R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

Full text
8. The amount deducted under section 6 for a pay period must not exceed the amount obtained by subtracting the total of the amounts deducted by the employer, as the employee’s base contribution and first additional contribution, from the employee’s remuneration since the beginning of the year, or that should have been deducted, under this Regulation and, where applicable, from the amount determined under the second paragraph, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of the first paragraph of section 44 of the Act by one of the following rates: 
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012;
(s)  5.1% for the year 2013;
(t)  5.175% for the year 2014;
(u)  5.25% for the year 2015;
(v)  5.325% for the year 2016;
(w)  5.4% for the years 2017 and 2018;
(x)  5.55% for the year 2019.
The amount to which the first paragraph refers is the amount obtained by multiplying the total of the amounts deducted by the employer, as the employee’s base contribution and first additional contribution, from the employee’s remuneration since the beginning of the year, or that should have been deducted, under a similar plan by the proportion that the rate set out in the first paragraph for the year is of the rate obtained by adding the rate of contribution for employees for the year under the similar plan and the first rate of additional contribution for employees for the year under that plan.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the amounts that the new employer is required to deduct, as the employee’s base contribution and first additional contribution, for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting the total of the amounts paid by the previous employer, as the employee’s base contribution and first additional contribution, for the year in respect of the employee under this Regulation and, where applicable, of the amount determined under the fourth paragraph, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of the first paragraph of section 44 of the Act by one of the following rates:
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012;
(c)  5.1% for the year 2013;
(d)  5.175% for the year 2014;
(e)  5.25% for the year 2015;
(f)  5.325% for the year 2016;
(g)  5.4% for the years 2017 and 2018;
(h)  5.55% for the year 2019.
The amount to which the third paragraph refers is the amount obtained by multiplying the total of the amounts paid by the previous employer, as the employee’s base contribution and first additional contribution, for the year in respect of the employee under a similar plan by the proportion that the rate set out in the third paragraph for the year is of the rate obtained by adding the rate of contribution for employees for the year under the similar plan and the first rate of additional contribution for employees for the year under that plan.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2; O.C. 701-2013, s. 2; O.C. 66-2016, s. 2; 321-2017O.C. 321-2017, s. 3;1182-2017O.C. 1182-2017, s. 2; 204-2020O.C. 204-2020, s. 3.
8. The contribution deducted under section 6 for a pay period shall not exceed the amount obtained by subtracting total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted, under this Regulation and, where applicable, from the amount determined under the second paragraph, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates: 
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012;
(s)  5.1% for the year 2013;
(t)  5.175% for the year 2014;
(u)  5.25% for the year 2015;
(v)  5.325% for the year 2016;
(w)  5.4% for the year 2017.
The amount to which the first paragraph refers is the amount obtained by multiplying total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted, under a similar plan by the proportion that the rate set out in the first paragraph for the year is of the rate of contribution for employees for the year under the similar plan.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the contributions that the new employer is required to deduct for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting total contributions that the preceding employer paid for the year in respect of the employee under this Regulation and, where applicable, of the amount determined under the fourth paragraph, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates: 
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012;
(c)  5.1% for the year 2013;
(d)  5.175% for the year 2014;
(e)  5.25% for the year 2015;
(f)  5.325% for the year 2016;
(g)  5.4% for the year 2017.
The amount to which the third paragraph refers is the amount obtained by multiplying total contributions that the preceding employer paid for the year in respect of the employee under a similar plan by the proportion that the rate set out in the third paragraph for the year is of the rate of contribution for employees for the year under the similar plan.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2; O.C. 701-2013, s. 2; O.C. 66-2016, s. 2; 321-2017O.C. 321-2017, s. 3;1182-2017O.C. 1182-2017, s. 2.
8. The contribution deducted under section 6 for a pay period shall not exceed the amount obtained by subtracting total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted, under this Regulation and, where applicable, from the amount determined under the second paragraph, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates: 
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012;
(s)  5.1% for the year 2013;
(t)  5.175% for the year 2014;
(u)  5.25% for the year 2015;
(v)  5.325% for the year 2016.
The amount to which the first paragraph refers is the amount obtained by multiplying total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted, under a similar plan by the proportion that the rate set out in the first paragraph for the year is of the rate of contribution for employees for the year under the similar plan.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the contributions that the new employer is required to deduct for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting total contributions that the preceding employer paid for the year in respect of the employee under this Regulation and, where applicable, of the amount determined under the fourth paragraph, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates: 
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012;
(c)  5.1% for the year 2013;
(d)  5.175% for the year 2014;
(e)  5.25% for the year 2015;
(f)  5.325% for the year 2016.
The amount to which the third paragraph refers is the amount obtained by multiplying total contributions that the preceding employer paid for the year in respect of the employee under a similar plan by the proportion that the rate set out in the third paragraph for the year is of the rate of contribution for employees for the year under the similar plan.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2; O.C. 701-2013, s. 2; O.C. 66-2016, s. 2; 321-2017O.C. 321-2017, s. 3.
8. The contribution deducted under section 6 for a pay period shall not exceed the amount obtained by subtracting total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted under this Regulation or an equivalent plan, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012;
(s)  5.1% for the year 2013;
(t)  5.175% for the year 2014;
(u)  5.25% for the year 2015.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the contributions that the new employer is required to deduct for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting the aggregate of all the contributions that the preceding employer paid for the year in respect of the employee, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012;
(c)  5.1% for the year 2013;
(d)  5.175% for the year 2014;
(e)  5.25% for the year 2015.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2; O.C. 701-2013, s. 2; O.C. 66-2016, s. 2.
8. The contribution deducted under section 6 for a pay period shall not exceed the amount obtained by subtracting total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted under this Regulation or an equivalent plan, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012;
(s)  5.1% for the year 2013.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the contributions that the new employer is required to deduct for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting the aggregate of all the contributions that the preceding employer paid for the year in respect of the employee, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012;
(c)  5.1% for the year 2013.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2; O.C. 701-2013, s. 2.
8. The contribution deducted under section 6 for a pay period shall not exceed the amount obtained by subtracting total contributions deducted from the employee’s remuneration by the employer since the beginning of the year, or that should have been deducted under this Regulation or an equivalent plan, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  1.9% for the year 1987;
(b)  2% for the year 1988;
(c)  2.1% for the year 1989;
(d)  2.2% for the year 1990;
(e)  2.3% for the year 1991;
(f)  2.4% for the year 1992;
(g)  2.5% for the year 1993;
(h)  2.6% for the year 1994;
(i)  2.7% for the year 1995;
(j)  2.8% for the year 1996;
(k)  3% for the year 1997;
(l)  3.2% for the year 1998;
(m)  3.5% for the year 1999;
(n)  3.9% for the year 2000;
(o)  4.3% for the year 2001;
(p)  4.7% for the year 2002;
(q)  4.95% for the years 2003 to 2011;
(r)  5.025% for the year 2012.
Despite the foregoing, where, during a year that is subsequent to the year 2003, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of all the contributions that the new employer is required to deduct for the year under section 6 in respect of the employee must not be greater than the amount obtained by subtracting the aggregate of all the contributions that the preceding employer paid for the year in respect of the employee, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of section 44 of the Act by one of the following rates:
(a)  4.95% for the years 2004 to 2011;
(b)  5.025% for the year 2012.
R.R.Q., 1981, c. R-9, r. 2, s. 8; O.C. 1868-86, s. 2; O.C. 1692-94, s. 2; O.C. 1636-95, s. 4; O.C. 1561-96, s. 2; O.C. 1707-97, s. 110; O.C. 1249-2005, s. 3; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 2.