As a rule, you have to file an RL-1 slip (see courtesy translation RL-1-T) for an employee (whether resident in Québec or not) who:

• reports for work at one of your establishments located in Québec;
• is not required to report for work at one of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located in Québec.

If the employee (whether resident in Québec or not) reports for work at one of your establishments located outside Québec or if the employee is paid from one of your establishments located outside Québec, see Table 1 below to find out if you have to file an RL‑1 slip for that employee.

Employee who receives an amount from a person with whom you are not dealing at arm's length

If one of your employees receives an amount from a person with whom you are not dealing at arm's length, see Employee Who Receives an Amount From a Person With Whom You Are Not Dealing at Arm's Length.

Individual who is not your employee

You must file an RL-1 slip for an individual who is not your employee where that individual:

• reports for work at one of your establishments located in Québec;
• is the employee of an employer who does not have an establishment located in Québec;
• performs a service for you in Québec as part of their ordinary duties with their employer, in the course of your regular and ongoing activities;
• performs a service of the same nature as services performed by employees of employers that carry on the same type of business as you.

Are you required to file an RL-1 slip for an employee?^{1See note 1 below the table.}

Where does the employee report for work?	Where is the establishment from which the employee is paid located?	Were QPP contributions or QPIP premiums withheld on the employee's salary or wages in the year?	Are you required to file an RL-1 slip for the employee
Only at one of your establisments located in Québec	N/ANot applicable	N/ANot applicable	Yes
Only at one of your establishments located outside Québec, but in Canada	N/ANot applicable	N/ANot applicable	No
Only at one of your establishments located outside Canada	N/A	Yes	Yes2See note 2 below the table.
		No	No
At one of your establishments located in Québec and at one of your establishments located outside Québec	N/ANot applicable	N/ANot applicable	Yes
The employee is not required to report for work at one of your establishments (located in Québec or elsewhere)	In Québec	N/ANot applicable	Yes
	Outside Québec	Yes	Yes
		No	No
The employee is temporarily carrying out their employment duties from home because of the COVID-19 pandemic	N/ANot applicable	N/ANot applicable	Yes (if you would have filed an RL-1 slip for the employee had the employee not been carrying out their employment duties from home because of the COVID-19 pandemic)
Notes The information in this table applies to all employees (whether resident in Québec or not). If the employee is subject to the Québec Pension Plan (QPP) contribution under a certificate of coverage issued by Retraite Québec's Bureau des ententes de sécurité sociale, see Québec Employee Temporarily Posted Outside Canada.