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).

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 were earned, include in box A the portion of the salary or wages earned during the year that is to 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 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

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 2021) to 2023. The interest accrued for the employee's benefit on this amount is $100 in 2021 and $150 in 2022. In 2023, you pay your employee $3,250 ($3,000 + $100 + $150).

For 2021, 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 is to be paid in 2023;
  • $100, which is the interest accrued during the year.

For 2022, you must include $150 (the interest accrued during the year) in box A.

For 2023, no amount is to be included in box A.

Year 2021 2022 2023 (payment)
Box A $3,100 $150

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