1.1 Contribution au régime de rentes du Québec
provide at least one parameter for fusion overlay
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1.1.1 Revenu brut annuel (réel ou déterminé) sous réserve du maximum annuel assurable prévu à l'article 54 de la lot.
1.1.2 Moins l'exemption générale de 3 300 $
La différence obtenue constitue le gain cotisable.
1.1.3 Multiplier le gain cotisable obtenu en 1.1.2 par 2.5 % afin d'obtenir la contribution au régime de rentes du Québec sous réserve d'un maximum de 752.50 $.
