RL-1 Slip – Retroactive Payments

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You must give a statement to an employee, a former employee or a beneficiary if one of the following conditions is met:

  • The amount entered in box A includes the retroactive payment of employment income further to a court judgment, an arbitration award or a settlement between the parties in legal proceedings, and a portion of the payment relates to previous years.
  • The amount entered in box O includes the retroactive payment of wage loss replacement benefits (code RN), and a portion of the payment relates to previous years.

On the statement, you must specify the total amount paid for previous years, the years concerned and the amount for each year. The employee, former employee or beneficiary can request an income tax adjustment in the income tax return.

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