A-29.011 - Act respecting parental insurance

Section 59 Disposition versions

2006-06-08

59. An employer is required to pay to the Minister for a year, in respect of each employee, a premium equal to the product obtained by multiplying the premium rate referred to in subparagraph 2 of the first paragraph of section 6 by the lesser of

(1)  the aggregate of the amounts each of which is the eligible wages of the employee for the year in respect of the employment, in relation to an establishment of the employer in Québec; and

(2)  the maximum insurable earnings for the year.

However, for the purpose of computing, in accordance with the first paragraph, the premium of an employer in respect of an employee who, in relation to the employment, also reports for work at an establishment of the employer situated outside Québec or, if the employee is not required to report for work at an establishment of the employer, part of whose wages are paid from such an establishment situated outside Québec, the amount referred to in subparagraph 2 of the first paragraph is reduced, subject to the third paragraph, by the aggregate of the amounts each of which is the quotient obtained by dividing the amount paid by the employer for the year in respect of that employee, under a statute of another province establishing a plan similar to the plan established by this Act or under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), as a premium attributable to benefits similar to those provided for in this Act, by the rate referred to in subparagraph 2 of the first paragraph of section 6.

In addition, an amount paid by an employer in respect of an employee, under a statute of another province establishing a plan similar to the plan established by this Act or under the Employment Insurance Act, as a premium attributable to benefits similar to those provided for in this Act, is taken into account in computing the aggregate described in the second paragraph only if the Minister is authorized, in accordance with section 74, to make adjustment payments referred to in section 74.2 to the government of that other province or the Government of Canada.

2001, c. 9, s. 59; 2005, c. 13, s. 35; 2006, c. 7, s. 2.

2006-01-01

59. An employer is required to pay to the Minister for a year, in respect of each employee, a premium equal to the product obtained by multiplying the premium rate referred to in subparagraph 2 of the first paragraph of section 6 by the lesser of

(1)  the aggregate of the amounts each of which is the eligible wages of the employee for the year in respect of the employment, in relation to an establishment of the employer in Québec; and

(2)  the maximum insurable earnings for the year.

2001, c. 9, s. 59; 2005, c. 13, s. 35.