R-9 - Act respecting the Québec Pension Plan

Section 98.1.2 Disposition versions

2024-01-01

98.1.2. The contributor’s salary and wages determined on the basis of the base contributions and the first additional contributions made under a similar plan are the least of

(a)  the amount by which the aggregate of all amounts each of which is the contributor’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of his personal exemption for the year under that plan;

(b)  the proportional share of the contributor’s maximum contributory earnings for the year under the similar plan; and

(c)  the amount obtained by dividing, by, as the case may be, the base contribution rate or the first additional contribution rate for employees for the year under the similar plan, the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:

(1)  the aggregate of the deductions at source made from the contributor’s salary and wages for the year on account of the base contribution or the first additional contribution, as the case may be, under this Act or a similar plan and any amount an employer has not deducted at source from his salary and wages for the year on account of the base contribution or the first additional contribution, as the case may be, as the employer should have done under this Act or a similar plan, provided that the worker has given notice of that fact to the Minister on or before 30 April of the following year,

(2)  the amount by which the aggregate of the deductions at source made from the contributor’s salary and wages for the year under this Act or a similar plan on account of the base contribution or the first additional contribution, as the case may be, exceeds the aggregate of the amounts determined under subparagraphs a and b or c and d of the first paragraph of section 51, as the case may be.

2022, c. 3, s. 70.