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R-9 - Act respecting the Québec Pension Plan

Section 56.1
Disposition versions

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56.1. A worker’s salary and wages on which a base contribution has been made for a year under a similar plan is equal to the least of
(a)  the amount by which the aggregate of all amounts each of which is the worker’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of the worker’s personal exemption for the year under the plan;
(b)  the proportional share of the maximum contributory earnings for the year under the similar plan; and
(c)  the amount obtained by dividing, by the base contribution rate for employees for the year under the similar plan, the aggregate of the deductions at source from the worker’s salary and wages for the year on account of the base contribution under this Act or a similar plan and 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.
2015, c. 21, s. 611; 2018, c. 2, s. 28.
56.1. A worker’s salary and wages on which a contribution has been made for a year under a similar plan is equal to the least of
(a)  the amount by which the aggregate of all amounts each of which is the worker’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of the worker’s personal exemption for the year under the plan;
(b)  the proportional share of the maximum contributory earnings for the year under the similar plan; and
(c)  the amount obtained by dividing, by the rate of contribution for employees for the year under the similar plan, the aggregate of the deductions at source from the worker’s salary and wages for the year under this Act or a similar plan and 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.
2015, c. 21, s. 611.
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