RL-1 Slip – Box P
The contribution to a group insurance plan (other than insurance for total or partial loss of employment income) that you pay to the administrator of a multi-employer insurance plan may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box P of the RL-1 slip (see courtesy translation RL-1-T).
If the taxable benefit is related to previous employment, consult Box A – Benefit Related to Previous Employment.
For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Contributions (or Premiums) Paid to Insurance Plans.
If you are the administrator of a multi-employer insurance plan, consult RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans.