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R-10 - Act respecting the Government and Public Employees Retirement Plan

Section 47
Disposition versions

Full text
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if the employee has less than two years of service, the employee is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of their contributions with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid. However, the employee may not obtain the refund if the employee is a member or resumes membership in this plan or of the Pension Plan of Management Personnel.
If the employee dies before obtaining the refund, their contributions shall be refunded to their spouse or, if the employee has no spouse, to their successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31; 2001, c. 31, s. 275; 2004, c. 39, s. 98; 2015, c. 20, s. 61; 2022, c. 22, s. 288.
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid. However, he may not obtain the refund if he is a member or resumes membership in this plan or of the Pension Plan of Management Personnel.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31; 2001, c. 31, s. 275; 2004, c. 39, s. 98; 2015, c. 20, s. 61.
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at the Commission and at the rate determined in Schedule VII from the day following that date until the date the refund is paid. However, he may not obtain the refund if he is a member or resumes membership in this plan or of the Pension Plan of Management Personnel.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31; 2001, c. 31, s. 275; 2004, c. 39, s. 98.
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions. However, he may not obtain the refund if he is a member or resumes membership in this plan or of the Pension Plan of Management Personnel.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31; 2001, c. 31, s. 275.
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions. However, he may not obtain the refund if he again becomes a member of the plan.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31.
47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions. However, he may not obtain the refund if he again becomes a member of the plan.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his assigns.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40.
47. Except where section 21 applies, if an employee ceases to participate in the plan before becoming entitled to a pension and if he has less than two years of service, he is entitled, provided he does not again participate in the plan and subject to section 58, to the refund of his contributions.
In case of death, the contributions shall be refunded to his spouse or, if he has no spouse, to his assigns.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24.
47. Except where section 21 applies, if an employee ceases to participate in the plan before becoming entitled to a pension and if he has less than two years of service, he is entitled, provided he does not again participate in the plan and subject to section 58, to the refund of his contributions.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20.
47. Except where section 21 applies, an employee with less than two years of service who ceases to be a member of this plan before becoming entitled to a pension is entitled, subject to section 58, to the reimbursement of his contributions at the time and on the conditions prescribed by regulation.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170.
47. If this plan ceases to be applicable to an employee, except where section 21 applies, before that employee is entitled to a pension and before two years of service are credited to him, the employee is entitled to the reimbursement of his contributions and the sums paid to acquire a pension credit, with interest, at the time and on the conditions prescribed by regulation.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26.
47. An employee who ceases to be employed, except where section 21 applies, before qualifying for a pension and before two years of service are credited to him, is entitled to the reimbursement of his contributions and of the sums paid to acquire pension credit, with interest.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1.
47. A deduction of 7.10% shall be made from that part of every employee’s pensionable salary which exceeds 35% of his maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The exemption of 35% shall be applied prorata to the number of pay periods during a year.
In addition, in the case of a part-time employee, such exemption shall be applied pro rata to the ratio between the equivalent in remunerated full days of work accomplished by him and the number of remunerated days of work that a full-time employee would have accomplished in a similar employment.
1973, c. 12, s. 40; 1982, c. 33, s. 6.
47. A deduction of 71/2 per cent shall be made from that part of every employee’s pensionable salary which exceeds 35 per cent of his maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
The exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan must however be not less than $2,500 for the purposes of this plan.
Such exemption shall be applied prorata to the number of pay periods during a year.
In addition, in the case of a part-time employee, such exemption shall be applied pro rata to the ratio between the equivalent in remunerated full days of work accomplished by him and the number of remunerated days of work that a full-time employee would have accomplished in a similar employment.
1973, c. 12, s. 40.
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