RL-1 Slip and Summary of Source Deductions and Employer Contributions
The Relevé 1 – Revenus d'emploi et revenus divers (RL-1) is used to report:
- salaries or wages
- any other remuneration paid to an employee (even if the employee is the employer's spouse) or to a self-employed person
The slip is also used for reporting amounts withheld from the above-mentioned types of remuneration.
All salaries, wages and other amounts paid to an employee by the same employer should preferably be entered on a single RL-1 slip.
Deadline for filing and distribution
If you are filing more than 50 RL-1 slips for a calendar year, you must transmit your RL-slip data online in an XML file.
If you are filing fewer than 51 RL-1 slips, you can transmit the RL-1 slip data online in an XML file (see note), or by mail in the case of paper slips. In the latter case, you must mail only copy 1 of each RL-1 slip.
For information on how to file RL slips, see Filing RL slips.
Summary of source deductions and employer contributions
You must file the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) for a particular taxation year by the last day of February of the following year. You must report the amounts paid to Revenu Québec as:
- Québec income tax
- contributions to the Québec Pension Plan (QPP)
- Québec parental insurance plan (QPIP) premiums
- contributions to the health services fund
- contributions to the financing of the Commission des normes du travail (CNT)
- contributions to the Workforce Skills Development and Recognition Fund (WSDRF), if applicable
The Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) must not be used to report or pay amounts for the CSST. Therefore no information regarding such amounts should be entered on its remittance slip. Moreover, no CSST payments should be included with the slip.
To report and pay amounts for the CSST, use the remittance slip enclosed with the form Remittance of Source Deductions and Employer Contributions (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) that we sent you.
The notice of assessment sent to you by the CSST includes the Annexe - Versements périodiques, which shows the periodic payments you reported for the preceeding year. For more information, contact the CSST at 1 866 302-CSST (2778) or consult the CSST website.
You must enclose copy 1 of the paper RL-1 slip with the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V), unless you transmit your RL slips online. Make sure you enter the correct amount of source deductions and employer contributions in each of the boxes of the remittance slip of form RLZ-1.S-V.
You must remit source deductions, your QPP contributions, QPIP premiums and your contribution to the health services fund when you make your remittance for the month of December, not when you file the RLZ-1.S-V form. If you remit this amount with the summary, interest will be charged on the amount due and a penalty may be imposed.
If you are registered for Clic Revenu, you can file form RLZ-1.S using the Online Filing of RL-1 Slips and the Summary of Source Deductions and Employer Contributions online service.
If you are not registered for the online service, you must mail a paper copy of the summary to one of the following addresses:
Montréal, Laval, Laurentides, Lanaudière and Montérégie
C.P. 6700, succursale Place Desjardins
Montréal (Québec) H5B 1J4
Québec and other regions
3800, rue de Marly
C.P. 25666, succursale Terminus
Québec (Québec) G1A 1B6