RL-1 Slip – Box B

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Enter in box B of the RL-1 slip (see courtesy translation RL-1-T) the total Québec Pension Plan (QPP) contributions withheld during the year (base contribution and first additional contribution), minus any QPP contributions withheld from the employment income paid by mistake if the employee has repaid an amount equal to the net income (see Special Cases – Repayment of Employment Income Paid by Mistake). Do not correct the amount if it is too high. Leave the box blank if you did not withhold QPP contributions.

Do not enter in box B any amount you withheld as a Canada Pension Plan (CPP) contribution; instead, enter “B-1” in a blank box, followed by the amount of the CPP contribution.

Employer that succeeds another employer

If you succeeded another employer following the formation or winding-up of a legal person or following the acquisition of the major portion of the property of a business or of a separate part of a business, and there was no interruption in the employee's service, you must take into account the amounts already withheld by the previous employer (up to the total amount the previous employer paid for the year as the employer contribution for the employee) when you calculate the employee's QPP contribution.

However, do not include the amounts withheld by the previous employer on the RL-1 slip that you file for the employee. These amounts must be entered on the RL-1 slip that the previous employer is required to file for the employee.

Consult Box G – Employer That Succeeds Another Employer for examples.

Special rules apply to amalgamated corporations. Consult Box G – Corporate Amalgamation, Annexation or Constitution as a Legal Person.

Recovery of QPP contributions

Do not enter on the RL-1 slip for the year amounts that you recovered in the year but should have withheld in a previous year. File an amended RL-1 slip for the previous year instead.

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