Box G – Calculation of Pensionable Salary or Wages Under the QPP (Except Employment Income Paid to an Indian and Included in Box R)

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Enter in box G of the RL-1 slip (see courtesy translation RL-1-T) the total of the following amounts:

  • the amount in box A, minus the total of the excepted amounts (consult RL-1 Slip – Box G);
  • the amount in box Q, minus the total payments included in that box that were made to an employee before and during the month the employee turned 18; and
  • the amount in box U.

The amount that you enter in box G must not be greater than the maximum pensionable earnings under the Québec Pension Plan (QPP) for 2019, that is, $57,400.

Example: Calculation for an employee who is not yet 18
An employee is 17 years old. Her total earnings in the year were $10,000. Since the employee has not yet reached 18 years of age, the amount is not considered to be pensionable salary or wages under the QPP. You must therefore enter “0” in box G.
Example: Calculation for an employee whose income for the year is less than the amount of the exemption

An employee earned $2,400 ($200 per week for 12 weeks). This amount, which was the employee's only income for the year, is considered to be pensionable salary or wages under the QPP. You withheld a contribution of $7.17 per week.

Enter $86.04 ($7.17 × 12) in box B and $2,400 in box G. Note that the $86.04 will be reimbursed to the employee when the employee files his or her income tax return.

Example: Calculation for an employee whose income for the year includes amounts that are not pensionable salary or wages under the QPP

An employee is 57 years old. He earned $30,000 in the year. Of that amount, $2,000 was not pensionable salary or wages under the QPP. You contributed $1,000 on behalf of the employee to an employee benefit plan (box Q). The amount deemed to be salary or wages on which you calculated additional contributions to the QPP under a phased retirement arrangement (box U) is $3,000. The employee's pensionable salary or wages are therefore $32,000 (($30,000 – $2,000) + $1,000 + $3,000). Enter $32,000 in box G.

Example: Calculation for an employee whose weekly salary or wages are less than the amount of the exemption

An employee is 20 years old. He earned $3,016 in the year ($58 per week). You did not withhold QPP contributions because his weekly wages were less than the amount of the exemption ($67.30). However, you must enter $3,016 in box G.

Example: Calculation for an employee who has reached the maximum QPP contribution for the year

An employee earned $70,000 in 2019; of that amount, $10,000 is not considered pensionable salary or wages. You withheld $2,991.45 in QPP contributions for the year (the maximum QPP contribution amount). Enter $57,400, which is the maximum pensionable salary or wages under the QPP for 2019, in box G.

Example: Calculation for an employee whose salary or wages for a pay period in which a benefit in kind was granted are less than the amount of the exemption and therefore insufficient to cover the full QPP contribution

An employee earned $7,600 in 2019. Of that amount, $2,600 ($50 a week) constitutes wages and $5,000 a benefit in kind granted in a single pay period. Since the employee's weekly wages were less than the amount of the exemption ($67.30), you did not withhold the QPP contribution on the wages for 51 pay periods. For the pay period in which the benefit in kind was granted, you withheld only $50 because the amount paid for the period did not cover the full QPP contribution of $276.54 (5.5% × [($50 + $5,000) − $67.30]).

As a result, enter $50 in box B, $3,518.20 in box G (($50 × 51 weeks) + [($50 ÷ 5.4%) + $67.30]), and $4,081.80 after G-1 ($7,600 − $3,518.20).

Note that other source deductions under Québec fiscal legislation are not taken into account in this example. If an employee receives tips, see Tips.

Example: Calculation for an employee whose salary or wages for a pay period in which a benefit in kind was granted are insufficient to cover the full QPP contribution (no other amounts are paid during the year)

An employee earned $61,000 in a single pay period in 2019. Of that amount, $1,000 constitutes salary and $60,000 a benefit in kind. This was the employee's only income in the year. The amount exceeds the maximum pensionable earnings under the QPP of $57,400 for the year. The amount of the exemption is $3,500. You withheld only one QPP contribution of $1,000 because the amount paid did not cover the full QPP contribution of $2,991.45 (5.55% × ($57,400 – $3,500)).

As a result, enter $1,000 in box B, $21,518.01 in box G (($1,000 ÷ 5.55%) + $3,500), and $39,481.99 after G-1 ($61,000 − $21,518.01).

Note that other source deductions under Québec fiscal legislation are not taken into account in this example. If an employee receives tips, see Tips.

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