R-9 - Act respecting the Québec Pension Plan

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55.2. Where an employee makes the election referred to in section 55 for a particular year subsequent to the year 2023, the employee must make a second additional contribution for the particular year, computed under section 53.2, on the amount by which the lesser of the employee’s additional maximum pensionable earnings for the particular year and the employee’s pensionable salary and wages for the particular year to which the prescribed amount for that year is added, where applicable, exceeds the aggregate of the following amounts:
(a)  the total of the employee’s salary and wages on which a first additional contribution and, if applicable, a second additional contribution have been made for the particular year and the amount of the employee’s salary and wages on which a first additional contribution and, if applicable, a second additional contribution have been made for the particular year under a similar plan;
(b)  the lesser of
i.  the total of the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a basic exemption for the particular year and the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a similar exemption for the particular year under a similar plan, and
ii.  the employee’s personal exemption for the particular year; and
(c)  the amount computed in accordance with section 55.1.
The amount on which a second additional contribution is made under this section is deemed to be pensionable self-employed earnings.
2018, c. 2, s. 26.