Contributions (or Premiums) Paid to Insurance Plans

Consult the table below to find out whether a taxable benefit related to insurance plan contributions (or premiums) you pay is subject to source deductions and contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.


Click a link to learn more about a benefit and to find out if you have to include its value in an employee's income.

See Benefit Provided to an Employee for information about benefits in kind.

Get information on the basic conditions for making source deductions and paying employer contributions.

Benefits related to contributions (or premiums) paid to an insurance plan
Type of insurance plan Taxable benefit Boxes of the RL-1 slip
Group insurance plan (other than a multi-employer insurance plan)

Yes, except for:

  • a group insurance plan providing coverage for total or partial loss of income from an office or employment (if wage loss benefits are payable periodically)
  • contributions paid for the benefit of the surviving spouse of a deceased employee
Multi-employer insurance plan (contributions paid by the employer to the administrator of the plan) Yes Boxes A and P
Non-group insurance plan Yes Boxes A and L
Top-up disability payments under an insurance plan funded solely by employee contributions No Not applicable

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