional maximum pensionable earnings: $6,766.67 Maximum basic exemption: $291.67 Number of months: 2 Maximum pensionable earnings: $11,883.33 Maximum amount subject to second additional contributions: $1,650.00 Additional maximum pensionable earnings: $13,533.33 Maximum basic exemption: $583.33 Number of months: 3 Maximum pensionable earnings: $17,825.00 Maximum amount subject to second additional contributions: $2,475.00 Additional maximum pensionable earnings: $20,300.00 Maximum basic exemption: $875.00 Number of months: 4 Maximum pensionable earnings: $23,766.67 Maximum amount subject to second additional contributions: $3,300.00 Additional maximum pensionable earnings: $27,066.67 Maximum basic exemption: $1,166.67 Number of months: 5 Maximum pensionable earnings: $29,708.33 Maximum amount subject to second additional contributions: $4,125.00 Additional maximum pensionable earnings: $33,833.33 Maximum basic exemption: $1,458.33 Number of months: 6 Maximum pensionable earnings: $35,650.00 Maximum amount subject to second additional contributions: $4,950.00 Additional maximum pensionable earnings: $40,600.00 Maximum basic exemption: $1,750.00 Number of months: 7 Maximum pensionable earnings: $41,591.67 Maximum amount subject to second additional contributions: $5,775.00 Additional maximum pensionable earnings: $47,366.67 Maximum basic exemption: $2,041.67 Number of months: 8 Maximum pensionable earnings: $47,533.33 Maximum amount subject to second additional contributions: $6,600.00 Additional maximum pensionable earnings: $54,133.33 Maximum basic exemption: $2,333.33 Number of months: 9 Maximum pensionable earnings: $53,475.00 Maximum amount subject to second additional contributions: $7,425.00 Additional maximum pensionable earnings: $60,900.00 Maximum basic exemption: $2,625.00 Number of months: 10 Maximum pensionable earnings: $59,416.67 Maximum amount subject to second additional contributions: $8,250.00 Additional maximum pensionable earnings: $67,666.67 Maximum basic exemption: $2,916.67 Number of months: 11 Maximum pensionable earnings: $65,358.33 Maximum amount subject to second additional contributions: $9,075.00 Additional maximum pensionable earnings: $74,433.33 Maximum basic exemption: $3,208.33 Number of months: 12 Maximum pensionable earnings: $71,300.00 Maximum amount subject to second additional contributions: $9,900.00 Additional maximum pensionable earnings: $81,200.00 Maximum basic exemption: $3,500.00 \\\ Enter the corresponding amounts from the monthly proration table above using the number of months from line A. Line B: Your maximum pensionable earnings for 2025 (maximum $71,300) ^ Line C: Your maximum amount subject to second additional contributions for 2025 (maximum $9,900) ^ Line D: Your additional maximum pensionable earnings for 2025 (maximum $81,200) ^ Line E: Your maximum basic exemption for 2025 (maximum $3,500) ^ 5005-S8 (Page 3 of 10) Part 2 - Contributions on employment income Line 1 and line 50329: Total QPP pensionable earnings from box 26 of all of your T4 slips (if box 26 is blank, enter the amount from box 14) (maximum $81,200 per slip) ^ Line 2: Enter whichever is less: amount from line D of Part 1 or line 1. ^ Line 3: Amount from line B of Part 1 ^ Earnings subject to second additional contributions: Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Line 2 minus line 4 (if negative, enter "0") = ^ Line 6: Amount from line E of Part 1 ^ Earnings subject to base and first additional contributions: Line 7: Line 5 minus line 6 (if negative, enter "0") (maximum $67,800) = ^ Line 8 et line 50330: Total actual base and first additional contributions on QPP pensionable earnings from box 17 of all of your T4 slips ^ Actual base contributions on QPP pensionable earnings: Line 9: amount from line 8 ^ multiplied by 84.375% = ^ Actual first additional contributions on QPP pensionable earnings: Line 10: Line 8 minus line 9 = ^ Required base contributions on QPP pensionable earnings: Line 11: amount from line 7 ^ multiplied by 5.4% (maximum $3,661.20) = ^ Required first additional contributions on QPP pensionable earnings: Line 12: amount from line 7 ^ multiplied by 1% (maximum $678.00) = ^ Required base and first additional contributions on pensionable earnings: Line 13: Line 11 plus line 12 = ^ Line 14: Amount from line 9 ^ Line 15: Amount from line 11 ^ Line 16: Line 14 minus line 15 (if negative, show in brackets) = ^ Line 17: Amount from line 10 ^ Line 18: Amount from line 12 ^ Line 19: Line 17 minus line 18 (if negative, show in brackets) = ^ Line 20: Line 16 plus line 19 (if negative, show in brackets) = ^ Line 21 and line 50331: