49. Subject to the second paragraph, the contributions contemplated in sections 46 and 48 shall be paid by the employer, during each month included in any fiscal year, at the rate of 1/12 of their annual amount.
Where the annual amount of a contribution is not known at the beginning of any fiscal year, this amount shall be paid as soon as it is known:
(a) by means of an amount, paid without delay, representing the number of twelfths of the annual amount corresponding to the number of months in whole or in part elapsed since the beginning of the fiscal year; and
(b) at the rate of 1/12 of the annual amount, paid during each remaining month in the fiscal year.
The first 2 paragraphs apply, mutatis mutandis to any fiscal year that is less than 12 months or more than 12 months.
R.R.Q., 1981, c. R-17, r. 1, s. 49.