R-9 - Act respecting the Québec Pension Plan

Section 56 Disposition versions

2018-02-22

56. A worker’s salary and wages on which a base contribution has been made for a year is equal to the amount obtained by dividing, by one-half of the base contribution rate for the year, an amount equal to the amount by which the aggregate of the following amounts exceeds the amount described in the second paragraph:

(a)  the aggregate of the deductions at source made from the worker’s salary and wages for the year on account of the base contribution under this Act or a similar plan; and

(b)  any amount that an employer has not deducted at source from the worker’s salary and wages for the year on account of the base contribution, as the employer should have done under this Act or a similar plan, provided that the worker has given notice of that fact to the Minister on or before 30 April of the following year.

The amount to which the first paragraph refers is equal to 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 amount of the worker’s salary and wages on which a base contribution has been made for the year under the plan; and

(b)  the amount by which the amount referred to in subparagraph a of the first paragraph exceeds the aggregate of the amounts established under subparagraphs a and b of the first paragraph of section 51.

1965 (1st sess.), c. 24, s. 53; 1972, c. 53, s. 15; 1986, c. 59, s. 5; 2015, c. 21, s. 610; 2018, c. 2, s. 27.

2015-10-21

56. A worker’s salary and wages on which a contribution has been made for a year is equal to the amount obtained by dividing, by one-half of the rate of contribution for the year, an amount equal to the amount by which the aggregate of the following amounts exceeds the amount described in the second paragraph:

(a)  the aggregate of the deductions at source made from the worker’s salary and wages for the year under this Act or a similar plan; and

(b)  any amount that an employer has not deducted at source from the worker’s salary and wages for the year, as the employer should have done under this Act or a similar plan, provided that the worker has given notice of that fact to the Minister on or before 30 April of the following year.

The amount to which the first paragraph refers is equal to 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 amount of the worker’s salary and wages on which a contribution has been made for the year under the plan; and

(b)  where an employer of the worker has obtained a full or partial refund of a contribution made in respect of the worker for the year, an amount equal to 50% of the total of the aggregate of all amounts each of which is an amount so refunded to an employer of the worker for the year and the amount of the overpayment that the worker is deemed to have made for the year.

1965 (1st sess.), c. 24, s. 53; 1972, c. 53, s. 15; 1986, c. 59, s. 5; 2015, c. 21, s. 610.

1986-06-19

56. The salary and wages of a worker on which a contribution has been made for a year is equal to the amount obtained by dividing by one-half of the rate of contribution for the year the total of the following amounts:

(a)  the aggregate of the deductions at source prescribed for the year, minus the amount of any refund of such deductions made under section 78, or which might have been made under such section if no agreement had been entered into under section 79;

(b)  the amount which the employer has failed to deduct on account of the employee’s contribution for the year, as he should have done, provided that the employee has given notice thereof to the Minister on or before 30 April in the following year.

1965 (1st sess.), c. 24, s. 53; 1972, c. 53, s. 15; 1986, c. 59, s. 5.

1977-12-31

56. The salary and wages of a worker on which a contribution has been made for a year is equal to 500/9 of the total of the following amounts:

(a)  the aggregate of the deductions at source prescribed for the year, minus the amount of any refund of such deductions made under section 78, or which might have been made under such section if no agreement had been entered into under section 79;

(b)  the amount which the employer has failed to deduct on account of the enployee’s contribution for the year, as he should have done, provided that the employee has given notice thereof to the Minister on or before April 30 in the following year.

1965 (1st sess.), c. 24, s. 53; 1972, c. 53, s. 15.