R-9 - Act respecting the Québec Pension Plan

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. 22018, c. 2, s. 26.