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R-9 - Act respecting the Québec Pension Plan
Section 50
Disposition versions
50. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a base contribution equal to the product of one-half of the base contribution rate, established under section 44.1, for the year and the lesser of the following amounts:
(a) the employee’s salary and wages for the year, described in the fourth paragraph, that the employee’s employer pays to or in respect of the employee, or is deemed to pay to the employee, minus the prescribed amount of the employee’s personal exemption; and
(b) the employee’s maximum contributory earnings for the year, minus the amount obtained by dividing the aggregate of all base contributions that the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the base contribution rate for employees for the year under that plan.
For the year 2019 and each subsequent year, the employee shall, by deduction at source and in addition to the base contribution provided for in the first paragraph, make a first additional contribution equal to the product of one-half of the first additional contribution rate for the year, established under section 44.2, and the lesser of the following amounts:
(a) the amount determined in respect of the employee for the year under subparagraph a of the first paragraph; and
(b) the employee’s maximum contributory earnings for the year, less the amount obtained by dividing the aggregate of all first additional contributions the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the first additional contribution rate for employees for the year under that plan.
For the year 2024 and each subsequent year, the employee shall, by deduction at source and in addition to the contributions provided for in the first and second paragraphs, make a second additional contribution equal to the product of one-half of the second additional contribution rate, established under section 44.3, for the year and the lesser of the following amounts:
(a) the amount by which the employee’s salary and wages for the year, referred to in subparagraph a of the first paragraph, paid by the employer to or in respect of the employee or deemed to be paid by the employer to the employee exceeds the employee’s maximum pensionable earnings for the year; and
(b) the employee’s additional maximum contributory earnings for the year, less the amount obtained by dividing the aggregate of all second additional contributions the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the second additional contribution rate for employees for the year under that plan.
The amount of the salary and wages for a year to which subparagraph a of the first paragraph refers is the total of
(a) the base wages, within the meaning of section 1159.1 of the Taxation Act (chapter I‐3), the employee receives for the year from pensionable employment, minus the amount deducted in computing the employee’s income for the year under section 76 of that Act; and
(b) the income the employee is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.
However, such salary and wages do not include any amount the employer pays to the employee, pays in respect of the employee or is deemed to pay to the employee
(a) before the employee reaches 18 years of age;
(b) in a month that, because of a disability, is excluded from the employee’s base contributory period under subparagraph a of the third paragraph of section 101; or
(c) at a particular time subsequent to the day that precedes the day on which becomes effective an election the employee made under section 50.0.2 in respect of pensionable employment the employee performs for the employer if, at that time, the election is not revoked in accordance with section 50.0.3.
50. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a base contribution equal to the product of one-half of the base contribution rate, established under section 44.1, for the year and the lesser of the following amounts:
(a) the employee’s salary and wages for the year, described in the fourth paragraph, that the employee’s employer pays to or in respect of the employee, or is deemed to pay to the employee, minus the prescribed amount of the employee’s personal exemption; and
(b) the employee’s maximum contributory earnings for the year, minus the amount obtained by dividing the aggregate of all base contributions that the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the base contribution rate for employees for the year under that plan.
For the year 2019 and each subsequent year, the employee shall, by deduction at source and in addition to the base contribution provided for in the first paragraph, make a first additional contribution equal to the product of one-half of the first additional contribution rate for the year, established under section 44.2, and the lesser of the following amounts:
(a) the amount determined in respect of the employee for the year under subparagraph a of the first paragraph; and
(b) the employee’s maximum contributory earnings for the year, less the amount obtained by dividing the aggregate of all first additional contributions the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the first additional contribution rate for employees for the year under that plan.
For the year 2024 and each subsequent year, the employee shall, by deduction at source and in addition to the contributions provided for in the first and second paragraphs, make a second additional contribution equal to the product of one-half of the second additional contribution rate, established under section 44.3, for the year and the lesser of the following amounts:
(a) the amount by which the employee’s salary and wages for the year, referred to in subparagraph a of the first paragraph, paid by the employer to or in respect of the employee or deemed to be paid by the employer to the employee exceeds the employee’s maximum pensionable earnings for the year; and
(b) the employee’s additional maximum contributory earnings for the year, less the amount obtained by dividing the aggregate of all second additional contributions the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the second additional contribution rate for employees for the year under that plan.
The amount of the salary and wages for a year to which subparagraph a of the first paragraph refers is the total of
(a) the base wages, within the meaning of section 1159.1 of the Taxation Act (chapter I‐3), the employee receives for the year from pensionable employment, minus the amount deducted in computing the employee’s income for the year under section 76 of that Act; and
(b) the income the employee is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.