Total actual second additional contributions on QPP pensionable earnings from box 17A of all of your T4 slips ^ Required second additional contributions on QPP pensionable earnings: Line 22: Amount from line 4 ^ multiplied by 4% (maximum $396.00) = ^ Line 23: Line 21 minus line 22 (if negative, show in brackets) = ^ Line 24: Line 20 plus line 23 (if negative, show in brackets) = ^ 5005-S8 (Page 4 of 10) Part 2 - Contributions on employment income (continued) If you are self-employed or want to make optional QPP contributions on other earnings, continue at Part 4. If, after completing Part 4, you calculate that the amounts on lines 29 and 41 of Part 4 are "0", follow the instructions below. Tax credit and deduction for QPP contributions through employment income If your earnings subject to contributions are from employment income only and line 24 is: - positive, complete Part 2a below and see line 452 of the Revenu Québec Guide to the Income Tax Return - "0", complete Part 2b below - negative, you may be able to make optional QPP contributions (see line 445 of the Revenu Québec Guide to the Income Tax Return). If you choose to make optional contributions, continue at Part 4. If not, complete Part 2b below Part 2a - Amount from line 24 is positive Base QPP contributions through employment income: Line 25: Enter the amount from line 15. Enter this amount (in dollars and cents) on line 30800 of your return. ^ Line 26: Amount from line 18 ^ Line 27: Amount from line 22 (if any) ^ Deduction for QPP enhanced contributions on employment income: Line 28: Line 26 plus line 27. Enter this amount (in dollars and cents) on line 22215 of your return. = ^ Part 2b - Amount from line 24 is "0" or negative Line 29: If line 16 is positive or "0", enter the amount from line 15 at line 29 and line 35, and continue at line 36. If not, enter the amount from line 14 and continue at line 30. ^ If line 16 is negative: Line 30: Enter the amount from line 16 as a positive amount. ^ If line 16 is negative and line 19 is positive, enter whichever is less: Line 31: amount from line 19 or line 30. If not, enter "0". ^ Line 32: Line 30 minus line 31 = ^ Line 33: Line 29 plus line 31 =^ Line 34: If line 23 and line 32 are both positive, enter whichever is less. If not, enter "0". ^ Base QPP contributions through employment income: Line 35: Line 33 plus line 34 Enter the amount (in dollars and cents) on line 30800 of your return. = ^ 5005-S8 (Page 5 of 10) Part 2 - Contributions on employment income (continued) Line 36: If line 19 is positive or "0", enter the amount from line 18 at line 36 and line 42, and continue at line 43. If not, enter the amount from line 17 and continue at line 37. ^ If line 19 is negative: Line 37: Enter the amount from line 19 as a positive amount. ^ If line 16 is positive, enter whichever is less: Line 38: amount from line 16 or line 37. If not, enter "0". ^ Line 39: Line 37 minus line 38 = ^ Line 40: Line 36 plus line 38 = ^ Line 41: If line 23 and line 39 are both positive, enter whichever is less: amount from line 39 or the result of line 23 minus line 34. If not, enter "0". ^ Line 42: Line 40 plus line 41 = ^ Line 43: If line 23 is positive or "0", enter the amount from line 22 at line 43 and line 46, and continue at line 47. If not, enter the amount from line 21 and continue at line 44. ^ If line 23 is negative: Line 44: Enter the amount from line 23 as a positive amount. ^ If line 20 is positive, enter whichever is less: Line 45: amount from line 20 or line 44. If not, enter "0". ^ Line 46: Line 43 plus line 45 = ^ Deduction for QPP enhanced contributions on employment income: Line 47: Line 42 plus line 46 Enter this amount (in dollars and cents) on line 22215 of your return. = ^ Part 3 - Contributions on self-employment income and other earnings only (no employment income) Net business income: Line 1 and line 50371: amount from line 30 of Schedule U of your Revenu Québec Income Tax Return (if negative, enter "0") ^ Income you want to make optional contributions on: Line 2 and line 50373: amount from line 32 of Schedule U of your Revenu Québec Income Tax Return ^ Line 3: QPP pensionable earnings: line 1 plus line 2 (if negative, enter "0") = ^ Line 4: Enter whichever is less: amount from line D of Part 1 or line 3. ^ Line 5: Amount from line B of Part 1 ^ Earnings subject to second additional contributions: Line 6: Line 4 minus line 5 (if negative, enter "0") = ^ Line 7: Line 4 minus line 6 (if negative, enter "0") = ^ Line 8: Amount from line E of Part 1 ^ Earnings subject to base and first additional contributions: Line 9: Line 7 minus line 8 (if negative, enter "0") (maximum $67,800) = ^ 5005-S8 (Page 6 of 10) Part 3 - Contributions on self-employment income and other earnings only (no employment income) (continued) Tax credit and deduction for QPP contributions on self-employment income and other earnings Required base contributions on QPP pensionable earnings: Line 10: amount from line 9 ^ multiplied by 10.8% (maximum $7,322.40) = ^ Required first additional contributions on QPP pensionable earnings: Line 11: amount from line 9 ^ multiplied by 2% (maximum $1,356.00) = ^ Required second additional contributions on QPP pensionable earnings: Line 12: amount from line 6 ^ multiplied by 8% (maximum $792.00) = ^ Line 13: Line 11 plus line 12 = ^ Base QPP contributions on self-employment income and other earnings: Enter the result of the following calculation (in dollars and cents) on line 31000 of your return: Line 14: amount from line 10 ^ multiplied by 50% = ^ Deduction for QPP contributions on self-employment income and other earnings: Line 15: Line 13 plus line 14 Enter this amount (in dollars and cents) on line 22200 of your return. = ^ Part 4 - Contributions on self-employment income and other earnings when you also have employment income Net business income: Line 1 and line 50371: amount from line 30 of Schedule U of your Revenu Québec Income Tax Return (if negative, enter "0") ^ Income you want to make optional contributions on: Line 2 and line 50373: amount from line 32 of Schedule U of your Revenu Québec Income Tax Return ^ Line 3: Line 1 plus line 2 = ^ Line 4: Total actual base and first additional contributions from line 8 of Part 2 ^ Line 5: Enter the amount from line 20 of Part 2 if positive. If not, enter "0". ^ Line 6: Line 4 minus line 5 = ^ If the amount from line 20 of Part 2 is negative and line 23 of Part 2 is positive, complete lines 7 and 8. If not, enter "0" on line 8 and continue at line 9. Line 7: Enter the amount from line 20 of Part 2 as a positive amount. ^ Line 8: Enter whichever is less: amount from line 23 of Part 2 or line 7. ^ Line 9: Line 6 plus line 8 = ^ 5005-S8 (Page 7 of 10) Part 4 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 10: Total actual second additional contributions from line 21 of Part 2 ^ Line 11: Enter the amount from line 23 of Part 2 if positive. If not, enter "0". ^ Line 12: Line 10 minus line 11 = ^ If the amount from line 20 of Part 2 is positive and line 23 of Part 2 is negative, complete lines 13 and 14. If not, enter "0" on line 14 and continue at line 15. Line 13: Enter the amount from line 23 of Part 2 as a positive amount. ^ Line 14: Enter whichever is less: amount from line 20 of Part 2 or line 13. ^ Line 15: Line 12 plus line 14 = ^ Line 16: Amount from line B of Part 1 = ^ Line 17: Amount from line E of Part 1 ^ Line 18: Line 16 minus line 17 (if negative, enter "0") (maximum $67,800) = ^ Line 19: Amount from line 9 ^ multiplied by 15.625 = ^ Line 20: Line 18 minus line 19 (if negative, enter "0") = ^ Line 21: Enter whichever is less: amount from line 3 or line 20. ^ If the amount from line 1 of Part 2 is less than line 17, complete lines 22 to 28. If not, enter "0" on line 28 and continue at line 29. Line 22: Amount from line 17 ^ Line 23: Amount from line 1 of Part 2 ^ Line 24: Line 22 minus line 23 (if negative, enter "0" on lines 24 and 28, and continue at line 29) = ^ Line 25: Amount from line 3 ^ Line 26: Amount from line 18 ^ Line 27: Line 25 minus line 26 (if negative, enter "0") = ^ Line 28: Line 24 minus line 27 (if negative, enter "0") = ^ Self-employment income and other earnings subject to base and first additional contributions: Line 29: Line 21 minus line 28 (if negative, enter "0") = ^ Line 30: Amount from line 3 ^ Line 31: Amount from line 2 of Part 2 ^ Line 32: Line 30 plus line 31 = ^ If the amount from line 32 is more than line 16, complete lines 33 to 41. If not, enter "0" on line 41 and continue at line 42. Line 33: Amount from line C of Part 1 Line 34: Amount from line 15 ^ divided by 4% = ^ Line 35: Line 33 minus line 34 = ^ Line 36: Amount from line 3 ^ Line 37: Amount from line 24 (if any) ^ Line 38: Line 36 minus line 37 = ^ Line 39: Amount from line 29 ^ Line 40: Line 38 minus line 39 = ^ 5005-S8 (Page 8 of 10) Part 4 - Contributions on self-employment income and other earnings when you also have employment income (continued) Self-employment income and other earnings subject to second additional contributions: Line 41: Enter whichever is less: amount from line 35 or line 40. ^ Note: If lines 29 and 41 are both "0", return to Part 2 (page 4) and follow the instructions to calculate your claim for the tax credit and