Filing RL-1 Slips and the RL-1 Summary

Filing methods

You must file the prescribed RL-1 slip (see courtesy translation RL-1-T) and RL-1 summary (form RLZ-1.S-VSummary of Source Deductions and Employer Contributions). These documents can be completed directly onscreen. You can also obtain a paper copy of these documents.

If your business is registered for My Account for businesses, you can use the online services to file RL-1 slips and the RL-1 summary.

Note

You cannot use the online services if you are in one of the following situations:

  • You ceased to carry on your business during the year.
  • You permanently ceased to make remittances because you no longer have employees.
  • You wish to amend or cancel an RL-1 slip or an RL-1 summary already submitted to us.

You can also use a computer-generated RL-1 slip. To use a computer-generated RL-1 slip, you can purchase software authorized by Revenu Québec for filing RL-1 slips, or you can develop your own software for filing RL-1 slips. If you develop your own software, certain requirements must be met.

For more information, see RL Slips and Summaries or the Tax Preparers' Guide: RL Slips (ED-425-V).

Employers that have more than one account number

If you have more than one employer account, you must file RL-1 slips and an RL-1 summary for each account, under the name and identification number shown on each Remittance of Source Deductions and Employer Contributions (form 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).

However, all data pertaining to the contribution to the Workforce Skills Development and Recognition Fund (WSDRF) must be included on a single RL-1 summary, since the contribution must be calculated for the business as a whole and not for individual establishments. For more information, see “Total payroll (line 50)” on the How to Complete Lines 50 to 53 (Contribution to the WSDRF) of the RL-1 Summary page.

Employers that use the services of a payroll service provider

If a payroll service provider files RL-1, RL-2 or RL-25 slips with us on your behalf, make sure that the service provider also files the RL-1 summary. Even if you have mandated a person to file these documents for you, you are not freed of your obligation to file them. If the person does not file them, you will have to. Copy 1 of any paper slips must be enclosed with the RL-1 summary unless either the slips or the summary was filed online.

Deadline for filing and distribution

The deadline for filing your RL-1 slips and the RL-1 summary with us and distributing the RL-1 slips to employees and beneficiaries is the last day of February of the year following the year covered by the slips.

However, a different deadline may apply in the following situations:

Filing RL-1 slips and the RL-1 summary with Revenu Québec

Début de l'accordéon

More than 50 slips

If you are filing more than 50 RL-1 slips, you must send them to us online using software authorized by Revenu Québec (in an XML file) or the File the RL-1 Summary online service in My Account for businesses.

Fewer than 51 slips

If you are filing fewer than 51 RL-1 slips, you can send them to us:

  • online using:
    • software authorized by Revenu Québec (in an XML file), or 
    • the File the RL-1 Summary service in My Account for businesses; or
  • by mail (on paper).

In the case of paper slips, send us only copy 1 of each slip.

If you send us the RL slips online, do not mail us copy 1 of the paper slips. However, make sure you keep the slips on a technology-based medium or on paper for six years after the last taxation year to which they apply.

Important

We forward certain information from the RL-1 slips to Retraite Québec and to the Ministère du Travail, de l'Emploi et de la Solidarité sociale. This information may be taken into account when an application for benefits is filed.

If your business is registered for My Account for businesses, you can use the File the RL-1 Summary service to complete and file the RL-1 summary online. If you do not file the RL-1 summary online, you must send it to us on paper.

Copy 1 of any paper slips must be enclosed with the RL-1 summary unless you file the slips or the summary online.

Distributing RL-1 slips to employees and beneficiaries

If you file paper RL-1 slips, you must distribute copy 2 of the slips to the employees or beneficiaries either in person, by mail or by some other means.

If you distribute copy 2 of the slip to an employee or beneficiary electronically, you must have received the employee's or beneficiary's prior written consent, either by mail, electronically or by some other means. Note, however, that you can distribute RL slips to an employee electronically without the employee's prior written consent if you meet the criteria for distributing T4 slips to employees electronically. For more information, go to the Government of Canada website.

Review conducted by Revenu Québec

When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that amounts reported on the RL-1 slips do not match those reported in the RL-1 summary, we will do one of two things. We may send you a notice of assessment detailing any revised amounts, or we may send you one or more of the following forms for you to complete:

  • Statement of Employee and Employer QPP Contributions (LMU-141-V)
  • Statement of Québec Parental Insurance Plan Premiums (LMU-150-V)
  • Statement of Employer Contributions (LMU-142-V)
Note

We calculate the Québec Pension Plan (QPP) contributions, the Québec parental insurance plan (QPIP) premiums, the contributions to the health services fund and to the WSDRF and the contribution related to labour standards you are required to pay in accordance with the law. For information about each of these contributions, please refer to the Guide for Employers (TP-1015.G-V).

For more information, see RL Slips and Summaries. You can also see the Tax Preparer's Guide: RL Slips (ED-425-V).

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