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step-rate contribution [1 record]

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Record 1 1987-05-26

English

Subject field(s)
  • Employment Benefits
CONT

The easiest way is to adopt a step-rate contribution basis. If the contributions were 5% less CPP [Canada Pension Plan], then the members have been paying 5% on earnings from zero to the Year's Basic Exemption (YBE), 3.2% on earnings from YBE to Year's Maximum Pensionable Earnings (YMPE) and 5% on earnings over the YMPE.

French

Domaine(s)
  • Avantages sociaux
CONT

Le moyen le plus simple de surmonter cette difficulté serait d'adopter une formule de cotisation en paliers. Ainsi, si la cotisation se chiffrait à 5% moins la cotisation au RRQ/RPC, le participant payait effectivement 5% sur la tranche de salaire égale ou inférieure à l'exemption de base de l'année (EBA), 3,2% sur celle se situant entre l'EBA et le maximum annuel des gains admissibles (MAGA) et 5% sur la fraction du salaire en sus du MAGA.

Spanish

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