RL-1 Slip – Box H
Enter in box H of the RL-1 slip (see courtesy translation RL-1-T) the total Québec parental insurance plan (QPIP) premiums withheld during the year, minus any QPIP premiums withheld from employment income paid by mistake if the employee has repaid an amount equal to the net income (consult Box A – 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 premiums. We can issue you an assessment if the employee QPIP premiums you withheld are insufficient. For more information, consult Insufficient Québec Parental Insurance Plan (QPIP) Premiums.
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 when you calculate the employee's QPIP premium.
However, do not include the premiums withheld by the previous employer on the RL-1 slip that you file for the employee. They must be entered on the RL-1 slip that the previous employer is required to file for the year for the employee.
Special rules apply to amalgamated corporations. For more information, consult Box I – Corporate Amalgamation.
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.