Box I – Employee Whose Work Income is Less than $2,000
Where an employee's total salary or wages for a year are under $2,000, the employee is not required to contribute to the Québec parental insurance plan (QPIP) for the year.
You must, however, start withholding and paying QPIP premiums from the moment you pay the employee one dollar of eligible salary or wages. If the employee's work income for the year is less than $2,000, the employee may claim a refund of the amount in his or her income tax return. You cannot recover your employer premium on the eligible salary or wages because the $2,000 threshold does not apply to the amounts you withhold as an employer or to your employer premium.
An employee earned $1,500. This amount constitutes his only income for the year and is considered to be eligible salary or wages under the QPIP. Enter $7.89 ($1,500 x 0.526) in box H of the RL-1 slip (see courtesy translation RL-1-T) and $1,500 in box I. When he files his income tax return, the amount of $7.89 will be reimbursed to him.