T4 Box 17 — Employee's QPP contributions
Quebec Pension Plan contributions — the QPP equivalent of CPP Box 16, shown on T4 slips for Quebec residents.
At a glance — Box 17
- Box name
- Employee's QPP contributions
- T1 line
- Line 30800 / Line 22215
- Check against
- Sum of the QPP amounts on your Quebec pay stubs, plus box 26 on the same slip. Retraite Québec and Revenu Québec publish the annual rate and maximum contribution.
What Box 17 means
Box 17 appears in place of box 16 when box 10 on your slip shows Quebec as the province of employment. It reports only your own share of Quebec Pension Plan contributions withheld during the year. The CRA tells employers not to report their matching employer share anywhere on the T4, so box 17 is roughly half of what actually reached Retraite Québec on your earnings.
QPP uses the same maximum pensionable earnings ceiling and the same $3,500 basic exemption as CPP (§ITA 20(1)(j), not indexed), but a higher contribution rate that Revenu Québec publishes each year. Contributions are calculated on the earnings shown in box 26 less the basic exemption, so at the same salary a Quebec worker contributes more than a worker in any other province.
Where an employer reports an amount in box 17 they must also report your pensionable earnings in box 26. For slips filed for the 2024 calendar year and later, second contributions on earnings between the first and second ceilings are reported separately in box 17A (QPP2), the Quebec counterpart of box 16A. They are never rolled into box 17.
On the federal return, Schedule 8 or Form RC381 splits box 17 into a base part credited at line 30800 and an enhanced part deducted at line 22215. The CRA splits it because a deduction is worth more than a credit at higher incomes, so the two halves of the contribution are not worth the same amount of tax relief.
Tax return implications
- Schedule 8, or Form RC381 if you contributed to both plans in the same year, splits box 17 between line 30800 (a non-refundable credit) and line 22215 (a deduction).
- Quebec residents also report QPP on the Quebec TP-1 return. Each government gives relief against its own tax, so this is not a double claim.
- If box 17 exceeds the year's maximum contribution because you had more than one employer, the excess is an overpayment and is refunded when you file.
- Box 17A (QPP2) is claimed only as a deduction at line 22215. There is no credit portion for second contributions.
- Contributions build the QPP retirement, disability and survivor benefits administered by Retraite Québec rather than CPP benefits, although the two plans coordinate so that periods under each are recognized.
Common pitfalls & things to check
- Box 16 and box 17 should never both carry an amount on the same slip. If you moved between Quebec and another province with the same employer during the year, the CRA requires two separate T4 slips: one showing the non-Quebec province with box 16, one showing Quebec with box 17.
- An amount in box 17 with a blank box 26 is an incomplete slip. Ask for an amended T4 rather than estimating your own pensionable earnings.
- Tax-exempt employment income paid to an employee who is registered or entitled to be registered under the Indian Act is not pensionable unless the employer elected to provide QPP coverage on that income. Box 17 can therefore be empty on a slip that still shows earnings.
- Do not combine box 17 and box 17A when you enter your slip. They are claimed on different lines and tax software will double-count if you add them together.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- YMPE / YAMPE (2025)
- $71,300 / $81,200
- First-ceiling YMPE $71,300 (CPP base + enhancement); second-ceiling YAMPE $81,200 (CPP2). Basic exemption $3,500 (§ITA 20(1)(j)).
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
FAQ
Why does my T4 show box 17 instead of box 16?
Because box 10 on the slip shows Quebec as your province of employment. Quebec runs its own plan, so QPP goes in box 17 and box 16 stays empty. The province you live in does not decide this; the province of employment does.
Why is my QPP higher than a coworker's CPP at the same salary?
QPP and CPP share the same earnings ceiling and the same $3,500 basic exemption, but Quebec sets a higher contribution rate. Revenu Québec publishes the rate and the maximum contribution each year.
Do I claim box 17 on both my federal and Quebec returns?
Yes. The amount goes on the federal T1 through Schedule 8 or Form RC381 at lines 30800 and 22215, and again on the Quebec TP-1. Each return gives relief against its own tax.
What is box 17A?
Second QPP contributions, or QPP2, reported separately for slips filed for the 2024 calendar year and later. They apply to earnings between the first and second ceilings and are deducted at line 22215.
Related T4 boxes
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Box 16A — Employee's second CPP contributions (CPP2)
CPP2 contributions on pensionable earnings between the YMPE and the YAMPE — introduced in 2024 for higher earners, at a flat rate specified in the CRA CPP enhancement schedule.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Box 18 — Employee's EI premiums
Employment Insurance premiums withheld from your pay — applied at the CEIC-set annual rate on insurable earnings up to the annual Maximum Insurable Earnings (MIE).
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).
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