RL-1 Slip – Box G

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Enter in box G of the RL-1 slip (see courtesy translation RL-1-T) the pensionable salary or wages under the QPP (maximum of $58,700 for 2020). If there is no pensionable salary or wages under the QPP for the year, enter “0.”

The pensionable salary or wages under the QPP is the result of the following calculation:

  • the amounts in boxes A, Q and U;

plus

  • the employment income situated on a reserve or premises and included in box R if you completed and submitted form RR-2-V, Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption.

minus

  • remuneration paid to an employee for excepted employment;
  • remuneration paid to an employee before and during the month the employee turned 18;
  • remuneration paid to an employee as of the month following the month in which the employee became disabled (according to the date set by Retraite Québec), to the end of the month in which the employee stopped receiving a disability pension;
  • amounts allocated by a trustee of an employee trust (amount entered after code A‑2);
  • amounts paid by a custodian of an employee benefit plan (amount entered after code A‑1);
  • the value of a taxable benefit (including an allowance) in respect of a residence or lodgings provided to a member of the clergy or a religious order, or to a regular minister of a religious denomination, provided the person is entitled, under the Taxation Act, to deduct the value of this benefit;
  • earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well-being Act (federal statute);
  • the value of a taxable benefit in kind if no amount was paid to the employee for the pay period during which the benefit was granted;
  • the portion of the value of a taxable benefit in kind for which you were unable to withhold the QPP contribution because the amount paid to the employee for the pay period during which the benefit was granted did not cover the full QPP contribution;
  • the value of a taxable benefit from an amount that you paid to acquire, on behalf of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction;
  • fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed:
    • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period, or
    • as a member of a candidate selection or review committee established for that purpose under a Québec statute.

Additional information – Taxable benefit in kind (code G-1)

Conditions

The amount entered in box A includes at least one of the following amounts:

  • the value of a taxable benefit in kind if no amount was paid to the employee for the pay period during which the benefit was granted;
  • the portion of the value of a taxable benefit in kind for which you were unable to withhold the QPP contribution because the amount paid to the employee for the pay period during which the benefit was granted did not cover the full QPP contribution;
  • the value of a taxable benefit from an amount that you have paid to acquire, on behalf of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.

Information to be entered on the RL-1 slip

Enter “G‑1” in one of the blank boxes, followed by the total of the following amounts:

  • the value of the taxable benefit in kind if no amount was paid to the employee for the pay period in which the benefit was granted;
  • the portion of the taxable benefit in kind in respect of which you were unable to withhold the QPP contribution;
  • the value of a taxable benefit from an amount that you have paid to acquire a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.
Note

An employee who did not reach the maximum QPP contribution for the year may make an optional QPP contribution on the amount or on a portion of the amount related to code G‑1 when filing the income tax return.

Example 1

You paid your employee gross employment income of $7,600 in 2020. Of that amount, $2,600 ($50 a week) constitutes wages and $5,000 a benefit in kind granted in a single pay period. Since the employee's weekly wages were less than the amount of the exemption $67.30), you did not withhold the QPP contribution on the wages for 51 pay periods. For the pay period in which the benefit in kind was granted, you withheld only $50 because the amount paid for the period did not cover the full QPP contribution of $284.01 (5.70% x [($50 + $5,000) – $67.30]).

Enter:

  • $3,494.49 in box G (($50 x 51 weeks) + [($50 ÷ 5.70%) + $67.30]);
  • “G‑1” in one of the blank boxes, followed by the amount of $4,105.51 ($7,600 – $3,494.49).
Example 2

In 2020, you paid your employee gross employment income of $61,000 in a single pay period. Of that amount, $1,000 constitutes salary and $60,000 a benefit in kind. This was the employee's only income in the year. The amount exceeds the maximum pensionable earnings under the QPP of $58,700 for the year. The amount of the exemption is $3,500. You withheld only one QPP contribution of $1,000 because the amount paid did not cover the full QPP contribution of $3,146.40 (5.70% x ($58,700 – $3,500)).

Enter:

  • $21,043.86 in box G (($1,000 ÷ 5.70%) + $3,500);
  • “G‑1” in one of the blank boxes, followed by the amount of $39,956.14 ($61,000 – $21,043.86).

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