RL-1 Slip – Repayment of Employment Income Paid for a Period in Which the Employee Did Not Perform His or Her Duties

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If, pursuant to an arrangement, an employee or a former employee repays you, in the year it was received, an amount equal to the employment income that you paid for a period in which the employee did not perform his or her duties, you must enter:

  • in box A, the gross employment income paid during the year (including the gross employment income paid for the period in which the employee did not perform his or her duties that was repaid by the employee in the year);
  • in a blank box, “A-3,” followed by the amount of gross employment income paid in the year that was repaid (the employee can claim a deduction for this amount in his or her income tax return);
  • in box B, the total Québec Pension Plan (QPP) contributions withheld at source during the year (including the amounts withheld from the employment income paid for the period in which the employee did not perform his or her duties that were repaid by the employee in the year, if this income was subject to QPP contributions);
  • in box E, the total Québec income tax withheld at source during the year (including the income tax withheld on the employment income paid for the period in which the employee did not perform his or her duties that was repaid by the employee in the year);
  • in box G, the pensionable salary or wages under the QPP for the year (including the gross employment income paid for the period in which the employee did not perform his or her duties that was repaid by the employee in the year, if this income was subject to QPP contributions);
  • in box H, the total Québec parental insurance plan (QPIP) premiums withheld at source during the year (including the amounts withheld from the employment income paid for the period in which the employee did not perform his or her duties that were repaid by the employee in the year, if this income was subject to QPIP premiums);
  • in box I, the eligible salary or wages under the QPIP for the year (including the gross employment income paid for the period in which the employee did not perform his or her duties that was repaid by the employee in the year, if this income was subject to QPIP premiums).

If the employee or former employee repays an amount in a different year than it was received, you must enter “A-3” in a blank box, followed by the amount of the repayment of the gross employment income paid in a previous year. This way the employee will be able to claim a deduction in his or her income tax return. You are not required to file an amended RL-1 slip for the year the employment income was received. In addition, you cannot request a refund for an overpayment of employer contributions.

If the employee or former employee repays employment income that you paid because of a clerical, administrative or computer error, consult RL-1 Slip – Repayment of Employment Income Paid by Mistake.

For information about salary or wages repaid after a decision by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST), consult RL-1 Slip – Indemnities Further to an Industrial Accident (CNESST).

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