R-9 - Act respecting the Québec Pension Plan

Section 98.2.1 Disposition versions

2024-01-01

98.2.1. The contributor’s salary and wages determined on the basis of the second additional contributions made are the least of

(a)  the amount by which the contributor’s pensionable salary and wages for the year in respect of pensionable employment under this Act exceed the amount that corresponds to the difference between his maximum pensionable earnings for the year and the proportional share of his pensionable earnings for the year under the similar plan;

(b)  the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:

(1)  the amount by which his additional maximum pensionable earnings for the year exceed the proportional share of his additional maximum pensionable earnings for the year under the similar plan,

(2)  the amount by which his maximum pensionable earnings for the year exceed the proportional share of his maximum pensionable earnings for the year under the similar plan; and

(c)  the amount obtained by dividing, by one-half of the second additional contribution rate, the amount by which the amount determined under the second paragraph is exceeded by the total of

(1)  the aggregate of the deductions at source made from the contributor’s salary and wages for the year under this Act or a similar plan on account of the second additional contribution,

(2)  any amount that an employer has not deducted at source from the contributor’s salary and wages for the year on account of the second additional 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, and

(3)  an amount equal to the aggregate of the amounts established under subparagraph b of the second paragraph of section 56 and subparagraph b of the second paragraph of section 56.2.

The amount to which subparagraph c of the first paragraph refers is equal to the aggregate of

(a)  an amount equal to the product of the second additional contribution rate for employees for the year under the similar plan and the amount of the contributor’s salary and wages determined on the basis of the second additional contributions made under a similar plan, according to section 98.2.2; and

(b)  the overpayment established under the first paragraph of section 51.

2022, c. 3, s. 72.