Box G – Employer That Succeeds Another Employer

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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 employees' service, you must take into account the pensionable salary or wages calculated by the previous employer and with regard to which that employer paid the employer Québec Pension Plan (QPP) contribution to calculate the amount to be entered in box G of the RL-1 slip (see courtesy translation RL-1-T).

You and the previous employer must each file RL-1 slips for the period that concerns you.

Calculation of pensionable salary or wages where the previous employer paid the employer QPP contribution

If an employee's pensionable salary or wages calculated by the previous employer are over $57,400, enter “0” in box G. Otherwise, enter the lesser of the following amounts:

If the lesser amount is equal to zero, enter “0” in box G.

If the lesser amount is equal to the total of the amounts in boxes A, Q and U, enter this amount in box G.

In the following examples, the previous employer is considered to have paid the full employer contribution on the employee's pensionable salary or wages.

Example 1

An employee earned $70,000 in 2019. Of that amount, $60,000 was paid by the previous employer. The total amount of $70,000 constitutes pensionable salary or wages under the QPP. Since the pensionable salary or wages calculated by the previous employer are over $57,400, enter “0” in box G.

Example 2

An employee earned $60,000 in 2018. Of that amount, $10,000 was paid by the previous employer. The total amount of $60,000 constitutes pensionable salary or wages under the QPP. You must determine the lesser of the following amounts:

  • the pensionable salary or wages that you paid to the employee, that is, $50,000; and
  • $57,400, minus the pensionable salary or wages calculated by the previous employer ($10,000), that is, $47,400.

Since the lesser amount is $47,400, you must enter that amount in box G.

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 slip for the previous year instead.

For more information, consult Amending RL Slips and Summaries.

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