96. To determine the annual salary for the years following the year in which the pensioner ceased to be a member of the plan, the salary is indexed for each year concerned and at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), according to the rate of increase of the Pension Index determined by that Act. However, the first adjustment shall be made proportionately to the number of days for which the pensioner received or would have received benefits in the year he or she ceased to be a member of the plan in relation to the total number of days in that year.