(1.1) Notwithstanding subsection (1), for 1997 the contribution required by that subsection, in this subsection referred to as the “basic contribution”, shall be calculated as though the contribution rate for employees were 2.925% and every employee who is required to make a contribution under that subsection shall make an additional contribution of an amount equal to 1/39 of the basic contribution.
(1.1) Toutefois, pour l’année 1997, en plus de la cotisation prévue au paragraphe (1), calculée au taux de cotisation des employés de 2,925 pour cent, il doit verser une cotisation supplémentaire qui est égale à 1/39 de cette cotisation.