40. A female employee who was granted a maternity leave while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan may be credited, without contributions and up to 90 contributory days, with the days of a maternity leave which was in progress on 1 July 1965 or which began after that date but ended before 1 July 1976, provided the leave has not been otherwise credited under this plan, and provided the 90-day period allows the employee to complete 95% or more of the school year in which she was granted the maternity leave.
A female employee who was granted a maternity leave may be credited, without contributions and up to 120 contributory days, with the days of a maternity leave that was in progress on 1 July 1976 or which began after that date but ended before 1 July 1983, provided the leave has not been otherwise credited under this plan.
To be credited with the days of the maternity leave, the employee referred to in the first or second paragraph is required to have contributed to the pension fund of officers of education established by Part VIII of the Education Act, the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan within 12 months preceding the beginning of the maternity leave, and to have again contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan within the two years following the year in which the maternity leave ended, even if, in the last two cases, the employee referred to in the first paragraph was not a teacher within the meaning of the Teachers Pension Plan at the time she again contributed.
Contributions paid by the employee to redeem the maternity leave under the provisions relating to the redemption of a leave without pay are refunded without interest if the leave was redeemed while she was an employee for the purposes of the Teachers Pension Plan or the Civil Service Superannuation Plan, and the sums paid by the employee are refunded with interest if the leave was redeemed while she was an employee for the purposes of the Government and Public Employees Retirement Plan. In this last case, interest is compounded annually at the rates determined in Schedule II to this Act to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date. However, if the period redeemed in respect of a maternity leave which ended before 1 July 1976 exceeded 100 days, the maternity leave cannot be credited without contributions and the contributions or the sums paid by the employee cannot be refunded. If the period redeemed in respect of a maternity leave which was in progress on 1 July 1976 or which began after that date exceeded the period credited under this section, the balance of the redeemed period remains credited to the account of the employee, even if it is less than 30 days.
1987, c. 107, s. 40; 1990, c. 87, s. 26; 2002, c. 30, s. 28; 2004, c. 39, s. 6; 2013, c. 9, s. 8; 2015, c. 20, s. 61.