R-11 - Act respecting the Teachers Pension Plan

Full text
35.1.13. Harmonized service is computed for a teacher who holds pensionable employment for which the basis of remuneration is 260 days in order to reconcile the pensionable salary for a calendar year with the number of days and parts of a day credited to the teacher for that year and for the last days of the previous year or the first days of the following year, as the case may be.
Harmonized service is established by dividing the number of days and parts of a day for which the teacher contributed or was exempt from contributions and the number of days and parts of a day otherwise credited to the teacher, included in the pensionable salary reference period for the year and related to the teacher’s pensionable salary for that year, by the number of contributory days included in that reference period for the class of teachers to which the teacher belongs. The days and parts of a day are rounded to the fourth decimal.
The pensionable salary reference period for a year, for teachers in the same class, begins on the date of the first day covered by the first pay of the year and ends on the date of the last day covered by the last pay of that year.
Harmonized service is also computed for a teacher referred to in section 35.1.8 for the pensionable salary for the year for which no service is credited.
2008, c. 25, s. 61.