Box A – Salary Deferral Arrangements
If you have a salary deferral arrangement with an employee and, under the arrangement, you defer the payment of a portion of the salary or wages earned by the employee in the year to another year, enter in box A of the employee's RL-1 slip (see courtesy translation RL-1-T) the total salary or wages earned by the employee in the year, including the unpaid amount being deferred to another year. In doing this, you will not have to include the deferred amount in box A of the employee's RL-1 slip in the year you actually pay it.
Unless the funds are held by a trust, you must also include in box A the interest accrued for the employee's benefit during the year.
The amounts to be included in box A for the years 2019 to 2021 are as follows: