R-9 - Act respecting the Québec Pension Plan

Full text
56.2. A worker’s salary and wages on which a first additional contribution has been made for a year is equal to the amount obtained by dividing, by one-half of the first additional contribution rate for the year, the amount by which the aggregate of the following amounts exceeds the amount described in the second paragraph:
(a)  the aggregate of the deductions at source from the worker’s salary and wages for the year on account of the first additional contribution under this Act or a similar plan; and
(b)  any amount that an employer has not deducted at source from the worker’s salary and wages for the year on account of the first additional contribution, as the employer should have done under this Act or a similar plan, provided that the worker has given notice of that fact to the Minister on or before 30 April of the following year.
The amount to which the first paragraph refers is equal to the aggregate of
(a)  an amount equal to the product of the first additional contribution rate for employees for the year under the similar plan and the amount of the worker’s salary and wages on which a first additional contribution has been made for the year under the plan; and
(b)  the amount by which the amount described in subparagraph a of the first paragraph exceeds the aggregate of the amounts established under subparagraphs c and d of the first paragraph of section 51.
2018, c. 22018, c. 2, s. 29.