Enter in box I of the RL-1 slip (see courtesy translation RL-1-T) the eligible salary or wages under the Québec parental insurance plan (QPIP) (maximum for 2023: $91,000). If there is no eligible salary or wages under the QPIP for the year, enter “0.” The amount of the eligible salary or wages under the QPIP generally corresponds to the amount of insurable earnings on which you withhold Employment Insurance premiums.

Eligible salary or wages under the QPIP paid in the year is the result of the following calculation:

• the amount entered in box A;

plus

• the portion of a non-taxable allowance for moving and relocation expenses that exceeds $650;
• employment income situated on a reserve or premises included in box R;
• an indemnity in lieu of notice (code RJ in box O), unless it was a retiring allowance under the Employment Insurance program;
• the portion of the salary or wages earned in the year that will be paid in another year under a deferred salary leave plan;
• a non-taxable allowance paid under section 39.3 of the Taxation Act to an elected member of a municipal council, to a member of the council or executive committee of a metropolitan community, regional county municipality or similar body created under a Québec statute, to a member of a municipal utilities commission or corporation or a similar body responsible for administering such services, to a member of a school service centre's board of directors, or to a member of a public or separate school board, for expenses related to the individual's duties; 
• an allowance for travel expenses paid to an employee in the construction sector under collective labour agreements governed by the Act respecting labour relations, vocational training and workforce management in the construction industry that is considered insurable earnings under the Employment Insurance program;
• a non-taxable allowance for travel expenses paid to a member of the council of a regional county municipality or of the Kativik Regional Government under section 39.4 of the Taxation Act;
• a non-taxable allowance for travel expenses paid to a member of a board of directors or a committee member under section 39.4.1 of the Taxation Act;
• tax-exempt financial compensation that does not exceed $1,235 paid to an emergency services volunteer, unless the volunteer takes part in a rescue operation, is not regularly employed by the employer and is employed by the employer for fewer than seven days in the year;
• the cost of a transit pass considered to be non-taxable that is reimbursed to an employee;
• a non-taxable allowance paid to a juror for meals, accommodation and transportation, and the allowance for the care of children or other dependants and for psychological treatment, under sections 2 to 4 of the Regulation respecting indemnities and allowances to jurors;
• a wage loss replacement benefit paid by a third party under a plan funded in part by the employer and in respect of which the employer controls certain terms and conditions and determines eligibility for benefits (see the section of RL-1 Slip – Box O pertaining to benefits paid under a wage loss replacement plan [code RN]);

minus

• a salary or wages paid to an employee for employment excluded from the QPIP;
• a salary or wages paid to a person not subject to the QPIP premium;
• the value of a taxable benefit granted in kind (that is, other than in cash) that is included in boxes J, P, W and L (do not subtract the amount of a taxable benefit for board and lodging granted to an employee for a pay period in which the employee receives cash remuneration);
• 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;
• gift certificates and gift cards;
• allocated tips (box T);
• the employer's contribution to a group registered retirement savings plan (RRSP), if the employee cannot withdraw amounts before their retirement or termination of employment, or if the employee can withdraw amounts under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP);
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well-being Act (federal statute);
• an amount paid by you to an employee to increase parental insurance benefits paid under the Act respecting parental insurance or to increase compassionate care benefits paid under the Employment Insurance Act, if:
  • the total amount of the parental insurance or compassionate care benefits and the top-up payments is not more than the employee's normal weekly remuneration, and
  • the top-up amount does not reduce severance pay, unused sick leaves or vacation days, or any other credit accumulated by the employee;

• an amount paid during a deferred salary leave;
• an amount paid by a custodian of an employee benefit plan (amount entered after code A-1);
• an amount allocated by a trustee of an employee trust (amount entered after code A‑2);
• a salary paid to a judge or a presiding justice of the peace appointed in accordance with the Courts of Justice Act or the Act respecting municipal courts;
• an amount paid to an employee by a person with whom the employer is not dealing at arm's length, except where the amount is considered to be insurable earnings (eligible salary or wages) for the employer;
• 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.