44. For the purposes of the base contribution and the first additional contribution, the maximum contributory earnings of a worker for a year are equal to his maximum pensionable earnings for the year less his personal exemption for the year, calculated without taking account of the fourth paragraph of section 43.
For the purposes of the second additional contribution, the additional maximum contributory earnings of a worker for a year are equal to his additional maximum pensionable earnings for the year less his maximum pensionable earnings for the year.
1965 (1st sess.), c. 24, s. 41; 1997, c. 73, s. 10; 2011, c. 34, s. 134; 2018, c. 22018, c. 2, s. 811.