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 employment duties and that was repaid by the employee in the year;
- from the 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.
Do not correct the amount 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.