59. An employer shall deduct from the remuneration paid to his employee for pensionable employment such amount as is prescribed on account of the employee’s contributions.
He shall also make such a deduction where the payment of remuneration results from a judgment.
For the purposes of the regulations made under this section, the Minister shall draw up Tables A and B determining the amount to be deducted from a remuneration paid to an employee during a particular period on account of the base contribution and the first additional contribution. In addition, the Minister shall draw up Table C determining the amount to be deducted from a remuneration paid to an employee during a particular period on account of the second additional contribution. The Minister shall post the tables on the Revenu Québec website.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of Tables A, B and C and the address of the website on which they are posted.
1965 (1st sess.), c. 24, s. 56; 1991, c. 8, s. 110; 1999, c. 65, s. 48; 2012, c. 8, s. 264; 2018, c. 22018, c. 2, s. 321; 2022, c. 232022, c. 23, s. 177111.