RL-1 Slip and Summary of Source Deductions and Employer Contributions
RL-1 slip
The Relevé 1 – Revenus d’emploi et revenus divers (RL-1) is used to report:
- salaries or wages
- tips
- commissions
- any other remuneration paid to an employee (even if the employee is the employer’s spouse)
The RL-1 slip is also used for reporting amounts deducted at source from the above-mentioned types of remuneration.
The salary or wages or other remuneration must be reported on a single RL-1 slip.
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. For information on how to file RL slips, see Preparing and Transmitting 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
- compensation tax, if applicable
You must pay the balance of your source deductions, QPP contribution, QPIP premium, contribution of the health services fund and compensation tax when you make your last remittance for the month of December, not when you file form RLZ-1.S-V. If you do not pay your balance until you file form RLZ-1.S-V, you will be charged interest and you may have to pay a penalty.
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.
For more information on the filing of the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V), see the Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V).
Monthly statement of duties
This summary statement is used to compare the source deductions and employer contributions you must pay with the duties you have reported for the year. This form cannot be used to report or pay amounts for the CSST.
In no case should information on the amount you pay for the CSST be added to the remittance slip of the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V). Likewise, no CSST payment should accompany this 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, TPZ-1015.R.14.4-V) that we sent you.