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R-10 - Act respecting the Government and Public Employees Retirement Plan
Section 189
Disposition versions
189. Every employer who, in the course of a year, fails to deduct any amount as contributions in respect of a person shall, in addition, pay to Retraite Québec a sum equal to 10% of the undeducted contributions.
189. Every employer who, in the course of a year, fails to deduct any amount as contributions in respect of a person shall, in addition, pay to the Commission a sum equal to 10% of the undeducted contributions.
189. The employer is debtor for the contributions it must collect from its employee.
The Commission may set off insufficient contributions against the contributions deducted in excess from any person. It may also set off the insufficient contributions against any other sum due to that person but, before so doing, it must notify the person thereof.
Notwithstanding the setting off or, as the case may be, the payment by the person, the employer remains debtor for the interest payable on the contributions.
