115.10.6. An employee who held employment in a body that ceased to exist after 30 June 2011 is entitled to be credited, for pension purposes, with the years and parts of a year of service accumulated with that body, up to a maximum of 15 years, except the years and parts of a year during which the employee participated in a pension plan, if the following requirements are satisfied:(1) the service was performed in a body whose employees were not contemplated in Schedule I or II;
(2) due to the fact that the body ceased to exist, its employees were integrated into a department or body whose employees are already contemplated in Schedule I or II.
For the purposes of the first paragraph, any period in which the employee was entitled to salary insurance benefits or in which an employee was on maternity leave or personal leave in connection with pregnancy or delivery under the provisions concerning parental leaves which formed part of the employee’s conditions of employment is counted as a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the third paragraph, the pensionable salary of an employee who, at the time of the receipt of the application for redemption, participates in the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of an employee who retires on the day following the day on which the employee ceases to participate in the plan and applies simultaneously for a pension and for credit for a period referred to in this section.
2015, c. 27, s. 13; 2015, c. 20, s. 61; 2022, c. 222022, c. 22, s. 25912b.