Repayment of Employment Income Paid for a Period in Which the Employee Did Not Perform Their Duties

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If the employee or former employee repays employment income that you paid because of a clerical, administrative or system error, see Repayment of Employment Income Paid by Mistake.

If, pursuant to an arrangement, an employee (or former employee) repays you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimburses you, in the year it was received, an amount equal to the employment income that you paid for a period in which the employee or former employee did not perform their duties (including a period in which the employee or former employee did not work further to an industrial accident or occupational disease), see the instructions below for the information to be entered on the employee's (or former employee's) RL-1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL-1 slip with respect to an amount you paid in the year

Box A

Enter the gross employment income paid during the year, including the gross employment income for a period in which the employee did not perform their duties that the employee repaid in the year.

Box B

Enter the total Québec Pension Plan (QPP) contributions withheld during the year, including the QPP contributions withheld from the gross employment income subject to QPP contributions for a period in which the employee did not perform their duties that the employee repaid in the year.

Box E

Enter the total Québec income tax withheld during the year, including the income tax withheld on the gross employment income for a period in which the employee did not perform their duties that the employee repaid in the year.

Box G

Enter the pensionable salary or wages under the QPP for the year, including the gross employment income subject to QPP contributions for a period in which the employee did not perform their duties that the employee repaid in the year.

Box H

Enter the total Québec parental insurance plan (QPIP) premiums withheld during the year, including the QPIP premiums withheld from the gross employment income subject to QPIP premiums for a period in which the employee did not perform their duties that the employee repaid in the year.

Box I

Enter the eligible salary or wages under the QPIP for the year, including the gross employment income subject to QPIP premiums for a period in which the employee did not perform their duties that the employee repaid in the year.

Additional information – Code A-3

Enter “A-3” in one of the blank boxes, followed by the amount of gross employment income paid in the year that was repaid.

The employee or former employee can claim a deduction for this amount in their income tax return.

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.

If the employee or former employee repays you or the CNESST reimburses you an amount in a different year than the one it was received, see the instructions below for the information to be entered on the employee's (or former employee's) RL‑1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL-1 slip with respect to an amount you paid in another year

Additional information – Code A-3

Enter “A-3” in one of the blank boxes, followed by the amount of gross employment income paid in a previous year that was repaid.

The employee or former employee can claim a deduction for this amount in their income tax return.

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.

Note

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.

End of note

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