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R-10 - Act respecting the Government and Public Employees Retirement Plan
Schedule
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SCHEDULE II.1.1
(Section 29)
AMOUNT WITHHELD ANNUALLY
1. The amount employers must withhold each year under the first paragraph of section 29 is equal to the amount “A” obtained using the following formula:
RC × [PS - ((E × MPE) × S)] - R = A
where
“RC” is the rate of contribution for the year established under section 177;
“PS” is the pensionable salary;
“E” is the percentage of exemption which is 33% for 2012, 31% for 2013, 29% for 2014, 27% for 2015 and 25% as of 2016;
“MPE” is the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) for the year;
“S” is the credited or harmonized service referred to in the second paragraph of section 29;
“R” is the reduction that corresponds to the higher of 0 and the result obtained using the following formula:
F × ((MPE × S) - PS) = R
where
“F” is the factor for the year established under section 177.
