If you are filing an RL‑1 slip (see courtesy translation RL-1-T) for an employee who worked in the restaurant, bar or hotel sector, enter in box S the total of the following amounts:

• the net tips that the employee reported during the year (amount on line 5 in Part 2 of the Register and Statement of Tips [TP‑1019.4‑V] if the employee gave you this document);
• the controlled tips (service charges added to the customer's bill) that you distributed to the employee during the year.

For more information, consult Tips.