R-9 - Act respecting the Québec Pension Plan

Section 98.2 Disposition versions

2024-01-01

98.2. The second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:

(a)  the amount by which the total of the amounts referred to in subparagraph a of the first paragraph of section 98 exceeds his maximum pensionable earnings for the year;

(b)  the aggregate of the three following amounts:

(1)  the total of his salary and wages determined under section 98.2.1 on the basis of the second additional contributions made and the amount obtained by dividing his second additional contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the second additional contribution rate for the year,

(2)  the total, determined in prescribed manner, of his salary and wages determined under section 98.2.2 on the basis of the second additional contributions made under a similar plan and the amount obtained by dividing his second additional contribution under such a plan in respect of his self-employed earnings by the second additional contribution rate for the year for a self-employed worker determined under such a plan, and

(3)  the amount obtained by dividing double the second additional contributions that are unused for the purpose of computing the salaries and wages referred to in subparagraphs 1 and 2 by the second additional contribution rate for the year determined under section 44.3 or the second additional contribution rate for the year for a self-employed worker determined under a similar plan, according to the plan under which the worker is required to make a contribution; and

(c)  the amount by which his additional maximum pensionable earnings for the year exceed his maximum pensionable earnings for the year.

2018, c. 2, s. 46; 2022, c. 3, s. 71.

2018-02-22

98.2. The second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:

(a)  the amount by which the total of the amounts referred to in subparagraph a of the first paragraph of section 98 exceeds his maximum pensionable earnings for the year;

(b)  the aggregate of the two following amounts:

(1)  the total of his salary and wages on which a second additional contribution has been made and the amount obtained by dividing his second additional contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the second additional contribution rate for the year, and

(2)  the total, determined in prescribed manner, of his salary and wages on which a second additional contribution has been made under a similar plan and the amount obtained by dividing his second additional contribution under such plan in respect of his self-employed earnings by the second additional contribution rate for the year for a self-employed worker determined under such plan; and

(c)  the amount by which his additional maximum pensionable earnings for the year exceed his maximum pensionable earnings for the year.

2018, c. 2, s. 46.