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 employment duties and that was repaid by the employee in the year;
- from the 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.
Do not correct the amount if it is too high. Leave the box blank if you did not withhold QPP contributions.
For information about the amended RL-1 slip that you must file if an employee repaid employee QPP contributions that you had paid in a previous year, see Repayment of QPP Contributions and QPIP Premiums.