Box A – Salary Deferral Arrangements

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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.

Example
Salary or wages earned in 2019 and deferred to 2021
$3,000
Interest accrued in 2019
$100
Interest accrued in 2020
$150
Amount paid in 2021
$3,250

The amounts to be included in box A for the years 2019 to 2021 are as follows:

Year 2019 2020 20201
Box A $3,100 $150

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