191.1. Every sum for which the employer is indebted to Retraite Québec under this chapter bears interest in accordance with the terms and conditions prescribed by regulation.
If the contributions, including any interest payable on those contributions and any penalty under section 189, have not been paid within the time prescribed by regulation, the employer must pay those sums with interest.
Retraite Québec may set off any sum owed by an employer against the amount of all contributions deducted in excess by such employer.
1987, c. 47, s. 69; 2015, c. 20, s. 61.