However, such salary and wages do not include any amount paid to the employee, paid in respect of the employee or deemed to be paid to the employee before the employee reaches 18 years of age or in a month that, because of a disability, is excluded from the employee’s base contributory period under subparagraph a of the third paragraph of section 101.
50. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the following amounts:
(a) the employee’s salary and wages for the year, described in the second paragraph, that the employee’s employer pays to or in respect of the employee, or is deemed to pay to the employee, minus the prescribed amount of the employee’s personal exemption; and
(b) the employee’s maximum contributory earnings for the year, minus the amount obtained by dividing the aggregate of all contributions that the employee was required to make in the year under a similar plan in respect of the employee’s salary and wages by the rate of contribution for employees for the year under that plan.
The salary and wages for a year to which subparagraph a of the first paragraph refers is the total of
(a) the base wages, within the meaning of section 1159.1 of the Taxation Act (chapter I‐3), the employee receives for the year from pensionable employment, minus the amount deducted in computing the employee’s income for the year under section 76 of that Act; and
(b) the income the employee is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.
However, the salary and wages described in the second paragraph does not include any amount paid to the employee, paid in respect of the employee or deemed to be paid to the employee before the employee reaches 18 years of age or in a month that, because of a disability, is excluded from the employee’s contributory period under subparagraph a of the second paragraph of section 101.
50. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the following amounts:
(a) the employee’s salary and wages for the year, described in the second paragraph, that the employee’s employer pays to or in respect of the employee, or is deemed to pay to the employee, minus the prescribed amount of the employee’s personal exemption; and
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
The salary and wages for a year to which subparagraph a of the first paragraph refers is the total of
(a) the base wages, within the meaning of section 1159.1 of the Taxation Act (chapter I‐3), the employee receives for the year from pensionable employment, minus the amount deducted in computing the employee’s income for the year under section 76 of that Act; and
(b) the income the employee is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.
However, the salary and wages described in the second paragraph does not include any amount paid to the employee, paid in respect of the employee or deemed to be paid to the employee before the employee reaches 18 years of age or in a month that, because of a disability, is excluded from the employee’s contributory period under subparagraph a of the second paragraph of section 101.
50. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the following amounts:
(a) the total of his pensionable salary and wages for the year paid to him or in his regard by his employer to a trustee or custodian, the amount for the year that is deemed to be paid to him by the employer under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3), and, except to the extent that it is otherwise contemplated by this paragraph, the amount referred to in his regard for the year in section 43.2 of the said Act with respect to any contribution, together with the related tax, that his employer has paid to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act, minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the two following amounts:
(a) the total of his pensionable salary and wages for the year paid to him or in his regard by his employer to a trustee or custodian, the amount for the year that is deemed to be paid to him by the employer under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3), and, except to the extent that it is otherwise contemplated by this paragraph, the amount referred to in his regard for the year in section 43.2 of the said Act with respect to any contribution, together with the related tax, that his employer has paid to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act, minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the two following amounts:
(a) the total of his pensionable salary and wages for the year paid to him or in his regard by his employer to a trustee or custodian, the amount for the year that is deemed to be paid to him by the employer under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3), and, except to the extent that it is otherwise contemplated by this paragraph, the amount referred to in his regard for the year in section 43.2 of the said Act with respect to any contribution, together with the related tax, that his employer has paid to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act, minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the two following amounts:
(a) the total of his pensionable salary and wages for the year paid by his employer and the amount for the year that is deemed to be paid by him under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3), and, except to the extent that it is otherwise contemplated by this paragraph, of the amount referred to in his regard for the year in section 43.2 of the said Act with respect to any contribution, together with the related tax, that his employer has paid to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act, minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the two following amounts:
(a) his pensionable salary and wages for the year paid by his employer and the amount he is deemed to be paid by him under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3), minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution of 1.8% on the lesser of the two following amounts:
(a) his pensionable salary and wages for the year paid by his employer and the amount he is deemed to be paid by him under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3), minus the prescribed amount of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution of 1.8% on the lesser of the two following amounts:
(a) his pensionable salary and wages for the year paid by his employer and the amount he is deemed to be paid by him under section 1015.2 of the Taxation Act (chapter I-3), minus the amount prescribed as or on account of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
50. Every employee shall, by deduction at source, make a contribution of 1.8% on the lesser of the two following amounts:
(a) his pensionable salary and wages for the year paid by the employer, minus the amount prescribed as or on account of his personal exemption;
(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.
