R-9.3, r. 3 - Supplementary benefits plans for elected municipal officers

Updated to 8 June 2022

This document has official status.

chapter R-9.3, r. 3

Supplementary benefits plans for elected municipal officers

Act respecting the Pension Plan of Elected Municipal Officers

(chapter R-9.3, ss. 76.4, 76.5 and 80.1).

CHAPTER I SUPPLEMENTARY BENEFITS PLAN REFERRED TO IN SECTION 76.4 OF THE ACT RESPECTING THE PENSION PLAN OF ELECTED MUNICIPAL OFFICERS

DIVISION I SCOPE

1. A supplementary benefits plan is established for any person who participated in the pension plan established by the Act respecting the Pension Plan of Elected Municipal Officers (chapter R-9.3), at any given time between 1 January 1989 and 31 December 2000 or who participated in the general retirement plan referred to in section 4 of that Act before 1 January 1989 and whose contributions were transferred to the pension plan of elected municipal officers.

Furthermore, the person must be in one of the following situations:

(1)  the person was participating in the Pension Plan of Elected Municipal Officers on 31 December 2000;

(2)  the person was sitting on the council of a municipality on 31 December 2000 and was

(a)  receiving a pension under that plan; or

(b)  69 years of age or more and was not receiving pension under that plan;

(3)  the person was no longer sitting on the council of a municipality on 31 December 2000 and was receiving a pension under that plan;

(4)  the person was no longer sitting on the council of a municipality on 31 December 2000 and was entitled to a pension or deferred pension under that plan; or

(5)  the person is a surviving spouse who was receiving or was entitled to receive on 31 December 2000 a pension as such under the Pension Plan of Elected Municipal Officers.

O.C. 1440-2002, s. 1.

DIVISION II COMPUTATION AND PAYMENT OF SUPPLEMENTARY BENEFITS

2. A person referred to in subparagraph 1 or 2 of the second paragraph of section 1 is entitled to a supplementary benefit. It shall correspond, for each year of service recognized before 1 January 2002, to a supplementary pension credit equal to the excess of 3.75% of the pensionable salary over the pension credit acquired by the person under section 29 of the Act.

The following are not taken into account to determine the supplementary pension benefit:

(a)  years of service redeemed in the plan since 21 June 2001;

(b)  years recognized or transferred to the Pension Plan of Elected Municipal Officers other than those from the general retirement plan referred to in section 4 of the Act;

(c)  years of service for which a person received payment of the actuarial value of the person’s benefits before 1 January 2001 or was refunded his or her contributions; and

(d)  years for which a person is only entitled to a refund of contributions.

O.C. 1440-2002, s. 2.

3. A supplementary benefit shall be granted on 1 January 2002 to a person referred to in subparagraph 3, 4 or 5 of the second paragraph of section 1.

The benefit shall correspond

(1)  for a person referred to in subparagraph 3 or 5 of the second paragraph of section 1, to 24.1% of the annual pension payable on 31 December 2001;

(2)  for a person referred to in subparagraph 4 of the second paragraph of section 1, but who had not requested, on 31 December 2001, payment of his or her pension or deferred pension, to 24.1% of the annual pension payable and of the supplementary annual benefit provided for in Chapter II to which the person is entitled with respect to years prior to 1 January 2002.

To determine the supplementary benefit, the years of service referred to in the second paragraph of section 2 shall not be taken into account.

O.C. 1440-2002, s. 3.

4. Every supplementary pension credit granted under section 2 is indexed annually on 1 January following the year covered by each credit and until 1 January preceding the date on which the pension becomes payable, according to the rate of increase in the Pension Index established under the Act respecting the Québec Pension Plan (chapter R-9).

O.C. 1440-2002, s. 4.

5. The supplementary benefit provided for in section 2 that is granted to a member whose pension is reduced pursuant to section 27 of the Act shall also be reduced in the same manner.

O.C. 1440-2002, s. 5.

