R-12 - Act respecting the Civil Service Superannuation Plan

Full text
69. The employer shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25%, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45% of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
No deduction shall be made from the pensionable salary paid to an officer who has 40 years of credited service or more.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142; 1988, c. 82, s. 130; 1991, c. 77, s. 100; 2007, c. 43, s. 118; 2011, c. 24, s. 35; 2016, c. 142016, c. 14, s. 37.
69. The employer shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25%, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45% of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
No deduction shall be made from the pensionable salary paid to an officer who has 38 years of credited service or more.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142; 1988, c. 82, s. 130; 1991, c. 77, s. 100; 2007, c. 43, s. 118; 2011, c. 24, s. 35.
69. The employer shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25%, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45% of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
No deduction shall be made from the pensionable salary paid to an officer who has 35 years of credited service or more.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142; 1988, c. 82, s. 130; 1991, c. 77, s. 100; 2007, c. 43, s. 118.
69. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11), from the date on which his election not to participate applies, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25 %, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45 % of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
No deduction shall be made from the pensionable salary paid to an officer who has 35 years of credited service or more.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142; 1988, c. 82, s. 130; 1991, c. 77, s. 100.
69. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11), from the date on which his election not to participate applies, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25 %, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45 % of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142; 1988, c. 82, s. 130.
69. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to become a member, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 52, an amount equal to
(1)  7.25%, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45% of that part of his pensionable salary which exceeds his personal exemption, up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.25% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36; 1987, c. 47, s. 142.
69. The employer, except in respect of a public officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to contribute, shall deduct annually, from the salary he pays to every officer, an amount equal to
(1)  7.88% up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of that part of his pensionable salary which exceeds his personal exemption up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.88% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105; 1983, c. 24, s. 36.
69. The employer, except in respect of a public officer or employee contemplated in section 30.4 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to contribute, shall deduct, from every salary payment of every public officer or employee,
(1)  7.88% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of the excess up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.88% of the balance.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34; 1982, c. 51, s. 105.
69. The employer must deduct from each payment of salary to every public officer or employee
(1)  7.88% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of the excess up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.88% of the balance.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33; 1982, c. 33, s. 34.
69. A deduction from the salary of every public officer or employee shall be made:
(a)  of 5.5% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(b)  of 3.7% on the excess up to his maximum pensionable earnings within the meaning of the said act; and
(c)  of 5.5% on the balance.
The percentage contemplated in subparagraph b shall be increased to 4.2% on July 1 1974, 4.7% on July 1 1975 and to 5.2% on July 1 1976.
The percentages contemplated in subparagraphs a and c shall be increased to 6% on July 1 1974, 6.5% on July 1 1975 and to 7% on July 1 1976.
Such percentages shall be changed, from 1 July 1977, to increase the deduction by .09%.
Such deduction shall be made from each salary payment remitted.
The employer must every month remit or cause to be remitted to the Commission, not later than the 15th of each month, the contributions of the employees for the preceding month.
Every employer who does not collect such contributions shall become indebted for them to the Commission and is liable to a penalty equal to 10% of such contributions.
Such contributions shall be paid every month into the consolidated revenue fund.
On the date prescribed by regulation of the Government, the employer must make a report to the Commission of the contributions of his officers or employees, giving the pertinent information on the administration of this plan determined by the said regulation.
R. S. 1964, c. 14, s. 52; 1965 (1st sess.), c. 15, s. 20; 1973, c. 12, s. 169; 1974, c. 10, s. 16; 1977, c. 22, s. 33.