RL-1 Slip – Box G
Enter in box G of the RL-1 slip (see courtesy translation RL-1-T) the pensionable salary or wages under the Québec Pension Plan (QPP) (maximum of $57,400 for 2019). If there is no pensionable salary or wages under the QPP for the year, enter "0."
The term “pensionable salary or wages under the QPP” refers to the salary or wages described in the fourth paragraph of section 50 of the Act respecting the Québec Pension Plan (for employee and employer contributions) and in section 45 of the Act (for optional contributions).
As a rule, this amount of salary or wages corresponds to the total of the following amounts:
- the amounts in box A (employment income before source deductions);
- the amounts in box Q (deferred salary or wages);
- the amounts in box U (salary or wages deemed paid under a phased retirement arrangement); and
- the employment income in box R (income paid to an Indian and situated on a reserve or premises), if you have made the irrevocable election to have all of your Indian employees whose employment is excepted from the QPP by reason of a tax exemption participate in the QPP.
The following amounts included in box A must not be entered in box G:
- remuneration paid to an employee for excepted employment (for more information, consult Excepted Employment – Québec Pension Plan (QPP) Contributions);
- remuneration paid to an employee before and during the month the employee turned 18;
- remuneration paid to an employee from the month following the month in which the employee became disabled (according to the date set by Retraite Québec), to the end of the month in which the employee stopped receiving a disability pension;
- amounts allocated by a trustee of an employee trust;
- amounts paid by a custodian of an employee benefit plan;
- the value of a taxable benefit (including an allowance) in respect of a residence or lodgings provided to a member of the clergy or a religious order, or to a regular minister of a religious denomination, provided the person is entitled, under the Taxation Act, to deduct the value of this benefit;
- earnings loss benefits, supplementary retirement benefits and career impact allowances (formerly "permanent impairment allowances") paid under the Veterans Well-being Act (federal statute);
- the value of a taxable benefit in kind if no amount was paid to the employee for the pay period during which the benefit was granted (if the employee received an amount in the pay period, but that amount did not cover the full QPP contribution, only the portion of the value of the benefit in respect of which you were unable to withhold the QPP contribution must be excluded from box G);
Details concerning the value of a taxable benefit in kind
If no amount was paid to an employee for the pay period during which the benefit was granted, you are not required to withhold and remit the employee QPP contribution on the benefit. Nor are you required to remit the employer QPP contribution. Such a benefit does, however, represent pensionable salary or wages for the employee. Consequently, you must enter “G-1” in a blank box, followed by the amount of the benefit.
If an amount was paid to an employee for the pay period during which the benefit was granted and the amount did not cover the full QPP contribution, you must enter in box G the portion of the pensionable salary or wages (including the amount of the exemption) that is related to the amount withheld. You must also enter “G-1” in a blank box, followed by the portion of the value of the benefit in respect of which you were unable to withhold the QPP contribution. See the last two examples on the page Box G – Calculation of Pensionable Salary or Wages Under the QPP (Except Employment Income Paid to an Indian and Included in Box R).
An employee who did not reach the maximum QPP contribution for the year may make an optional QPP contribution on the amount or on a portion of the amount entered in box G-1 when filing his or her income tax return.
- the value of a 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 (you must enter, however, “G-1” in a blank box, followed by the amount of the benefit);
- 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.
For more information on calculating pensionable salary and wages under the QPP, consult Box G – Calculation of Pensionable Salary or Wages Under the QPP (Except Employment Income Paid to an Indian and Included in Box R) and Box G – Calculation of Pensionable Salary or Wages Under the QPP with Respect to Employment Income Paid to an Indian and Included in Box R.
Before entering an amount in box G of the RL-1 slip, you must consider whether:
- there was a corporate amalgamation, annexation or constitution as a legal person;
- an employee worked in Québec and in one or more Canadian provinces or had pensionable earnings under the Canada Pension Plan (CPP);
- you succeeded another employer.