6. Every supplementary benefit is granted for life and is payable from the date on which the pension or deferred pension of the member becomes payable under the Pension Plan of Elected Municipal Officers or from 1 January 2002 if the pension was paid to the member before that date.

For a pensioner whose pension was suspended on 31 December 2001, the supplementary benefit is payable to the pensioner on the date the pension is paid again.

O.C. 1440-2002, s. 6.

7. Upon a pensioner’s death, the benefit shall continue to be paid to the spouse or, if there is no spouse, to the successors until the first day of the month following the death.

O.C. 1440-2002, s. 7.

DIVISION III MISCELLANEOUS

8. From the date on which the pensioner’s supplementary benefit is no longer paid because of death or from the date of death of a person at least 60 years of age, the spouse is entitled to receive as benefits 60% of the benefit that the pensioner received or of the benefit to which the person at least 60 years of age would have been entitled.

O.C. 1440-2002, s. 8.

9. If a person dies before the age of 60 with at least 2 credited years of service, the spouse or, if there is no spouse, the successors are entitled to receive the actuarial value of the deferred supplementary benefit acquired by that person at the time of death and that would have become payable to him or her at 60 years of age.

O.C. 1440-2002, s. 9.

10. Any supplementary benefit granted under this Chapter shall be adjusted in the manner prescribed by section 35 of the Act, with the necessary modifications, after the date on which it becomes payable.

O.C. 1440-2002, s. 10.

11. Any supplementary benefit granted under this plan is payable periodically and at the same time as the benefit determined under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) until the date the person ceases to be entitled thereto.

O.C. 1440-2002, s. 11.

12. The annual contribution of a municipality to the plan provided for by this Chapter is equal to the sum

(1)  of the amount corresponding to the proportion represented by the surplus attributed to that municipality over all the surplus established under section 76.1 of the Act, in relation to all the supplementary benefits paid during the year by the Commission under this plan; and

(2)  of the amount corresponding to the proportion represented by the surplus attributed to that municipality over all the surplus established under section 76.1 of the Act, in relation to the expenses incurred during the year by the Commission to administer this plan.

O.C. 1440-2002, s. 12.

13. Municipalities shall, within 30 days of the statement sent each year by the Commission, pay the amount of their contribution.

Any amount unpaid within the 30-day period bears interest, compounded annually, at the rate in Schedule VII to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), in force on the date of the statement and computed as of that date.

O.C. 1440-2002, s. 13; O.C. 23-2007, s. 1.

14. Sections 38 to 40, 44, 45, 46 and 77 of the Act apply to this Chapter, with the necessary modifications.

O.C. 1440-2002, s. 14.

CHAPTER II SUPPLEMENTARY BENEFITS PLAN REFERRED TO IN SECTION 80.1 OF THE ACT

15. Any person who has certain payable pension credits in excess of the fiscal limits established by the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is entitled to a supplementary benefit.

That supplementary benefit shall be established in respect of years of service credited after 31 December 1991, excluding the years referred to in subparagraphs a and b of the second paragraph of section 2, and it shall be equal to the amount by which the pension that would have been computed disregarding the benefit cap established under the Income Tax Act exceeds the pension payable according to those limits.

O.C. 1440-2002, s. 15.

16. Sections 6 to 11, 13 and 14 apply, with the necessary modifications.

O.C. 1440-2002, s. 16.

17. The annual contribution of a municipality related to the plan provided for by this Chapter, with respect to persons entitled thereto and who are retired employees of that municipality, shall be equal to the sum of the supplementary benefits payable for those persons.

O.C. 1440-2002, s. 17.

CHAPTER III COMING INTO FORCE AND TAKING OF EFFECT

18. The supplementary benefits plan, established under Chapter I, and the supplementary benefits plan, established under Chapter II, come into force on the 27 December 2002 and have had effect since 1 January 2002.

O.C. 1440-2002, s. 18.

REFERENCES

O.C. 1440-2002, 2002 G.O. 2, 6540

O.C. 23-2007, 2007 G.O. 2, 547