R-9 - Act respecting the Québec Pension Plan

Section 98.2.2 Disposition versions

2024-01-01

98.2.2. The contributor’s salary and wages determined on the basis of the second additional contributions made under a similar plan are the least of

(a)  the amount by which the aggregate of all amounts each of which is the contributor’s pensionable salary and wages for the year in respect of pensionable employment under the similar plan exceeds the proportional share of his personal exemption for the year under that plan;

(b)  the amount by which the proportional share of the contributor’s additional maximum pensionable earnings for the year under the similar plan exceeds the proportional share of his maximum pensionable earnings for the year under that plan; and

(c)  the amount obtained by dividing, by the second additional contribution rate for employees for the year under the similar plan, the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:

(1)  the total of the aggregate of the deductions at source made from the contributor’s salary and wages for the year on account of the second additional contribution under this Act or a similar plan and any amount an employer has not deducted at source from his 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,

(2)  the amount equal to the aggregate of the amounts determined under subparagraph b of the second paragraph of section 56 and subparagraph b of the second paragraph of section 56.2.

2022, c. 3, s. 72.