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R-17.0.1, r. 3 - Regulation respecting voluntary retirement savings plans
Section 22
Disposition versions
22. For the purposes of section 55 of the Act, the default contribution rate is set at:
(1) 2% of gross salary, from 1 July 2014 to 31 December 2017;
(2) 3% of gross salary, from 1 January 2018 to 31 December 2018;
(3) 4% of gross salary, as of 1 January 2019.
“Gross salary” means any type of remuneration from the employer that is part of the base wages, within the meaning of section 1159.1 of the Taxation Act (chapter I-3), excluding bonuses and remuneration for work carried out in addition to the usual work hours.
