Box I – Employer That Succeeds Another Employer

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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 eligible salary or wages calculated by the previous employer when you determine the amount to report in box I 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 eligible salary or wages in the case of an employer that succeeds another employer

If an employee's eligible salary or wages calculated by the previous employer are over $76,500, enter “0” in box I. Otherwise, enter the lesser of the following amounts:

  • the eligible salary or wages that you paid to the employee; and
  • $76,500 minus the eligible salary or wages calculated by the previous employer.

If the lesser amount is equal to $0, enter “0” in box I.

Example: Calculation for an employee for whom the salary or wages paid by the previous employer exceed the maximum insurable earnings under the QPIP

An employee earned $100,000 in 2019. Of that amount, $85,000 was paid by his previous employer. The amount of $85,000 constitutes eligible salary or wages under the Québec parental insurance plan (QPIP). Enter “0” in box I, since the eligible salary or wages calculated by the previous employer are over $76,500.

First example: Calculation for an employee for whom the salary or wages paid by the previous employer do not exceed the maximum insurable earnings under the QPIP

An employee earned $60,000 in 2019. Of that amount, $10,000 was paid by his previous employer. The total amount of $60,000 constitutes eligible salary or wages under the Québec parental insurance plan (QPIP). You must determine the lesser of the following amounts:

  • the eligible salary or wages that you paid the employee, that is, $50,000; and
  • $76,500 minus the eligible salary or wages calculated by the previous employer ($10,000), that is, $66,500.

Enter $50,000 in box I.

Second example: Calculation for an employee for whom the salary or wages paid by the previous employer do not exceed the maximum insurable earnings under the QPIP

An employee earned $29,000 in 2019. Of that amount, $19,000 was paid by her previous employer. The total amount of $29,000 constitutes eligible salary or wages under the Québec parental insurance plan (QPIP). You must determine the lesser of the following amounts:

  • the eligible salary or wages that you paid the employee, that is, $10,000; and 
  • $76,500, minus the eligible salary or wages calculated by the previous employer ($19,000), that is, $57,500.

Enter $10,000 in box I.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter