TARIF APPLICABLE POUR ACQUITTER LE COÛT D’UN RACHAT DE SERVICE
1. Rachat d’une période d’absence sans traitement en vertu des articles 38 et 118 de la Loi.
_________________________________________________________________________________
| |
| Période de service visée par le rachat |
|_________________________________________________________________________________|
| | | | |
| Âge de l’employé à la | Antérieure au | Postérieure au | Postérieure au |
| date de réception de la |1er juillet 1982 | 30 juin 1982 |31 décembre 1999|
| demande de rachat | | et antérieure au| |
| | | 1er janvier 2000| |
|____________________________|_________________|_________________|________________|
| | | | |
| 24 ou moins | 17,6% | 13,9% | 15,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 25 | 17,6% | 14,0% | 15,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 26 | 18,2% | 14,4% | 15,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 27 | 18,6% | 14,8% | 16,2% |
|____________________________|_________________|_________________|________________|
| | | | |
| 28 | 19,2% | 15,1% | 16,6% |
|____________________________|_________________|_________________|________________|
| | | | |
| 29 | 19,7% | 15,5% | 17,0% |
|____________________________|_________________|_________________|________________|
| | | | |
| 30 | 20,0% | 15,7% | 17,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 31 | 20,0% | 15,7% | 17,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 32 | 20,0% | 15,7% | 17,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 33 | 20,0% | 15,7% | 17,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 34 | 20,1% | 15,8% | 17,4% |
|____________________________|_________________|_________________|________________|
| | | | |
| 35 | 20,2% | 15,9% | 17,5% |
|____________________________|_________________|_________________|________________|
| | | | |
| 36 | 20,2% | 15,9% | 17,5% |
|____________________________|_________________|_________________|________________|
| | | | |
| 37 | 20,2% | 15,9% | 17,5% |
|____________________________|_________________|_________________|________________|
| | | | |
| 38 | 20,3% | 15,9% | 17,6% |
|____________________________|_________________|_________________|________________|
| | | | |
| 39 | 20,6% | 16,2% | 17,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 40 | 20,7% | 16,2% | 17,9% |
|____________________________|_________________|_________________|________________|
| | | | |
| 41 | 20,8% | 16,3% | 18,0% |
|____________________________|_________________|_________________|________________|
| | | | |
| 42 | 21,0% | 16,5% | 18,2% |
|____________________________|_________________|_________________|________________|
| | | | |
| 43 | 21,4% | 16,8% | 18,5% |
|____________________________|_________________|_________________|________________|
| | | | |
| 44 | 21,8% | 17,1% | 18,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 45 | 22,0% | 17,3% | 19,1% |
|____________________________|_________________|_________________|________________|
| | | | |
| 46 | 22,4% | 17,6% | 19,4% |
|____________________________|_________________|_________________|________________|
| | | | |
| 47 | 22,7% | 17,9% | 19,7% |
|____________________________|_________________|_________________|________________|
| | | | |
| 48 | 23,0% | 18,2% | 20,0% |
|____________________________|_________________|_________________|________________|
| | | | |
| 49 | 23,4% | 18,5% | 20,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 50 | 23,9% | 18,9% | 20,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 51 | 24,6% | 19,4% | 21,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 52 | 25,2% | 19,9% | 21,9% |
|____________________________|_________________|_________________|________________|
| | | | |
| 53 | 25,7% | 20,3% | 22,4% |
|____________________________|_________________|_________________|________________|
| | | | |
| 54 | 26,1% | 20,7% | 22,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 55 | 26,3% | 20,9% | 23,0% |
|____________________________|_________________|_________________|________________|
| | | | |
| 56 | 26,3% | 21,0% | 23,1% |
|____________________________|_________________|_________________|________________|
| | | | |
| 57 | 26,3% | 21,1% | 23,1% |
|____________________________|_________________|_________________|________________|
| | | | |
| 58 | 26,3% | 21,2% | 23,2% |
|____________________________|_________________|_________________|________________|
| | | | |
| 59 | 26,2% | 21,2% | 23,2% |
|____________________________|_________________|_________________|________________|
| | | | |
| 60 | 26,0% | 21,1% | 23,1% |
|____________________________|_________________|_________________|________________|
| | | | |
| 61 | 25,8% | 21,0% | 23,0% |
|____________________________|_________________|_________________|________________|
| | | | |
| 62 | 25,6% | 21,0% | 22,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 63 | 25,4% | 20,9% | 22,7% |
|____________________________|_________________|_________________|________________|
| | | | |
| 64 | 25,1% | 20,8% | 22,6% |
|____________________________|_________________|_________________|________________|
| | | | |
| 65 | 24,9% | 20,7% | 22,5% |
|____________________________|_________________|_________________|________________|
| | | | |
| 66 | 24,3% | 20,3% | 21,9% |
|____________________________|_________________|_________________|________________|
| | | | |
| 67 | 23,6% | 19,8% | 21,4% |
|____________________________|_________________|_________________|________________|
| | | | |
| 68 | 22,9% | 19,4% | 20,9% |
|____________________________|_________________|_________________|________________|
| | | | |
| 69 | 22,3% | 18,9% | 20,3% |
|____________________________|_________________|_________________|________________|
| | | | |
| 70 | 21,6% | 18,5% | 19,8% |
|____________________________|_________________|_________________|________________|
| | | | |
| 71 | 20,9% | 18,0% | 19,3% |
|____________________________|_________________|_________________|________________|
Toutefois, dans le cas d’une période d’absence qui a débuté après le 31 décembre 2007, le tarif ne peut être inférieur à 200% des cotisations qui auraient été versées par l’employé durant cette période.
2. Rachat d’une période de service accompli par un employé engagé à titre occasionnel en vertu de l’article 146 de la Loi.
_________________________________________________________________________________
| |
| Période de service visée par le rachat |
____________________________|____________________________________________________|
| | | | |
| Âge de l’employé à la | Antérieure au | Postérieure au | Postérieure au |
| date de réception de la |1er juillet 1982 | 30 juin 1982 |31 décembre 1999|
| demande de rachat | | et antérieure au| |
| | | 1er janvier 2000| |
|____________________________|_________________|_________________|________________|
| | | | |
| 24 ou moins | 7,33% | 6,95% | 7,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 25 | 7,33% | 7,00% | 7,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 26 | 7,58% | 7,20% | 7,90% |
|____________________________|_________________|_________________|________________|
| | | | |
| 27 | 7,75% | 7,40% | 8,10% |
|____________________________|_________________|_________________|________________|
| | | | |
| 28 | 8,00% | 7,55% | 8,30% |
|____________________________|_________________|_________________|________________|
| | | | |
| 29 | 8,21% | 7,75% | 8,50% |
|____________________________|_________________|_________________|________________|
| | | | |
| 30 | 8,33% | 7,85% | 8,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 31 | 8,33% | 7,85% | 8,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 32 | 8,33% | 7,85% | 8,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 33 | 8,33% | 7,85% | 8,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 34 | 8,38% | 7,90% | 8,70% |
|____________________________|_________________|_________________|________________|
| | | | |
| 35 | 8,42% | 7,95% | 8,75% |
|____________________________|_________________|_________________|________________|
| | | | |
| 36 | 8,42% | 7,95% | 8,75% |
|____________________________|_________________|_________________|________________|
| | | | |
| 37 | 8,42% | 7,95% | 8,75% |
|____________________________|_________________|_________________|________________|
| | | | |
| 38 | 8,46% | 7,95% | 8,80% |
|____________________________|_________________|_________________|________________|
| | | | |
| 39 | 8,58% | 8,10% | 8,90% |
|____________________________|_________________|_________________|________________|
| | | | |
| 40 | 8,63% | 8,10% | 8,95% |
|____________________________|_________________|_________________|________________|
| | | | |
| 41 | 8,67% | 8,15% | 9,00% |
|____________________________|_________________|_________________|________________|
| | | | |
| 42 | 8,75% | 8,25% | 9,10% |
|____________________________|_________________|_________________|________________|
