R-9 - Act respecting the Québec Pension Plan

Section 98.1 Disposition versions

2024-01-01

98.1. The first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:

(a)  the total of

(1)  his pensionable salary and wages,

(2)  his pensionable earnings from self-employment, and

(3)  his pensionable earnings as a family-type resource or an intermediate resource;

(b)  the aggregate of the four following amounts:

(1)  the total of his salary and wages determined under section 98.1.1 on the basis of the first additional contributions made and the amount obtained by dividing his first additional contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the first additional contribution rate for the year,

(2)  the total, determined in prescribed manner, of his salary and wages determined under section 98.1.2 on the basis of the first additional contributions made under a similar plan and the amount obtained by dividing his first additional contribution under such a plan in respect of his self-employed earnings by the first additional contribution rate for the year for a self-employed worker determined under such a plan,

(3)  the amount obtained by dividing double the first additional contributions that are unused for the purpose of computing the salaries and wages referred to in subparagraphs 1 and 2 by the first additional contribution rate for the year determined under section 44.2 or the first additional contribution rate for the year for a self-employed worker determined under a similar plan, according to the plan under which the worker is required to make a contribution, and

(4)  the contributor’s personal exemption for the year; and

(c)  his maximum pensionable earnings for the year.

Nevertheless, if, for a year, the amount of the contributor’s first additional unadjusted pensionable earnings does not exceed his personal exemption, such amount is deemed to be nil.

2018, c. 2, s. 46; 2022, c. 3, s. 69.

2018-02-22

98.1. The first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:

(a)  the total of

(1)  his pensionable salary and wages,

(2)  his pensionable earnings from self-employment, and

(3)  his pensionable earnings as a family-type resource or an intermediate resource;

(b)  the aggregate of the three following amounts:

(1)  the total of his salary and wages on which a first additional contribution has been made and the amount obtained by dividing his first additional contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the first additional contribution rate for the year,

(2)  the total, determined in prescribed manner, of his salary and wages on which a first additional contribution has been made under a similar plan and the amount obtained by dividing his first additional contribution under such plan in respect of his self-employed earnings by the first additional contribution rate for the year for a self-employed worker determined under such plan, and

(3)  the contributor’s personal exemption for the year; and

(c)  his maximum pensionable earnings for the year.

Nevertheless, if, for a year, the amount of the contributor’s first additional unadjusted pensionable earnings does not exceed his personal exemption, such amount is deemed to be nil.

2018, c. 2, s. 46.