RL-1 Slip – Employment and Other Income
Purpose of the RL-1 slip
You file the RL-1 slip to report:
- the salary or wages and any other remuneration paid to a current employee and, in certain cases, to a former or future employee;
- the taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership (also referred to as a partner);
- the commissions paid to a self-employed person;
- the fees and other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts, or if these amounts were paid for building service work performed inside or outside a public building;
- certain income that is not a salary or wages;
- amounts deducted at source from the above-mentioned types of remuneration.
Do not use the RL-1 slip to report the drawings of a self-employed person or a partner.
When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that the employer and employee contributions you calculated are too low, 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 and return:
- Statement of Employee and Employer QPP Contributions (LMU-141-V or LMU-141.1-V);
- Statement of Québec Parental Insurance Plan Premiums (LMU-150-V);
- Statement of Employer Contributions (LMU-142-V).
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.
Who is required to file an RL-1 slip?
You are required to file an RL-1 slip (see courtesy translation RL-1-T) if, in the year, you:
- paid salaries, wages, gratuities, tips, fees, scholarships or commissions as an employer or payer;
- paid amounts as the custodian of an employee benefit plan to a beneficiary of the plan;
- allocated amounts as the trustee of an employee trust to a beneficiary of the trust;
- paid certain income that is not a salary or wages as a payer.
You have more than one account number
If you have more than one employer account, you must file RL-1 slips for each account, under the name and identification number shown on the 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) for each one.
Employer that succeeds another employer
If an employer succeeds another employer following the formation or winding-up of a corporation or following the acquisition of the major portion of the property of a business or of a separate part of a business, and there was no interruption in an employee's service, the successor employer and the previous employer must each file RL-1 slips for the period that concerns them.
If an employer that is a corporation amalgamates with one or more other corporations, the corporation resulting from the amalgamation must file the RL-1 slips for the entire year.
If an employer that is a parent corporation winds up a subsidiary and at least 90% of the subsidiary's property is attributed to the parent corporation, the parent corporation must file the RL-1 slips for the entire year.
For more information, see RL-1 Slip – Employer That Succeeds Another Employer.