Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

R-9 - Act respecting the Québec Pension Plan

Section 55.1
Disposition versions

Full text
55.1. Where an employee makes the election referred to in section 55 for a particular year subsequent to the year 2018, the employee must make a first additional contribution for the particular year, computed under section 53.1, on the amount established under section 55 and on which the employee makes a base contribution under that section.
The amount on which a first additional contribution is made under this section is deemed to be pensionable self-employment earnings.
2018, c. 2, s. 26.
© Gouvernement du Québec