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R-9 - Act respecting the Québec Pension Plan
Section 55
Disposition versions
55. An employee may, if the employee so elects by notifying the Minister in writing on or before the 15th day of the month of June of the second year that follows a particular year, make a base contribution for the particular year, computed under section 53, on any amount equal to the amount by which the amount described in the second paragraph exceeds the amount described in the third paragraph.
The first amount to which the first paragraph refers is the lesser of
(a) the employee’s pensionable salary and wages for the particular year and, where applicable, the prescribed amount for that year; and
(b) the employee’s maximum pensionable earnings for the particular year.
The last amount to which the first paragraph refers is the total of
(a) the total of the amount of the employee’s salary and wages on which a base contribution has been made for the particular year and the amount of the employee’s salary and wages on which a base contribution has been made for the particular year under a similar plan; and
(b) the lesser of
i. the total of the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a basic exemption for the particular year and the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a similar exemption for the particular year under a similar plan, and
ii. the employee’s personal exemption for the particular year.
The amount on which a base contribution is made under the present section, for a year prior to 2019, is deemed to be pensionable self-employed earnings of the worker.
55. An employee may, if the employee so elects by notifying the Minister in writing on or before the 15th day of the month of June of the second year that follows a particular year, make a contribution for the particular year, computed under section 53, on any amount equal to the amount by which the amount described in the second paragraph exceeds the amount described in the third paragraph.
The first amount to which the first paragraph refers is the lesser of
(a) the employee’s pensionable salary and wages for the particular year and, where applicable, the prescribed amount for that year; and
(b) the employee’s maximum pensionable earnings for the particular year.
The last amount to which the first paragraph refers is the total of
(a) the total of the amount of the employee’s salary and wages on which a contribution has been made for the particular year and the amount of the employee’s salary and wages on which a contribution has been made for the particular year under a similar plan; and
(b) the lesser of
i. the total of the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a basic exemption for the particular year and the aggregate of all amounts each of which is an amount that an employer has deducted from the employee’s salary and wages as a similar exemption for the particular year under a similar plan, and
ii. the employee’s personal exemption for the particular year.
The amount on which a contribution is made under the present section is deemed to be pensionable self-employed earnings of the worker.
55. An employee may, if the employee so elects by notifying the Minister in writing on or before the 15th day of the month of June of the second year that follows a particular year, make a contribution for the particular year, computed under section 53, on any amount equal to the amount by which the amount described in the second paragraph for the particular year exceeds the total of the amount, computed under section 56, of the employee’s salary and wages on which a contribution has been made for the particular year and the amount determined in the prescribed manner to be the employee’s salary and wages on which a contribution has been made for the particular year by the employee under a similar plan.
The amount to which the first paragraph refers is the lesser of
(a) the employee’s pensionable salary and wages and, where applicable, the prescribed amount, less the employee’s personal exemption; and
(b) the employee’s maximum contributory earnings.
The amount on which a contribution is made under the present section is deemed to be pensionable self-employed earnings of the worker.
55. An employee may make a contribution for a year, computed under section 53, on any amount equal to the amount by which the amount described in the second paragraph exceeds the total of the amount, computed under section 56, of the employee’s salary and wages on which a contribution has been made for the year and the amount determined in prescribed manner to be the employee’s salary and wages on which a contribution has been made for the year by the employee under a similar plan.
The amount to which the first paragraph refers is the lesser of
(a) the employee’s pensionable salary and wages and, where applicable, the prescribed amount, less the employee’s personal exemption; and
(b) the employee’s maximum contributory earnings.
The amount on which a contribution is made under the present section is deemed to be pensionable self-employed earnings of the worker.
55. An employee may make a contribution for the year, computed in accordance with section 53, on any amount by which the lesser of
(a) his pensionable salary and wages less his personal exemption, or
(b) his maximum contributory earnings,
exceed the amount, computed under section 56, of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be his salary and wages on which a contribution has been made for the year by him under a similar plan.
The amount on which a contribution is made under the present section is deemed to be pensionable self-employed earnings of the worker.
