R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

Section 8.3 Disposition versions

2024-01-01

8.3. The amount deducted under section 8.1 by an employer from the salary and wages referred to in that section paid to an employee at a particular time in a year that is subsequent to the year 2023 must not exceed the amount obtained by subtracting the total of the amounts deducted by the employer, as the employee’s second additional contribution, from the employee’s remuneration since the beginning of the year, or that should have been deducted, under this Regulation and, where applicable, the amount determined under the second paragraph, from the amount obtained by multiplying the employee’s additional maximum contributory earnings for the year within the meaning of the second paragraph of section 44 of the Act by 4%.

The amount to which the first paragraph refers is the amount obtained by multiplying the total of the amounts deducted by the employer, as the employee’s second additional contribution, from the employee’s remuneration since the beginning of the year, or that should have been deducted, under a similar plan by the proportion that the rate set out in the first paragraph is of the second rate of additional contribution for employees for the year under that plan.

Despite the foregoing, where, during a year that is subsequent to the year 2023, an employer immediately succeeds another employer as a consequence of the formation or dissolution of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the aggregate of the amounts that the new employer is required to deduct, as the employee’s second additional contribution, for the year under section 8.1 in respect of the employee must not be greater than the amount obtained by subtracting the total of the amounts paid by the previous employer, as the employee’s second additional contribution, for the year in respect of the employee under this Regulation and, where applicable, the amount determined under the fourth paragraph, to the extent that the employer was not reimbursed and is not entitled to be so reimbursed, from the amount obtained by multiplying the employee’s maximum contributory earnings for the year within the meaning of the second paragraph of section 44 of the Act by 4%.

The amount to which the third paragraph refers is the amount obtained by multiplying the total of the amounts paid by the previous employer, as the employee’s second additional contribution, for the year in respect of the employee under a similar plan by the proportion that the rate set out in the third paragraph is of the second rate of additional contribution for employees for the year under that plan.

O.C. 1726-2023, s. 4.