R-9 - Act respecting the Québec Pension Plan

Section 98.1.1 Disposition versions

2024-01-01

98.1.1. The contributor’s salary and wages determined on the basis of the base contributions and the first additional contributions made are the least of

(a)  the amount by which the contributor’s pensionable salary and wages for the year in respect of pensionable employment exceed the amount that corresponds to the difference between his personal exemption for the year and the proportional share of his personal exemption for the year under the similar plan;

(b)  the amount by which the contributor’s maximum contributory earnings for the year exceed the proportional share of his maximum contributory earnings for the year under the similar plan; and

(c)  the amount obtained by dividing, by one-half of the base contribution rate for the year or one-half of the first additional contribution rate, as the case may be, the amount by which the amount determined under the second paragraph is exceeded by the total of

(1)  the aggregate of the deductions at source made from the contributor’s salary and wages for the year under this Act or a similar plan on account of the base contribution or the first additional contribution, as the case may be, and

(2)  any amount that an employer has not deducted at source from the contributor’s salary and wages for the year on account of the base contribution or the first additional contribution, as the case may be, 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.

The amount to which subparagraph c of the first paragraph refers is equal to the aggregate of

(a)  an amount equal to the product of the amount of the contributor’s salary and wages determined under section 98.1.2 and on which a base contribution or a first additional contribution, as the case may be, has been made under a similar plan and the base contribution rate for employees or the first additional contribution rate for employees, as the case may be, for the year under the similar plan; and

(b)  an amount equal to the amount by which the amount described in subparagraph 1 of subparagraph c of the first paragraph exceeds the aggregate of the amounts determined under subparagraphs a and b or c and d of the first paragraph of section 51, as the case may be.

2022, c. 3, s. 70.