R-9 - Act respecting the Québec Pension Plan

Section 51 Disposition versions

2018-02-22

51. An overpayment is established for a year subsequent to the year 2012 where, for the year, the aggregate of the deductions at source by one or more employers, under this Act or under a similar plan, from the salary and wages of an employee who is resident in Québec at the end of 31 December of that year or, if the employee died in the year, was resident in Québec on the date of the employee’s death, exceeds the aggregate of

(a)  an amount equal to the product of the base contribution rate for employees for the year under the similar plan and the lesser of

i.  the amount by which the aggregate of all amounts each of which is the employee’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of the employee’s personal exemption for the year under the plan, and

ii.  the proportional share of the employee’s maximum contributory earnings for the year under the similar plan;

(b)  an amount equal to the product of one-half of the base contribution rate for the year and the lesser of

i.  the amount by which the total of the aggregate of all amounts each of which for the year is the employee’s pensionable salary and wages, pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource, exceeds the amount by which the employee’s personal exemption for the year exceeds the proportional share of the employee’s personal exemption for the year under the similar plan, and

ii.  the amount by which the employee’s maximum contributory earnings for the year exceed the lesser of the amounts described in subparagraphs i and ii of subparagraph a;

(c)  an amount equal to the product of the first additional contribution rate for employees for the year under the similar plan and the lesser of the amounts described in subparagraphs i and ii of subparagraph a;

(d)  an amount equal to the product of one-half of the first additional contribution rate for the year and the lesser of the amounts described in subparagraphs i and ii of subparagraph b;

(e)  an amount equal to the product of the second additional contribution rate for employees for the year under the similar plan and the lesser of the following amounts:

i.  the amount by which the aggregate of all amounts each of which is the employee’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of the employee’s maximum pensionable earnings for the year under the similar plan, and

ii.  the amount by which the proportional share of the employee’s additional maximum pensionable earnings for the year under the similar plan exceeds the proportional share of the employee’s maximum pensionable earnings for the year under the similar plan; and

(f)  an amount equal to the product of one-half of the second additional contribution rate for the year by the lesser of the following amounts:

i.  the amount by which the total of the aggregate of all amounts each of which for the year is the employee’s pensionable salary and wages, pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource exceeds the amount by which the employee’s maximum pensionable earnings for the year exceed the proportional share of the employee’s maximum pensionable earnings for the year under the similar plan, and

ii.  the amount by which the employee’s additional maximum contributory earnings for the year exceed the lesser of the amounts described in subparagraphs i and ii of subparagraph e.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in subparagraph i of subparagraph b of the first paragraph.

1965 (1st sess.), c. 24, s. 48; 1986, c. 59, s. 3; 2009, c. 24, s. 103; 2015, c. 21, s. 606; 2018, c. 2, s. 15.

2015-10-21

51. An employee who is resident in Québec at the end of 31 December of a year subsequent to the year 2012 or, if the employee died in the year, was resident in Québec on the date of the employee’s death, is deemed to have made an overpayment where the aggregate of the deductions at source for the year from the employee’s salary and wages by one or more employers under this Act or under a similar plan exceeds the aggregate of

(a)  an amount equal to the product of the rate of contribution for employees for the year under the similar plan and the lesser of

i.  the amount by which the aggregate of all amounts each of which is the employee’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of the employee’s personal exemption for the year under the plan, and

ii.  the proportional share of the employee’s maximum contributory earnings for the year under the similar plan; and

(b)  an amount equal to the product of one-half of the rate of contribution for the year and the lesser of

i.  the amount by which the total of the aggregate of all amounts each of which for the year is the employee’s pensionable salary and wages, pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource, exceeds the amount by which the employee’s personal exemption for the year exceeds the proportional share of the employee’s personal exemption for the year under the similar plan, and

ii.  the amount by which the employee’s maximum contributory earnings for the year exceed the lesser of the amounts described in subparagraphs i and ii of subparagraph a.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in subparagraph a of the first paragraph.

1965 (1st sess.), c. 24, s. 48; 1986, c. 59, s. 3; 2009, c. 24, s. 103; 2015, c. 21, s. 606.

2012-01-01

51. An employee is deemed to have made an overpayment when the aggregate of the deductions at source for a particular year on his salary under this Act or under a similar plan exceeds the product of one-half of the rate of contribution for the year and the lesser of the following amounts:

(a)  the aggregate of his pensionable salary and wages, pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource, minus his personal exemption for the year;

(b)  his maximum contributory earnings for the year.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in subparagraph a of the first paragraph.

1965 (1st sess.), c. 24, s. 48; 1986, c. 59, s. 3; 2009, c. 24, s. 103.

1999-04-01

51. An employee is deemed to have made an overpayment when the aggregate of the deductions at source for a particular year on his salary under this Act or under a similar plan exceeds the product of one-half of the rate of contribution for the year and the lesser of the following amounts:

(a)  the aggregate of his pensionable salary and wages and of his pensionable self-employed earnings, minus his personal exemption for the year;

(b)  his maximum contributory earnings for the year.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in paragraph a.

1965 (1st sess.), c. 24, s. 48; 1986, c. 59, s. 3.

1977-12-31

51. An employee is deemed to have made an overpayment when the aggregate of the deductions at source for a year on his salary under this act or under a similar plan exceeds 1.8% of the lesser of the following amounts:

(a)  the aggregate of his pensionable salary and wages and of his pensionable self-employed earnings, minus his personal exemption for the year;

(b)  his maximum contributory earnings for the year.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in paragraph a.

1965 (1st sess.), c. 24, s. 48.