Line 30800 – CPP or QPP contributions through employment income

Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.

Your CPP or QPP contributions consist of:

• a base amount
• a first additional amount, depending on your year's maximum pensionable earnings (YMPE)
• NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more than the year's additional maximum pensionable earnings (YAMPE)

These contributions are shown in boxes 16, 16A, 17, and 17A of your T4 slips.

For 2024, the YMPE is $68,500 and the YAMPE is $73,200.

CPP working beneficiaries

You must make CPP or QPP contributions if you are:

• 60 to 70 years of age
• employed or self-employed
• receiving a CPP or QPP retirement pension

However, if  you are at least 65 years of age but under 70 years of age, you can elect to stop contributing to the CPP or revoke a prior year election. For more information, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries or see Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election.

Making additional CPP contributions

You may not have contributed to the CPP on certain employment income that you earned or you may have contributed less than the required amount. This can happen if you:

• had more than one employer in 2024
• had income, such as tips, that your employer did not have to withhold contributions from
• were in a type of employment not covered under CPP rules, such as casual employment
• are registered or entitled to be registered under the Indian Act and have tax-exempt employment or self-employment income with no amount showning in boxes 16 or 16A of your T4 slips (see line 22200)

Generally, if the total of your CPP and QPP contributions through employment shown in:

• boxes 16 and 17 of your T4 slips is less than $3,867.50, you can contribute 11.9% of any part of the income that you have not already made contributions on
• boxes 16A and 17A of your T4 slips is less than $188.00, you can contribute 4-8% of any part of the income that you have not already made contributions on

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the types of eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2024, complete Form CPT20 and Schedule 8 or Form RC381, whichever applies.

How to calculate your claim

Residents of a province or territory other than Quebec on December 31, 2024

If you contributed to:

• CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment
• QPP (or the QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments (attach your RL-1 slip to your paper return)

You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428.

Residents of Quebec on December 31, 2024

If you contributed to:

• QPP only, complete Schedule 8, Quebec Pension Plan Contributions
• CPP (or the CPP and QPP), complete Form RC381 (attach your RL-1 slip to your paper return)

Tax-exempt employment income

If you are registered or entitled to be registered under the Indian Act and your income is not taxable but box 16/16A of your T4 slip shows CPP contributions or box 17/17A shows QPP contributions, complete Schedule 8 or Form RC381, whichever applies, to calculate the amount to enter on line 30800 of your return.

Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or send Form CPT20 to the CRA separately on or before June 15, 2025.

Overpayment

Residents of a province or territory other than Quebec on December 31, 2024

If you contributed to the CPP only:

• Do not claim more than $3,217.50 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $838.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, if applicable, based on your pensionable earnings for the year
• Claim any overpayment on line 44800 of your return which you calculated on Schedule 8.

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381, to calculate your maximum claim for lines 30800 and 22215, and if applicable, any overpayment at line 44800.

Residents of Quebec on December 31, 2024

If you contributed to the QPP only:

• Do not claim more than $3,510.00 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $838.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, if applicable, based on your pensionable earnings for the year.
• Any overpayment will be claimed on your Revenu Québec Income Tax Return

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381, to calculate your maximum claim for lines 30800 and 22215, and if applicable, any overpayment will be claimed on your Revenu Québec Income Tax Return.

For more information, see line 452 of the Revenu Québec Guide to the Income Tax Return.

If your CPP or QPP contributions were prorated

Even if you contributed less than the maximum amounts noted above, you may have an overpayment if your claim was prorated in 2024 for any of the following reasons:

• You were a CPP participant who turned 18 or 70 years of age or you received a CPP disability pension
• You were a QPP participant who turned 18 years of age or you received a QPP disability pension
• You were a CPP working beneficiary who elected to stop paying CPP contributions or revoked an election made in a previous year
• You are filing a return for a person who died in 2024

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of your CPP over-contributions no later than four years from the end of the year the overpayment occurred in. For more information, see line 44800.

Completing your tax return

Enter the result, in dollars and cents, from Schedule 8 or Form RC381, whichever applies, on line 30800 of your return.

Forms and publications

• Income Tax Package
• Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
• Schedule 8, Quebec Pension Plan Contributions (for QC only)
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election
• Form CPT124, Application To Cover The Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act
• Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements
• Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

Related topics

• CPP contribution rates, maximums and exemptions
• Taxes and benefits for Indigenous peoples
• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
• Line 31000 – CPP or QPP contributions on self-employment income and other earnings
• Line 44800 – CPP or QPP overpayment

Government partners

• Employment and Social Development Canada
• Service Canada
• Revenu Québec