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R-12 - Act respecting the Civil Service Superannuation Plan

Section 18
Disposition versions

Full text
18. (Repealed).
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81; 1983, c. 24, s. 10; 1987, c. 47, s. 118; 1988, c. 82, s. 97; 1991, c. 77, s. 83; 1993, c. 41, s. 36.
18. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11), from the date his election not to participate applies, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 20, an amount equal to
(1)  7.25 %, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45 % of that part of his pensionable salary which exceeds his personal exemption, up to the maximum pensionable earnings within the meaning of the said Act;
(3)  7.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
No deduction shall be made from the pensionable salary paid to an officer who has 35 years of credited service or more.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81; 1983, c. 24, s. 10; 1987, c. 47, s. 118; 1988, c. 82, s. 97; 1991, c. 77, s. 83.
18. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11), from the date his election not to participate applies, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 20, an amount equal to
(1)  7.25 %, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45 % of that part of his pensionable salary which exceeds his personal exemption, up to the maximum pensionable earnings within the meaning of the said Act;
(3)  7.25 % of that part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81; 1983, c. 24, s. 10; 1987, c. 47, s. 118; 1988, c. 82, s. 97.
18. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to become a member, shall deduct annually, from the salary he pays to each officer and, where such is the case, to a pensioner in the case of a lump sum contemplated in section 20, an amount equal to
(1)  7.25%, up to that part of his pensionable salary which corresponds to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  5.45% of that part of his pensionable salary which exceeds his personal exemption, up to the maximum pensionable earnings within the meaning of the said Act;
(3)  7.25% of that part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81; 1983, c. 24, s. 10; 1987, c. 47, s. 118.
18. The employer, except in respect of an officer contemplated in section 71 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to contribute, shall deduct annually, from the salary he pays to each officer,
(1)  7.88%, up to the part of his pensionable salary corresponding to his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of the part of the pensionable salary which exceeds his personal exemption up to the maximum pensionable earnings within the meaning of the said Act;
(3)  7.88% of the part of his pensionable salary which exceeds his maximum pensionable earnings.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81; 1983, c. 24, s. 10.
18. The employer, except in respect of a public officer or employee contemplated in section 30.4 of the Act respecting the Teachers Pension Plan (chapter R-11) as long as he has not elected to contribute, shall deduct, from every salary payment of every public officer or employee,
(1)  7.88% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of the excess up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.88% of the balance.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32; 1982, c. 51, s. 81.
18. The employer shall deduct from each payment of salary to every public officer or employee
(1)  7.88% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.08% of the excess up to his maximum pensionable earnings within the meaning of the said Act; and
(3)  7.88% of the balance.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7; 1982, c. 33, s. 32.
18. A deduction from the salary of every public officer or employee to whom this division applies, shall be made
(a)  of 3.5% up to the amount of his personal exemption within the meaning of the Act respecting the Québec Pension Plan;
(b)  of 1.7% on the excess up to his maximum pensionable earnings within the meaning of the said act; and
(c)  of 3.5% on the balance.
The percentage contemplated in subparagraph b shall be increased to 2.2% on July 1 1974, 2.7% on July 1 1975, 3.2% on July 1 1976, 3.7% on July 1 1977, 4.2% on July 1 1978, 4.7% on July 1 1979 and to 5.2% on July 1 1980.
The percentages contemplated in subparagraphs a and c shall be increased to 4% on July 1 1974, 4.5% on July 1 1975, 5% on July 1 1976, 5.5% on July 1 1977, 6% on July 1 1978, 6.5% on July 1 1979 and 7% on July 1 1980.
Such percentages shall be changed, from 1 July 1977, to increase the deduction by .09%.
The employer must every month remit to the Commission, not later than the 15th of each month, the contributions of the employees for the preceding month.
Every employer who does not collect such contributions shall become indebted for them to the Commission and is liable to a penalty equal to 10% of such contributions.
Such deduction shall be remitted monthly to the consolidated revenue fund by the Commission.
On the date prescribed by regulation of the Government, the employer must make a report to the Commission of the contributions of his officers or employees giving the pertinent information on the administration of this plan, determined by the said regulation.
R. S. 1964, c. 14, s. 16; 1965 (1st sess.), c. 15, s. 7; 1973, c. 12, s. 153; 1974, c. 10, s. 4; 1977, c. 22, s. 7.
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