39. The Gouvernement du Québec shall pay a contributory amount equal to the difference between the cost of the plan and the employee contributions, plus the compensatory lump-sum payment provided for in the reciprocal transfer agreement. For the years preceding the first actuarial valuation, the contributory amount paid by the Gouvernement du Québec shall equal the employee contributions.
Notwithstanding the foregoing, where the employer in an employer required under the provincial Act to pay its contributory amount to Retraite Québec, it shall pay the contributory amount referred to in the first paragraph to Retraite Québec when remitting its employee contributions.
Québec is also responsible for paying the benefits provided for in this new pension plan.