| | | | |
| 43 | 8,92% | 8,40% | 9,25% |
|____________________________|_________________|_________________|________________|
| | | | |
| 44 | 9,08% | 8,55% | 9,40% |
|____________________________|_________________|_________________|________________|
| | | | |
| 45 | 9,17% | 8,65% | 9,55% |
|____________________________|_________________|_________________|________________|
| | | | |
| 46 | 9,33% | 8,80% | 9,70% |
|____________________________|_________________|_________________|________________|
| | | | |
| 47 | 9,46% | 8,95% | 9,85% |
|____________________________|_________________|_________________|________________|
| | | | |
| 48 | 9,58% | 9,10% | 10,00% |
|____________________________|_________________|_________________|________________|
| | | | |
| 49 | 9,75% | 9,25% | 10,15% |
|____________________________|_________________|_________________|________________|
| | | | |
| 50 | 9,96% | 9,45% | 10,40% |
|____________________________|_________________|_________________|________________|
| | | | |
| 51 | 10,25% | 9,70% | 10,65% |
|____________________________|_________________|_________________|________________|
| | | | |
| 52 | 10,50% | 9,95% | 10,95% |
|____________________________|_________________|_________________|________________|
| | | | |
| 53 | 10,71% | 10,15% | 11,20% |
|____________________________|_________________|_________________|________________|
| | | | |
| 54 | 10,88% | 10,35% | 11,40% |
|____________________________|_________________|_________________|________________|
| | | | |
| 55 | 10,96% | 10,45% | 11,50% |
|____________________________|_________________|_________________|________________|
| | | | |
| 56 | 10,96% | 10,50% | 11,55% |
|____________________________|_________________|_________________|________________|
| | | | |
| 57 | 10,96% | 10,55% | 11,55% |
|____________________________|_________________|_________________|________________|
| | | | |
| 58 | 10,96% | 10,60% | 11,60% |
|____________________________|_________________|_________________|________________|
| | | | |
| 59 | 10,92% | 10,60% | 11,60% |
|____________________________|_________________|_________________|________________|
| | | | |
| 60 | 10,83% | 10,55% | 11,55% |
|____________________________|_________________|_________________|________________|
| | | | |
| 61 | 10,75% | 10,50% | 11,50% |
|____________________________|_________________|_________________|________________|
| | | | |
| 62 | 10,67% | 10,50% | 11,40% |
|____________________________|_________________|_________________|________________|
| | | | |
| 63 | 10,58% | 10,45% | 11,35% |
|____________________________|_________________|_________________|________________|
| | | | |
| 64 | 10,46% | 10,40% | 11,30% |
|____________________________|_________________|_________________|________________|
| | | | |
| 65 | 10,38% | 10,35% | 11,25% |
|____________________________|_________________|_________________|________________|
| | | | |
| 66 | 10,13% | 10,15% | 10,95% |
|____________________________|_________________|_________________|________________|
| | | | |
| 67 | 9,83% | 9,90% | 10,70% |
|____________________________|_________________|_________________|________________|
| | | | |
| 68 | 9,54% | 9,70% | 10,45% |
|____________________________|_________________|_________________|________________|
| | | | |
| 69 | 9,29% | 9,45% | 10,15% |
|____________________________|_________________|_________________|________________|
| | | | |
| 70 | 9,00% | 9,25% | 9,90% |
|____________________________|_________________|_________________|________________|
| | | | |
| 71 | 8,71% | 9,00% | 9,65% |
|____________________________|_________________|_________________|________________|
3. Le tarif applicable pour acquitter le coût d’un rachat en vertu de l’article 152.1 de la Loi relativement à une période de service accompli par un employé dans un centre de recherche varie selon la date à laquelle la demande de rachat de l’employé est reçue par Retraite Québec.Dans le cas où la demande de rachat est reçue avant le 1er janvier 2013, le tarif est celui apparaissant dans le tableau de l’article 2 de la présente annexe. Dans le cas où cette demande est reçue après le 31 décembre 2012, le tarif est celui apparaissant dans le tableau de l’article 1 de la présente annexe.
4. Le tarif applicable pour acquitter le coût d’un rachat en vertu de l’article 152.4 ou de l’article 152.6 de la Loi est celui apparaissant dans le tableau de l’article 1 de la présente annexe.