R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

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4. When an employee is engaged in non-continuous employment, the exemption per pay period is:
(a)  for each hour paid, the quotient obtained by dividing the basic exemption for the year by 2,000, if he is paid on an hourly basis;
(b)  for each day paid, the quotient obtained by dividing the basic exemption for the year by 240, in all other cases.
R.R.Q., 1981, c. R-9, r. 2, s. 4.