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R-10 - Act respecting the Government and Public Employees Retirement Plan

Section 194
Disposition versions

Full text
194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary.
However, in the case of the retirement plan provided for by this Act, the Pension Plan of Management Personnel and the Pension Plan of Peace Officers in Correctional Services, the exemption computed on the basis of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) in order to establish the annual amount to be withheld for the plan concerned is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary the person would otherwise have received.
1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57; 2001, c. 31, s. 346; 2004, c. 39, s. 158; 2011, c. 24, s. 16.
194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary.
However, in the case of the retirement plan provided for by this Act or the Pension Plan of Management Personnel, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received. In the case of the Pension Plan of Peace Officers in Correctional Services, the exemption of 25% is established using the same proportion.
1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57; 2001, c. 31, s. 346; 2004, c. 39, s. 158.
194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary. Where the salary exceeds the pensionable salary necessary to make up the defined benefit limit applicable under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) for each year, the percentage shall apply on the pensionable salary.
However, in the case of the retirement plan provided for by this Act or the Pension Plan of Management Personnel, the exemption of 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.
1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57; 2001, c. 31, s. 346.
194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary. Where the salary exceeds the pensionable salary necessary to make up the defined benefit limit applicable under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) for each year, the percentage shall apply on the pensionable salary.
However, in the case of the retirement plan provided for by this Act, the exemption of 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.
1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57.
194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary. Where the salary exceeds the pensionable salary necessary to make up the defined benefit limit applicable under the Income Tax Act (Statutes of Canada) for each year, the percentage shall apply on the pensionable salary.
However, in the case of the retirement plan provided for by this Act, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.
1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57.
194. The employer must deduct from the salary he pays to the person the amount prescribed under the plan of which the person is a member.
However, in the case of the retirement plan provided for by this Act, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the salary paid to the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.
1983, c. 24, s. 1; 1987, c. 47, s. 71.
194. The employer shall make the deduction provided for in the plan to which the employee contributes from the salary he pays to the employee.
However, in the case of the retirement plan provided for by this Act, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the salary paid to the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.
1983, c. 24, s. 1.
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