Table of Remuneration Subject to Source Deductions and Employer Contributions
The table below shows whether the remuneration you pay is subject to source deductions and employer contributions. It also shows in which box of the RL-1 slip (see courtesy translation RL-1-T) to include the remuneration.
For certain types of remuneration, you can click on the hyperlink to see important information.
You can also refer to the basic conditions.
If the remuneration you pay is not shown in the table below, contact us.
|Remuneration type||Source deductions and contributions||RL-1 slip boxes|
|Income Tax||QPP||QPIP||Health services fund, labour standards, WSDRF|
|Benefits paid by a trustee under a supplementary unemployment benefit plan||O (code RA)|
|Benefits paid under a program administered pursuant to an agreement entered into under the Department of Fisheries and Oceans Act (federal statute)||O (code RI)|
|Benefits paid under an income support program to the parents of a crime victim||O (code CD)|
|Benefits paid under the Labour Adjustment Benefits Act (federal statute)||O (code RG)|
|Commissions paid to an employee||A, G, I, M|
|Death benefit paid by an employer 6||O (code RK)|
|Death benefits received from Retraite Québec||N/A|
|Deferred profit-sharing plan (DPSP)|
|Annuities from a DPSP: periodic payments||N/A|
|Directors' fees paid to a director who is resident in Canada||– 4||A, G, I|
|Directors' fees paid to a director who is not resident in Canada, but who attends meetings or performs duties in Québec||– 4||
A, G, I
|Earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well-being Act (federal statute)||A|
|Employee benefit plan|
|Refunds of contributions made by an employee to an employee benefit plan||N/A|
|Amounts paid by a custodian of an employee benefit plan||A (code A-1)|
|Amounts paid by an employer to a custodian of an employee benefit plan||Q|
|Amounts paid by an employer to a trustee of an employee trust||G, Q|
|Amounts paid by a trustee of an employee trust||A (code A-2)|
|Employment Insurance benefits 7||N/A|
|Financial assistance paid under a program established by a government or government agency in Canada or by another organization||O (code RS)|
|Gratuities and retroactive pay||A, G, I|
|Amounts paid as consideration for the surrender, cancellation or redemption of an income-averaging annuity contract 10||N/A|
|Income-averaging annuity for artists||N/A|
|Income supplements||O (code RS)|
|Indemnities further to an industrial accident – CNESST 3||–||–||–||–||–|
|Indemnity paid further to a precautionary cessation of work (amount paid to an employee under the Act respecting occupational health and safety for the first five days following the date on which the employee stopped working)||A, G, I|
|Labour adjustment benefits for older workers and income assistance payments paid to such workers under the Department of Labour Act (federal statute)||O (code RH)|
|Overtime pay||A, G, I|
|Paid leaves of absence (other than a salary deferral arrangement)|
Deferred salary leave (self-funded)
Portion of the salary or wages paid in the year
|A, G, I|
|Payment of the deferred portion of salary or wages when the employee takes a leave of absence||A, G|
|Portion of the salary or wages not paid in the year and deferred to another year||I|
Salary advance leave
Salary paid in advance
|A, G, I|
|Parental insurance benefits|
|Top-up payments made by an employer to increase parental insurance or compassionate care benefits||8||A, G|
|Parental insurance benefits||N/A|
|Patronage dividends||O (code RL)|
|Single payment in full satisfaction of all an employee's rights in the plan, if the payment is taxable for the employee||A|
|Single payment in full satisfaction of all an employee's rights in the plan, if the payment is not taxable for the employee||N/A|
|Amounts paid by an employer to a trustee of a profit-sharing plan||Q|
|Amounts paid by a trustee of a profit-sharing plan if that amount can be reasonably attributed to an amount paid to the trustee after May 12, 1994||N/A|
|Amounts paid by a trustee of a profit-sharing plan if that amount can be reasonably attributed to an amount paid to the trustee before May 13, 1994||N/A|
|Registered disability savings plan (RDSP)|
|Portion of disability assistance payments made to the beneficiary for the year||O (code CC)|
|Registered education savings plans (RESP)|
|Educational assistance payments||O (code RU)|
|Accumulated income payments||O (code RV)|
|Refunds of RESP contributions||N/A|
|Registered pension plan (RPP) or other pension plans|
