RC381(Page 1-3) - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Inter-Provincial Calculation for CPP and QPP
Contributions and Overpayments

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.

The contributions consist of a base amount and an enhanced amount. Your employer will have already deducted the
contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any)
on this schedule including the base and enhanced amounts.

The CPP and the QPP have different base contribution rates. The Canada Revenue Agency (CRA) must be able to calculate
your CPP and QPP contributions separately using the applicable rate(s).

The CRA will use the information from this form to calculate the portion of the yearly basic exemption and the maximum
contributory earnings to be applied to the CPP and QPP.

For more information about lines 22200, 22215, 30800 and 31000, go to canada.ca/fed-tax-information.

Find out if this form is for you

Complete this form if one of the following conditions applies to you:

•

You earned employment income in the province of Quebec in 2023 and you were a resident of a province or territory
other than Quebec on December 31, 2023

•

You earned employment income in a province or territory other than Quebec in 2023 and you were a resident of Quebec
on December 31, 2023

Otherwise, complete Schedule 8, Canada Pension Plan Contributions and Overpayment (5000-S8) or
Schedule 8, Quebec Pension Plan Contributions (5005-S8), whichever applies.

Attach a copy of this form to your paper return.

Parts you need to complete

Part 1 –

Complete this part (on page 2) if you are a resident of a province or territory other than Quebec electing to stop
contributing to the CPP or you are revoking a prior election.

Part 2 –

Complete this part (on page 3) to determine the number of months for the CPP and QPP contributions calculation.

Part 3 –

Complete this part (starting on page 4) to calculate your CPP and QPP contributions on your employment income.

Part 4 –

Complete this part (starting on page 6) if you are a resident of a province or territory other than Quebec reporting
employment income and self-employment income or other earnings you are electing to pay CPP contributions on.
(You must first complete Part 3.)

Part 5 –

Complete this part (starting on page 10) if you are a resident of Quebec reporting employment income and
self-employment income or other earnings that you want to make optional QPP contributions on.
(You must first complete Part 3.)

RC381 E (23)

(Ce formulaire est disponible en français.)

Page 1 of 12

Protected B when completed

Part 1 – Election to stop contributing to the CPP or revocation of a prior election

(for residents of a province or territory other than Quebec on December 31, 2023)

You were considered a CPP working beneficiary and were required to make CPP contributions in 2023 if you met all of
the following conditions:

•

You were 60 to 70 years of age

•

You received a CPP or QPP retirement pension

•

You had employment income or self-employment income or both

However, if you were at least 65 years of age, but under 70 years of age, you can elect to stop paying CPP contributions.

Employment income only

If you had employment income for 2023 and elected in 2023 to stop paying CPP contributions or revoked in 2023
an election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop
Contributing to the Canada Pension Plan or Revocation of a Prior Election, to the CRA and your employer(s).

Employment and self-employment income

If you had both employment income and self-employment income in 2023 and you wanted to elect to stop paying CPP
contributions in 2023 or revoke, in 2023, an election made in a previous year, you should have completed Form CPT30
in 2023. An election made using Form CPT30 applies to all income from pensionable earnings, including self-employment
earnings, as of the first day of the month after the date you gave this form to your employer.

If you completed and sent Form CPT30 when you became employed in 2023, but your intent was to elect in 2023 to stop
paying CPP contributions or revoke an election made in a previous year on your self-employment income before you
became employed, enter the month you want to stop contributing on line 50372.

If you want to revoke in 2023 an election made in a previous year, enter the month you want to resume contributing on
line 50374.

If you did not complete and send Form CPT30 for 2023 when you became employed, you cannot elect to stop paying
CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2023 on this form.

Election or revocation

If you had self-employment income in 2023, an election or a revocation that begins in 2023 must be made on or before
June 15, 2025, to be valid.

I elect to stop contributing to the CPP on my self-employment earnings on the first day of

Month

the month entered on line 50372.

50372

I want to revoke an election made in a previous year to stop contributing to the CPP
on my self-employment earnings and resume contributing on the first day of the month entered

Month

on line 50374.

50374

Use the number of months from lines A and B of Part 2 to determine your prorated maximum CPP/QPP pensionable earnings
and maximum basic CPP/QPP exemption on the table below.

Monthly proration table for 2023

Number
of months

Maximum CPP/QPP
pensionable earnings

Maximum basic
CPP/QPP exemption ⁽¹⁾

Number
of months

Maximum CPP/QPP
pensionable earnings

Maximum basic
CPP/QPP exemption ⁽¹⁾

$5,550.00

$291.67

$38,850.00

$2,041.67

$11,100.00

$583.33

$44,400.00

$2,333.33

$16,650.00

$875.00

$49,950.00

$2,625.00

$22,200.00

$1,166.67

$55,500.00

$2,916.67

$27,750.00

$1,458.33

$61,050.00

$3,208.33

$33,300.00

$1,750.00

$66,600.00

$3,500.00

(1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.

RC381 E (23)

Page 2 of 12

Protected B when completed

Part 2 – Determine the number of months for the CPP and QPP contributions calculation

Calculate your contributions by determining the number of months that the rules for CPP and QPP applied to you in 2023.

Enter "12" on lines A and B unless any of the following conditions apply:

Line A – CPP

You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A

You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped receiving
a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line A

You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying
CPP contributions in 2023. Enter the number of months in the year, up to and including the month you made the election,
on line A. If you had self-employment income in 2023 and entered a month on line 50372 of Part 1, enter on line A
the number of months in the year prior to the month that you entered on line 50372

You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and elected to stop paying
CPP contributions in a previous year and you have not revoked that election. Enter "0" on line A

You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and elected to stop paying CPP
contributions in a previous year and you revoked that election in 2023. Enter the number of months in the year after the
month you revoked the election on line A. If you had self-employment income in 2023 and entered a month on line 50374
of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374

You turned 70 years of age in 2023 and did not elect to stop paying CPP contributions. Enter the number of months in
the year, up to and including the month you turned 70 years of age, on line A

You were 70 years of age or older for all of 2023. Enter "0" on line A

The individual died in 2023. 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.

Enter the number of months that CPP applied in 2023. ⁽²⁾

(maximum 12)

Line B – QPP

You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line B

You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line B. If you started or stopped receiving
a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line B

The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died,
on line B

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 B.

Enter the number of months that QPP applied in 2023. ⁽²⁾

(maximum 12)

(2) The number of months you enter on line A and line B will be the same unless any of the following apply:

•

You elected to stop paying CPP contributions

•

You revoked such an election in the year

•

You are 70 years old or older

The number you enter on line A cannot be more than the number you enter on line B.

RC381 E (23)

Page 3 of 12