RL-1 Slip – Box H
Enter in box H of an employee's RL-1 slip (see courtesy translation RL-1-T) the total Québec parental insurance plan (QPIP) premiums withheld during the year, including amounts withheld:
- from the employment income subject to QPIP premiums 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 QPIP premiums 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 H any employee QPIP premium that you paid that is included in box L.
Do not correct the amount in box H if it is too high. Leave the box blank if you did not withhold QPIP premiums.
For information about the amended RL‑1 slip that you must file if an employee repaid employee QPIP premiums that you had paid in a previous year, see Repayment of QPP Contributions and QPIP Premiums.
For more information on how to amend an RL slip, consult Amending RL Slips.