|Pension benefits: periodic payments||N/A|
|Registered retirement income fund (RRIF)|
|Portion of the payment from a RRIF that exceeds the minimum amount||N/A|
|Portion of the payment from a RRIF that represents the minimum amount||N/A|
|Registered retirement savings plan (RRSP)|
|Research grants||O (code RC)|
|Retirement compensation arrangement|
|Amounts paid by a custodian under a retirement compensation arrangement||O (code RQ)|
|Contributions paid to a retirement compensation arrangement||D (code D-1)|
|Retiring allowance, including indemnities paid to terminate a contract of employment|
|Retiring allowance (also called "severance pay")||O (code RJ)|
|Indemnity in lieu of notice required under the Act respecting labour standards||– 1||O (code RJ)|
|Other indemnities for damages plus interest upon termination of a contract of employment||– 1||O (code RJ)|
|Salaries or wages 11||A, G, I|
|Salary deferral arrangements|
|All the salary or wages earned in the year (including the portion that is not paid in the year but is deferred to another year)||A, G, I|
|Payment of the deferred portion of salary or wages||N/A|
|Taxable benefits in cash||A, G, I|
|Taxable benefits in kind 2||A, G|
|Tips (including allocated tips)||5||A, G, S, T|
|Vacation pay||A, G, I|
|Voluntary retirement savings plan (VRSP) or pooled registered pension plan (PRPP)|
|Wage Earner Protection Program payments made by Employment and Social Development Canada||O (code CA)|
|Wage loss replacement benefits|
|Wage loss replacement benefits paid by an employer||A, G, I|
|Wage loss replacement benefits paid by an insurer or trustee||9||O (code RN)|
- Both an indemnity in lieu of notice required under the Act respecting labour standards and an amount paid as damages upon cancellation of an employment contract are subject to the contribution related to labour standards.
A taxable benefit in kind is not subject to source deductions of income tax or QPP contributions if no other amount is paid to the employee for the pay period in which the benefit in kind is granted. A taxable benefit in kind (other than a benefit consisting of board and lodging received by the employee for a pay period in which the employee received cash remuneration) is not subject to QPIP premiums, either. You must take into account the value of a taxable benefit in kind in calculating the employer contribution to the health services fund, the contribution related to labour standards and, where applicable, the contribution to the WSDRF. See Taxable Benefits.
Consult Appendix 1 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V), to see whether the remuneration you pay further to an industrial accident is subject to source deductions and employer contributions.
- Director's fees are subject to the contributions to the health services fund and the WSDRF.
- Allocated tips are not subject to QPIP premiums.
- Note that death benefits paid by an employer are not the same as death benefits received from Retraite Québec. Amounts owed to an employee that are paid by an employer following the employee's death are not considered death benefits. See Deceased Employee.
- Employment Insurance benefits are benefits paid under the Unemployment Insurance Act (other than a payment relating to a course or program designed to facilitate the re-entry into the labour market of a claimant), or benefits paid under Part I, Part VII.1, Part VIII or Part VIII.I of the Employment Insurance Act.
This amount is not subject to QPIP premiums if both the following conditions are met:
- The total of the top-up payments and the parental insurance or compassionate care benefits does not exceed the employee's normal weekly remuneration.
- The top-up amount does not reduce severance pay, unused sick leave or vacation leave, or any other credit accumulated by the employee.
Wage loss replacement benefits are not subject to QPIP premiums, unless:
- the employer pays the benefits directly to an employee under a plan funded in part by the employer; or
- an employee receives the benefits from a third party under a plan funded in part by the employer and in respect of which the employer controls certain terms and conditions and determines, either directly or indirectly, eligibility for benefits.
- Click Single Payments.
- See the definition of salaries or wages for the types of remuneration that are considered salaries or wages. For information concerning the QPIP, see Remuneration Subject to Québec Parental Insurance Plan (QPIP) Premiums.
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