63. The weighted net income that the worker derives annually from his employment is equal to his gross annual employment income less the amount of deductions weighted by income brackets established by the Commission in relation to the family situation of the worker to take account of(1) the income tax payable under the Taxation Act (chapter I-3) and the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement),
(2) the employee’s premiums payable under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and
(3) the contribution payable by the worker under the Act respecting the Québec Pension Plan (chapter R-9).
The Commission shall publish each year in the Gazette officielle du Québec a table of income replacement indemnities, which takes effect on 1 January of the year for which it is made.
The table consists of a listing of gross incomes by brackets of $100, family situations and corresponding income replacement indemnities.
Where the gross income of a worker falls between two income brackets, his income replacement indemnity is determined on the basis of the higher bracket.
1985, c. 6, s. 63; 1997, c. 85, s. 3.