R-9 - Act respecting the Québec Pension Plan

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98.1. The first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the total of
(1)  his pensionable salary and wages,
(2)  his pensionable earnings from self-employment, and
(3)  his pensionable earnings as a family-type resource or an intermediate resource;
(b)  the aggregate of the three following amounts:
(1)  the total of his salary and wages on which a first additional contribution has been made and the amount obtained by dividing his first additional contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the first additional contribution rate for the year,
(2)  the total, determined in prescribed manner, of his salary and wages on which a first additional contribution has been made under a similar plan and the amount obtained by dividing his first additional contribution under such plan in respect of his self-employed earnings by the first additional contribution rate for the year for a self-employed worker determined under such plan, and
(3)  the contributor’s personal exemption for the year; and
(c)  his maximum pensionable earnings for the year.
Nevertheless, if, for a year, the amount of the contributor’s first additional unadjusted pensionable earnings does not exceed his personal exemption, such amount is deemed to be nil.
2018, c. 22018, c. 2, s. 46.