A-29.011 - Act respecting parental insurance

Section 66 Disposition versions

2012-05-09

66. A self-employed worker, a family-type resource or an intermediate resource resident in Québec at the end of a year is required to pay a premium for that year that is equal to the product obtained by multiplying the premium rate referred to in subparagraph 3 of the first paragraph of section 6 by the lesser of

(1)  the worker’s or resource’s total business income and eligible remuneration for the year; and

(2)  the amount by which the maximum insurable earnings for the year exceed the quotient obtained by dividing the aggregate of the following amounts by the premium rate referred to in subparagraph 1 of the first paragraph of section 6:

(a)  the total deductions at source from the worker’s or resource’s wages for the year as an employee under this chapter, reduced, if applicable, by the premium overpayment established in accordance with the first paragraph of section 68;

(b)  the premium the worker or resource is required to pay for the year under section 64, determined without reference to section 65.

2001, c. 9, s. 66; 2005, c. 13, s. 38; 2009, c. 24, s. 86; 2012, c. 8, s. 23.

2012-01-01

66. A self-employed worker, a family-type resource or an intermediate resource resident in Québec at the end of a year is required to pay a premium for that year that is equal to the product obtained by multiplying the premium rate referred to in subparagraph 3 of the first paragraph of section 6 by the lesser of

(1)  the worker’s or resource’s total business income and net remuneration for the year; and

(2)  the amount by which the maximum insurable earnings for the year exceed the quotient obtained by dividing the aggregate of the following amounts by the premium rate referred to in subparagraph 1 of the first paragraph of section 6:

(a)  the total deductions at source from the worker’s or resource’s wages for the year as an employee under this chapter, reduced, if applicable, by the premium overpayment established in accordance with the first paragraph of section 68;

(b)  the premium the worker or resource is required to pay for the year under section 64, determined without reference to section 65.

2001, c. 9, s. 66; 2005, c. 13, s. 38; 2009, c. 24, s. 86.

2006-01-01

66. A self-employed worker resident in Québec at the end of a year is required to pay a premium for that year that is equal to the product obtained by multiplying the premium rate referred to in subparagraph 3 of the first paragraph of section 6 by the lesser of

(1)  the worker’s business income for the year; and

(2)  the amount by which the maximum insurable earnings for the year exceed the quotient obtained by dividing the aggregate of the following amounts by the premium rate referred to in subparagraph 1 of the first paragraph of section 6:

(a)  the total deductions at source from the worker’s wages for the year as an employee under this chapter, reduced, if applicable, by the premium overpayment established in accordance with the first paragraph of section 68;

(b)  the premium the worker is required to pay for the year under section 64, determined without reference to section 65.

2001, c. 9, s. 66; 2005, c. 13, s. 38.