RL-1 Slip – Employees With a Salary Deferral Arrangement

If an employee has entered into a salary deferral arrangement with you and, under the arrangement, you defer the payment of a portion of the salary or wages earned by the employee in the year to another year, see the instructions below for the information to be entered on the employee's RL-1 slip (see courtesy translation RL-1-T).

Table – How to complete the RL-1 slip if an employee has a salary deferral arrangement
Box Information to be entered on the RL-1 slip

Box A

If you are filing an RL-1 slip for the year in which the salary or wages are earned, include in box A the portion of the salary or wages earned during the year that will be paid in another year under a salary deferral arrangement.

If you are filing an RL-1 slip for the year in which the deferred salary or wages are being paid under a salary deferral arrangement, do not include in box A the portion of the salary or wages earned in a previous year that you paid to the employee during the year.

Unless the funds are held by a trust, you must also include in box A the interest accrued for the employee's benefit during the year.

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.

Example – Calculation of the amount that must be entered in box A of the RL-1 slip

An employee entered into a salary deferral arrangement with you to defer the payment of $3,000 (a portion of the salary the employee earned in 2022) to 2024. The interest accrued for the employee's benefit on this amount is $100 in 2022 and $150 in 2023. In 2024, you pay your employee $3,250 ($3,000 + $100 + $150).

For 2022, you must include $3,100 in box A. This amount corresponds to the total of the following amounts:

  • $3,000, which is the portion of the salary earned during the year that will be paid in 2024;
  • $100, which is the interest accrued during the year.

For 2023, you must include $150 (the interest accrued during the year) in box A.

For 2024, no amount is to be included in box A.

Box 2022 2023 2024 (payment)
Box A $3,100 $150 N/ANot applicable

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter