Line 30800 – Base CPP or QPP contributions through employment income

For 2023, the maximum CPP or QPP contribution amount that you can enter on line 30800 of your return is:

•  $3,123.45 if you were a resident of a province or territory other than Quebec on December 31, 2023, and only contributed to the CPP
•  $3,407.40 if you were a resident of Quebec on December 31, 2023, and only contributed to the QPP

Otherwise, you must complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your claim at line 30800 and your overpayment, if any.

Topics

• CPP working beneficiaries
• Making additional CPP contributions
• Overpayment
  
• Completing your tax return
  

CPP working beneficiaries

If you are 60 to 70 years of age, employed or self-employed, and receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP. 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, see Canada Pension Plan (CPP) contributions for CPP working beneficiaries.

Making additional CPP contributions

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

• You had more than one employer in 2023
• You had income, such as tips, that your employer did not have to withhold contributions from
• You were in a type of employment not covered under CPP rules, such as casual employment
  

Generally, if the total of your CPP,  QPP or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,754.45, you can contribute 11.9% of any part of the income that you have not already made contributions on.

The maximum pensionable earnings under the CPP for 2023 is $66,600.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2023, complete Form CPT20 and Schedule 8, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies.

If you were a resident of a province or territory other than Quebec on December 31, 2023 and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2023 and contributed only to the QPP, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim.

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, 2024.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax-exempt employment income, and there is no amount in box 16 or box 17 of your T4 slips, you may be able to contribute to the CPP on this income.

For more information, see Employer source deductions.

Overpayment

Residents of a province or territory other than Quebec on December 31, 2023

If you contributed to the CPP only:

• Do not claim more than $3,123.45 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions
• Claim any overpayment on line 44800 of your return

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any.

Residents of Quebec on December 31, 2023

If you contributed to the QPP only:

• Do not claim more than $3,407.40 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions
• Claim any overpayment on your Revenu Québec Income Tax Return

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any.

Even if you contributed less than the maximums noted above, you may have an overpayment if your claim was prorated in 2023 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 2023
  

If one of these situations applies to you, complete Schedule 8 or Form RC381, whichever applies.

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

Complete Schedule 8 or Form RC381, whichever applies, to find out how to claim your Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions, shown in boxes 16 and 17 of your T4 slips, on line 30800 and line 22215 of your return.

Residents of a province or territory other than Quebec on December 31, 2023

If you contributed to:

• CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment, to calculate your CPP contributions for 2023 
• QPP (or the QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate the amount to enter on line 30800 of your return and your overpayment for 2023, if any (attach Form RC381 and the RL-1 slip to your paper return)

Residents of Quebec on December 31, 2023

If you contributed to:

• QPP only, complete Schedule 8, Quebec Pension Plan Contributions, to calculate your QPP contributions for 2023
• QPP (or the CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your claim on line 30800 of your return and your overpayment for 2023, if any (attach Form RC381 and the 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.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and your income is not taxable but your T4 slip shows CPP contributions, you must report your contributions on line 30800 of your return. You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428.

If you lived in Quebec on December 31, 2023, you must claim this amount on your Revenu Quebec Income Tax 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 – Base 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