RL-1 Slip – Box G

Enter in box G of the RL-1 slip (see courtesy translation RL-1-T) the pensionable salary or wages under the Québec Pension Plan (QPP) paid for the year. This is the salary or wages on which the contributions entered in boxes B.A and B.B were withheld. If there is no pensionable salary or wages under the QPP for the year, enter “0.”

The maximum you can enter in box G for 2024 is:

$68,500 (the maximum pensionable earnings under the QPP) if an amount is entered in box B.A only;
$73,200 (the additional maximum pensionable earnings under the QPP) if amounts are entered in boxes B.A and B.B.

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

the total of the amounts in boxes A and Q;

plus

employment income situated on a reserve or premises that is 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;
deemed salary or wages paid to an employee under a phased retirement agreement that has been approved by Retraite Québec (amount entered after code G-3);

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 after December 31 of the year the employee turns 72;
remuneration paid to an employee who is 65 or older but younger than 73 at the end of the year, who receives a retirement pension and who elected to stop making QPP contributions by giving you a duly completed copy of form RR-50-V, Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election;
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, or until the month before the month in which the employee starts receiving a retirement 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 an employee for the pay period in which the benefit was granted (amount entered after code G-1);
the portion of the value of a taxable benefit in kind on which you were unable to withhold QPP contributions because the amount paid for the pay period in which the benefit was granted did not cover the full QPP contributions (amount entered after code G-1);
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 (amount entered after code G-1);
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 in which the benefit was granted;
the portion of the value of a taxable benefit in kind on which you were unable to withhold QPP contributions because the amount paid for the pay period in which the benefit was granted did not cover the full QPP contributions;
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.

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 on which you were unable to withhold QPP contributions;
the value of a taxable benefit from an amount that you paid to acquire a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.

Details

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

Example 1 – Calculation of the amounts that must be entered in box G and after the code G-1 on the RL-1 slip of an employee who received a taxable benefit in kind

You paid your employee gross employment income of $7,600 in 2024. Of that amount, $2,600 ($50 a week) constitutes wages and $5,000 a benefit in kind granted in a single pay period. The income does not exceed the maximum pensionable earnings under the QPP ($68,500) for the year. 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 $318.89 (6.40% × [($50 + $5,000) – $67.30]).

Enter:

$3,398.55 in box G (($50 × 51 weeks) + [($50 ÷ 6.40%) + $67.30]);
“G‑1” in one of the blank boxes, followed by the amount of $4,201.45 ($7,600 – $3,398.55).

Example 2 – Calculation of the amounts that must be entered in box G and after code G-1 on the RL-1 slip of an employee who received a taxable benefit in kind

In 2024, you paid your employee gross employment income of $78,000 in a single pay period. Of that amount, $1,000 constitutes salary and $77,000 a benefit in kind. This was the employee's only income in the year. The amount exceeds the maximum pensionable earnings under the QPP ($68,500) for the year and the additional maximum pensionable earnings under the QPP ($73,200) 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 $4,160 (6.40% × ($68,500 − $3,500)) or the full additional QPP contribution of $188 (4% × ($73,200 − $68,500)).

Enter:

$19,125.00 in box G (($1,000 ÷ 6.40%) + $3,500);
“G‑1” in one of the blank boxes, followed by the amount of $58,875 ($78,000 − $19,125).

Additional information – Phased retirement (code G-3)

Conditions

The amount entered in box G includes the deemed salary or wages paid to an employee under a phased retirement agreement that has been approved by Retraite Québec.