Contributions to a Multi-Employer Insurance Plan

Coronavirus (COVID-19)

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Contributions you pay to the administrator of a multi-employer insurance plan for a group insurance plan (other than insurance for total or partial loss of income from an office or employment) constitute a taxable benefit for an employee. The value of the benefit corresponds to the portion of the contributions (and the related tax) applicable to the work performed by the employee during the year.

Include the value of the benefit in boxes A, G and P of the employee's RL-1 slip (see courtesy translation RL-1-T).

If you are the administrator of a multi-employer insurance plan, click RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans.

Source deductions and contributions

A benefit related to contributions you make to an employee's multi-employer insurance plan is subject to source deductions of income tax. However, you have to stop withholding income tax when the total of the contributions reaches the estimated reasonable amount of the taxable benefit that would be provided to the employee were the employee to receive coverage under the plan for the entire year.

You have to continue withholding Québec Pension Plan (QPP) contributions and paying employer contributions on the value of the benefit.

Note

Contributions you make to a multi-employer insurance plan are not subject to Québec parental insurance plan (QPIP) premiums.

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