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 QPP amounts on your Quebec pay stubs. QPP rate is set by Retraite Québec and is higher than CPP — see Revenu Québec for the current year's rate and maximum.
What Box 17 means
Box 17 appears on T4 slips issued in Quebec in place of Box 16. QPP operates like CPP but with slightly higher rates (base + enhancement) and the same YMPE ceiling as CPP.
The QPP base rate plus the first-additional enhancement applies to pensionable earnings between the $3,500 basic exemption and the YMPE. Retraite Québec publishes the annual rate and maximum contribution; as of 2024 onward QPP also has a second-tier QPP2 component mirroring CPP2.
Tax return implications
- Same treatment as CPP — base portion credited at Line 30800, enhancement portion deducted at Line 22215.
- Quebec residents also file a separate provincial TP-1 return where QPP is reported again.
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).