RL-1 Slip – Box B
Enter in box B of an employee's RL-1 slip (see courtesy translation RL-1-T) the total Québec Pension Plan (QPP) contributions withheld (base contribution and first additional contribution), including amounts withheld:
- from the employment income subject to QPP contributions that was paid for a period in which the employee did not perform their employment duties, that was repaid by the employee in the year;
- from employment income subject to QPP contributions that was paid by mistake, except if the employee repaid an amount equal to the net income;
- by a person with whom you are not dealing at arm's length who paid employment income to your employee;
- by amalgamated corporations and by the corporation resulting from the amalgamation;
- by a parent corporation and a wound-up subsidiary, if at least 90% of the subsidiary's property was attributed to the parent corporation.
Also enter in box B any employee QPP contribution that you paid that is included in box L.
Do not correct the amount in box B if it is too high. Leave the box blank if you did not withhold QPP contributions.
For information about the amended RL-1 slip you must file if an employee repaid you employee QPP contributions that you paid in a previous year, see Repayment of QPP Contributions and QPIP Premiums.