R-9 - Act respecting the Québec Pension Plan

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53.1. For the year 2019 and each subsequent year, a self-employed worker, a family-type resource or an intermediate resource shall make a first additional contribution in addition to the base contribution.
The first additional contribution is equal to the product of the first additional contribution rate for the year and the lesser of the amounts established in accordance with the rules in section 53, substituting “first additional contribution” in those rules for “base contribution”.
2018, c. 22018, c. 2, s. 22.