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R-26.2.1 - Act respecting the restructuring of university-sector defined benefit pension plans
Section 10
Disposition versions
10. The total contributions for service subsequent to 31 December 2015 must, beginning 1 January 2018, be assumed equally by the employer and the active members or, if both agree, in another proportion, provided it complies with the parameters set out in the second paragraph. In addition, the employer and the active members may agree to share contributions beginning on an earlier date. They may also agree on a different apportionment for the various types of contributions, provided the total contributions are shared equally or in a proportion that complies with the parameters set out in the second paragraph.
The employer and the active members may agree to share the total contributions in a minimum proportion of 45% for the active members. In no case may the active members assume more than 50% of the total contributions.
The contributions to be taken into consideration for the purposes of the first paragraph for a fiscal year of the pension plan are the current service contribution, the amortization payment relating to any unfunded actuarial liability determined for service subsequent to 31 December 2015 and the stabilization contribution provided for in the second paragraph of section 13.
