Repayment of QPP Contributions and QPIP Premiums

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If, during the year, an employee repays you employee Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums that you paid in a previous year, you must file an amended RL-1 slip for the previous year.

See the instructions below for the amounts to be entered on the employee's amended RL-1 slip.

Information to be entered on the amended RL 1 slip

Box A

Enter the gross employment income in box A of the RL-1 slip that was previously filed, minus the total QPP contributions and QPIP premiums that the employee has repaid.

Box B

Enter the QPP contributions reported in box B of the RL-1 slip that was previously filed, plus the QPP contributions that the employee has repaid.

Box G

For information about how to calculate the amount that must be entered in this box, see RL-1 Slip – Box G.

Box H

Enter the QPIP premiums reported in box H of the RL 1 slip that was previously filed, plus the QPIP premiums that the employee has repaid.

Box I

For information about how to calculate the amount that must be entered in this box, see RL-1 Slip – Box I.

Box L

Enter the amount of the taxable benefits reported in box L of the RL 1 slip that was previously filed, minus the total QPP contributions and QPIP premiums that the employee has repaid.

Other boxes and additional information

Enter in the appropriate boxes of the amended RL-1 slip any additional information and unchanged amounts from the other boxes of the RL 1 slip that was previously filed.

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