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R-9.2 - Act respecting the Pension Plan of Peace Officers in Correctional Services
Section 42
Disposition versions
42. The employer shall, except for a pensioner who, even if the employee holds pensionable employment under this plan, under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel, is not an employee within the meaning of this plan, withhold each year from the pensionable salary paid to each employee and, if applicable, in the case of a pensioner or a person who ceased to be a member of the plan, from the pensionable salary mentioned in section 9.1 or a lump sum mentioned in section 11, an amount equal to the result of applying the contribution rate established by regulation under section 128 to that part of the pensionable salary which exceeds 25% of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.
In addition, the employer shall, in respect of the employee who has qualified for membership in this plan and holds pensionable employment under the second paragraph of section 6, add to the contribution rate determined under the first and second paragraphs an additional contribution rate determined by regulation.
If the basis of remuneration is 200 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to be a member of the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year. If the basis of remuneration is 260 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to be a member of the plan, selecting only the days for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions.
This section applies only within the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
42. The employer shall, except for a pensioner who, even if the employee holds pensionable employment under this plan, under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel, is not an employee within the meaning of this plan, withhold each year from the pensionable salary paid to each employee and, if applicable, in the case of a pensioner or a person who ceased to be a member of the plan, from the pensionable salary mentioned in section 9.1 or a lump sum mentioned in section 11, an amount equal to the result of applying the contribution rate established by regulation under section 128 to that part of the pensionable salary which exceeds 25% of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.
In addition, the employer shall, in respect of the employee who has qualified for membership in this plan and holds pensionable employment under the second paragraph of section 6, add to the contribution rate determined under the first and second paragraphs an additional contribution rate determined by regulation.
The amount withheld annually may not exceed 9% of the pensionable salary paid to the employee.
If the basis of remuneration is 200 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to be a member of the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year. If the basis of remuneration is 260 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to be a member of the plan, selecting only the days for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions.
This section applies only within the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
42. The employer shall, except for a pensioner who, even if he holds pensionable employment under this plan, under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel, is not an employee within the meaning of this plan, withhold each year from the pensionable salary paid to each employee and, if applicable, in the case of a pensioner or a person who ceased to be a member of the plan, from the pensionable salary mentioned in section 9.1 or a lump sum mentioned in section 11, an amount equal to the result of applying the contribution rate established by regulation under section 128 to that part of the pensionable salary which exceeds 25% of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.
In addition, the employer shall, in respect of the employee who has qualified for membership in this plan and holds pensionable employment under the second paragraph of section 6, add to the contribution rate determined under the first and second paragraphs an additional contribution rate determined by regulation.
The amount withheld annually may not exceed 9% of the pensionable salary paid to the employee.
If the basis of remuneration is 200 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to be a member of the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year. If the basis of remuneration is 260 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to be a member of the plan, selecting only the days for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions.
This section applies only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
42. The employer shall, except for a pensioner who, even if he holds pensionable employment under this plan, under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel, is not an employee within the meaning of this plan, withhold each year from the pensionable salary paid to each employee and, if applicable, from a lump sum paid to a pensioner pursuant to section 11, an amount equal to the contribution rate established by regulation under section 128, from that part of the pensionable salary which exceeds 25 % of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.
In addition, the employer shall, in respect of the employee who has qualified for membership in this plan and holds pensionable employment under the second paragraph of section 6, add to the contribution rate determined under the first and second paragraphs an additional contribution rate determined by regulation.
The amount withheld annually may not exceed 9 % of the pensionable salary paid to the employee.
For the purposes of this section, the maximum pensionable earnings is established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner paid or was exempt from contributions, out of the number of contributory days in a year.
This section applies only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
42. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan, and except for an employee referred to in section 119, from, in the latter case, the date on which the employee’s election not to participate applies, withhold each year from the pensionable salary paid to each employee and, if applicable, from a lump sum paid to a pensioner pursuant to section 11, an amount equal to the contribution rate established by regulation under section 128, from that part of the pensionable salary which exceeds 25 % of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.
However, the employer shall, in respect of an employee referred to in section 5, make the annual deduction provided for in the first and second paragraphs by adding 2 % to the rate referred to in the first paragraph; the annual deduction may not exceed 9 % of the pensionable salary paid to the employee.
For the purposes of this section, the maximum pensionable earnings is established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner paid or was exempt from contributions, out of the number of contributory days in a year.
This section applies only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
42. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan, and except for an employee referred to in section 119, from, in the latter case, the date on which his election not to participate applies, withhold each year from the pensionable salary he pays to each employee and, if applicable, from a lump sum paid to a pensioner pursuant to section 11, an amount equal to
(1) 7.85 %, up to that part of the pensionable salary which does not exceed the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2) 9.65 % of that part of the pensionable salary which exceeds the maximum pensionable earnings;
(3) (subparagraph replaced).
However, the employer shall, in respect of an employee referred to in section 5, make an annual deduction equal to 9 % of the pensionable salary paid to the employee by the employer.
The first and the second paragraphs apply only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
42. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan, and except for an employee referred to in section 119, from, in the latter case, the date on which his election not to participate applies, withhold each year from the pensionable salary he pays to each employee and, if applicable, from a lump sum paid to a pensioner pursuant to section 11, an amount equal to
(1) 9.25 %, 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) 7.45 % 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) 9.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
The employer shall, in making the prescribed deduction in respect of an employee referred to in section 5, add 1.5 % to each rate listed in the first paragraph.
42. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 119 as long, in the latter case, as he has not elected to become a member, shall withhold each year from the pensionable salary he pays to each employee and, if applicable, from a lump sum paid to a pensioner as in section 11, an amount equal to
(1) 9.25 %, 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) 7.45 % 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) 9.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
The employer shall, in making the prescribed deduction in respect of an employee referred to in section 5, add 1.5 % to each rate listed in the first paragraph.
