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R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan
Section 6
Disposition versions
6. The employer must deduct from the salary and wages described in the fourth paragraph of section 50 of the Act and paid by the employer, as the employee’s base contribution and first additional contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the years 2017 and 2018,
xxiv. 5.55% for the year 2019,
xxv. 5.7% for the year 2020,
xxvi. 5.9% for the year 2021,
xxvii. 6.15% for the year 2022,
xxviii. 6.4% for the years 2023 and 2024, or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the fourth paragraph of section 50 of the Act and paid by the employer, as the employee’s base contribution and first additional contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the years 2017 and 2018,
xxiv. 5.55% for the year 2019,
xxv. 5.7% for the year 2020,
xxvi. 5.9% for the year 2021,
xxvii. 6.15% for the year 2022,
xxviii. 6.4% for the year 2023; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the fourth paragraph of section 50 of the Act and paid by the employer, as the employee’s base contribution and first additional contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the years 2017 and 2018;
xxiv. 5.55% for the year 2019;
xxv. 5.7% for the year 2020;
xxvi. 5.9% for the year 2021;
xxvii. 6.15% for the year 2022, or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the fourth paragraph of section 50 of the Act and paid by the employer, as the employee’s base contribution and first additional contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the years 2017 and 2018;
xxiv. 5.55% for the year 2019;
xxv. 5.7% for the year 2020,
xxvi. 5.9% for the year 2021; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the fourth paragraph of section 50 of the Act and paid by the employer, as the employee’s base contribution and first additional contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the years 2017 and 2018;
xxiv. 5.55% for the year 2019; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the second paragraph of section 50 of the Act paid by the employer, as the employee’s contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013,
xx. 5.175% for the year 2014,
xxi. 5.25% for the year 2015,
xxii. 5.325% for the year 2016,
xxiii. 5.4% for the year 2017; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the second paragraph of section 50 of the Act paid by the employer, as the employee’s contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013;
xx. 5.175% for the year 2014;
xxi. 5.25% for the year 2015;
xxii. 5.325% for the year 2016; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the second paragraph of section 50 of the Act paid by the employer, as the employee’s contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013;
xx. 5.175% for the year 2014;
xxi. 5.25% for the year 2015; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the second paragraph of section 50 of the Act paid by the employer, as the employee’s contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012,
xix. 5.1% for the year 2013; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
6. The employer must deduct from the salary and wages described in the second paragraph of section 50 of the Act paid by the employer, as the employee’s contribution,
(a) the amount obtained by multiplying the amount by which the salary and wages exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages by one of the following rates:
i. 1.9% for the year 1987,
ii. 2% for the year 1988,
iii. 2.1% for the year 1989,
iv. 2.2% for the year 1990,
v. 2.3% for the year 1991,
vi. 2.4% for the year 1992,
vii. 2.5% for the year 1993,
viii. 2.6% for the year 1994,
ix. 2.7% for the year 1995,
x. 2.8% for the year 1996,
xi. 3% for the year 1997,
xii. 3.2% for the year 1998,
xiii. 3.5% for the year 1999,
xiv. 3.9% for the year 2000,
xv. 4.3% for the year 2001,
xvi. 4.7% for the year 2002,
xvii. 4.95% for the years 2003 to 2011,
xviii. 5.025% for the year 2012; or
(b) the amount determined in Table A or B drawn up by the Minister of Revenue under section 59 of the Act for the pay period pertaining to the salary and wages if such a period is provided therein.
However, the exemption must be taken into account only once with respect to the same pay period.
