RL-1 Slip – Box I
Enter in box I of the RL-1 slip (see courtesy translation RL-1-T) the eligible salary or wages under the Québec parental insurance plan (QPIP) (maximum $76,500 for 2019). If there is no eligible salary or wages under the QPIP for the year, enter "0."
The amount of the eligible salary or wages under the QPIP generally corresponds to the amount of insurable earnings on which you withhold Employment Insurance premiums.
You may be required to withhold and pay QPIP premiums on remuneration that is not subject to Employment Insurance premiums, since employment that is not insurable under the Employment Insurance Act (federal statute) is not necessarily excluded employment under the Act respecting parental insurance.
If this is the case, the salary or wages eligible under the QPIP are equal to the remuneration from which you would have withheld Employment Insurance premiums had the employment been insurable.
Before entering an amount in box I of the RL-1 slip, you must consider whether:
In many cases, the amount in box I will be different from the amount in box A. For example, an allowance for travel expenses paid to an employee in the construction sector under collective labour agreements governed by the Act respecting labour relations, vocational training and workforce management in the construction industry that is not included in box A must be included in box I if it is considered insurable earnings under the Employment Insurance program.
Tips allocated to an employee (box T) are included in box A, but not in box I.