R-9 - Act respecting the Québec Pension Plan

Section 50.0.2 Disposition versions

2024-05-07

50.0.2. An employee may, in a year, make an election, in respect of pensionable employment the employee performs for an employer, to have no amount the employer pays to the employee, pays in respect of the employee or is deemed to pay to the employee be, from the day mentioned in the third paragraph, included in the salary and wages described in the fourth paragraph of section 50, if

(a)  the employee has reached 65 years of age by the time the employee makes the election or will reach that age in the month that follows that time;

(b)  a retirement pension is payable to the employee under this Act or a similar plan at the time the employee makes the election or will be payable in the month that follows that time;

(c)  the employee has not made an election under this section in the year in respect of the pensionable employment; and

(d)  the employee has not revoked in the year, in accordance with section 50.0.3, an election the employee made in a preceding year under this section in respect of the pensionable employment.

The employee makes the election by filing the prescribed form with the Minister. The employee must send the employer a copy of the form.

The election becomes effective on the first day of the month that follows the date the employee specifies in the prescribed form, which date must correspond to the date on which the employee sends the employer a copy of the form. In addition, where the year in which the election becomes effective is that of the employee’s sixty-fifth birthday or the year in which a retirement pension becomes payable to the employee under this Act or a similar plan, the date may precede neither the first day of the month that precedes the birthday nor the first day of the month that precedes the month in which such a pension becomes payable to the employee.

No election may become effective before 1 January 2024.

2024, c. 11, s. 162.