deduction for the contributions on your employment income. Tax credit and deduction for QPP contributions through employment income, self-employment income, and other earnings Required base contributions on QPP pensionable earnings: Line 42: amount from line 29 ^ multiplied by 10.8% (maximum $7,322.40) = ^ Required first additional contributions on QPP pensionable earnings: Line 43: amount from line 29 ^ multiplied by 2% (maximum $1,356.00) = ^ Required second additional contributions on QPP pensionable earnings: Line 44: amount from line 41 ^ multiplied by 8% (maximum $792.00) = ^ Line 45: Line 43 plus line 44 = ^ Line 46: Line 42 plus line 45 = ^ Line 47: Amount from line 24 of Part 2 (if positive) ^ multiplied by 2 = ^ Line 48: Line 46 minus line 47 (if negative, show in brackets) (Note 1) Note 1 If the amount from line 48 is negative, see line 452 of the Revenu Québec Guide to the Income Tax Return. Line 49: If line 16 of Part 2 is positive or "0", enter the amount from line 11 of Part 2 at line 49 and line 55, and continue at line 56. If not, enter the amount from line 9 of Part 2 and continue at line 50. ^ If line 16 of Part 2 is negative: Line 50: Enter the amount from line 16 of Part 2 as a positive amount. ^ Line 51: If line 16 of Part 2 is negative and line 19 of Part 2 is positive, enter whichever is less: amount from line 19 of Part 2 or line 50. If not, enter "0". ^ Line 52: Line 50 minus line 51 = ^ Line 53: Line 49 plus line 51 = ^ Line 54: If line 23 of Part 2 and line 52 are both positive, enter whichever is less. If not, enter "0". ^ Base QPP contributions through employment income: Line 55: Line 53 plus line 54 Enter the amount (in dollars and cents) on line 30800 of your return. = ^ 5005-S8 (Page 9 of 10) Part 4 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 56: If line 19 of Part 2 is positive or "0", enter the amount from line 12 of Part 2 at line 56 and line 62, and continue at line 63. If not, enter the amount from line 10 of Part 2 and continue at line 57. ^ If line 19 of Part 2 is negative: Line 57: Enter the amount from line 19 of Part 2 as a positive amount. ^ If line 16 of Part 2 is positive, enter whichever is less: Line 58: amount from line 16 of Part 2 or line 57. If not, enter "0". ^ Line 59: Line 57 minus line 58 = ^ Line 60: Line 56 plus line 58 = ^ Line 61: If line 23 of Part 2 and line 59 are both positive, enter whichever is less: amount from line 59 or the result of line 23 of Part 2 minus line 54. If not, enter "0". ^ Line 62: Line 60 plus line 61 = ^ Line 63: If line 23 of Part 2 is positive or "0", enter the amount from line 22 of Part 2 on line 63 and line 66, and continue at line 67. If not, enter the amount from line 21 of Part 2 and continue at line 64. ^ If line 23 of Part 2 is negative: Line 64: Enter the amount from line 23 of Part 2 as a positive amount. ^ If line 20 of Part 2 is positive, enter whichever is less: Line 65: amount from line 20 of Part 2 or line 64. If not, enter "0". ^ Line 66: Line 63 plus line 65 = ^ Deduction for QPP enhanced contributions on employment income: Line 67: Line 62 plus line 66 Enter this amount (in dollars and cents) on line 22215 of your return. = ^ Base QPP contributions through self-employment income and other earnings: Enter the result of the following calculation (in dollars and cents) on line 31000 of your return. Line 68: amount from line 42 ^ multiplied by 50% = ^ Line 69: Amount from line 43 ^ multiplied by 50% = ^ Line 70: Line 68 plus line 69 = ^ Line 71: Enter the amount from line 24 of Part 2 if positive. If not, enter "0". ^ Line 72: Line 70 minus line 71 (if negative, show in brackets) = ^ Enter whichever is less: Line 73: amount from line 70 or line 71. Line A ^ multiplied by 84.3750% = ^ Line 74: Amount from line 73 ^ Line 75: Amount A minus line 74 ^ 5005-S8 (Page 10 of 10) Part 4 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 76: Amount from line 68 ^ Line 77: Amount from line 73 ^ Line 78: Line 76 minus line 77 = ^ Line 79: Amount from line 69 ^ Line 80: Amount from line 75 ^ Line 81: Line 79 minus line 80 = ^ Line 82: Amount from line 44 ^ multiplied by 50% = ^ Line 83: Amount from line 82 ^ Line 84: If line 72 is negative, enter it as a positive amount. If line 72 is positive or "0", enter the amount from line 83 on line 85 and continue at line 86. ^ Line 85: Line 83 minus line 84 (if negative, enter "0") = ^ Deduction for QPP enhanced contributions on self-employment income and other earnings: Line 86: Add lines 78, 79, 81, 82, and 85. Enter this amount (in dollar and cents) on line 22200 of your return. = ^ See the privacy notice on your return.