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R-9 - Act respecting the Québec Pension Plan

Section 53
Disposition versions

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53. A self-employed worker, a family-type resource or an intermediate resource shall for each year make a base contribution equal to the product of the base contribution rate for the year and the lesser of
(a)  the amount by which the aggregate, for the year, of pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource exceeds the greater of
i.  where no deduction at source has been made for the year in respect of the self-employed worker, family-type resource or intermediate resource on account of the employee’s base contribution under this Act or a similar plan, the amount of the personal exemption for the year or, in any other case, the amount by which the personal exemption for the year exceeds the aggregate of all amounts each of which is the pensionable salary and wages for the year in respect of pensionable employment under this Act or a similar plan, and
ii.  the amount by which the total of the following amounts exceeds the aggregate of all amounts each of which is pensionable salary and wages for the year in respect of pensionable employment under this Act or a similar plan:
(1)  the personal exemption for the year,
(2)  the salary and wages on which a base contribution has been made for the year, and
(3)  the salary and wages on which a base contribution has been made for the year under a similar plan; and
(b)  the amount by which the maximum contributory earnings for the year exceed the total of the amount of the salary and wages on which a base contribution has been made for the year and the amount of the salary and wages on which a base contribution has been made for the year under a similar plan.
1965 (1st sess.), c. 24, s. 50; 1986, c. 59, s. 4; 2009, c. 24, s. 104; 2015, c. 21, s. 608; 2018, c. 2, s. 21.
53. A self-employed worker, a family-type resource or an intermediate resource shall for each year make a contribution equal to the product of the rate of contribution for the year and the lesser of
(a)  the amount by which the aggregate, for the year, of pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource exceeds the greater of
i.  where no deduction at source has been made for the year in respect of the self-employed worker, family-type resource or intermediate resource on account of the employee’s contribution under this Act or a similar plan, the amount of the personal exemption for the year or, in any other case, the amount by which the personal exemption for the year exceeds the aggregate of all amounts each of which is the pensionable salary and wages for the year in respect of pensionable employment under this Act or a similar plan, and
ii.  the amount by which the total of the following amounts exceeds the aggregate of all amounts each of which is pensionable salary and wages for the year in respect of pensionable employment under this Act or a similar plan:
(1)  the personal exemption for the year,
(2)  the salary and wages on which a contribution has been made for the year, and
(3)  the salary and wages on which a contribution has been made for the year under a similar plan; and
(b)  the amount by which the maximum contributory earnings for the year exceed the total of the amount of the salary and wages on which a contribution has been made for the year and the amount of the salary and wages on which a contribution has been made for the year under a similar plan.
1965 (1st sess.), c. 24, s. 50; 1986, c. 59, s. 4; 2009, c. 24, s. 104; 2015, c. 21, s. 608.
53. A self-employed worker, a family-type resource or an intermediate resource shall for each year make a contribution equal to the product of the rate of contribution for the year and the lesser of the following amounts:
(a)  the amount for the year of the aggregate of his pensionable self-employed earnings and pensionable earnings as a family-type resource or an intermediate resource, minus the amount by which his personal exemption exceeds the aggregate of the amounts already deducted on account of his personal exemption for the year under this Act or under a similar plan; and
(b)  his maximum contributory earnings for the year, minus the amount of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be the salary and wages on which a contribution has been made by him for the year under a similar plan.
1965 (1st sess.), c. 24, s. 50; 1986, c. 59, s. 4; 2009, c. 24, s. 104.
53. A self-employed worker shall for each year make a contribution equal to the product of the rate of contribution for the year and the lesser of the following amounts:
(a)  the amount for the year of his pensionable self-employed earnings, minus the amount by which his personal exemption exceeds the aggregate of the amounts already deducted on account of his personal exemption for the year under this Act or under a similar plan;
(b)  his maximum contributory earnings for the year, minus the amount of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be the salary and wages on which a contribution has been made by him for the year under a similar plan.
1965 (1st sess.), c. 24, s. 50; 1986, c. 59, s. 4.
53. A self-employed worker shall for each year make a contribution of 3.6% on the lesser of the following amounts:
(a)  the amount for the year of his pensionable self-employed earnings, minus the amount by which his personal exemption exceeds the aggregate of the amounts already deducted on account of his personal exemption for the year under this act or under a similar plan;
(b)  his maximum contributory earnings for the year, minus the amount of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be the salary and wages on which a contribution has been made by him for the year under a similar plan.
1965 (1st sess.), c. 24, s. 50.
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