Repayment of Wage Loss Replacement Benefits

Note
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If you are an employer who has not paid wage loss replacement benefits under a plan based on insurance principles, see Repayment of Employment Income Paid for a Period in Which the Employee Did Not Perform Their Duties.

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 wage loss replacement benefits in the year they were 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 benefits paid during the year

Box O

Box marked “Code (case O)” – Code RN

Enter in box O the wage loss replacement benefits paid during the year, including the wage loss replacement benefits repaid in the year.

Also enter “RN” in the box marked “Code (case O).”

Additional information – Code O-4

Enter “O-4” in one of the blank boxes, followed by the amount of the wage loss replacement benefit repayment.

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 wage loss replacement benefits in a different year than the one they were received, see the instructions below for the information to be entered on the employee's (or former employee's) RL‑1 slip.

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

Box O
Box marked “Code (case O)” – Code RN

Leave box O and the box marked “Code (case O)” blank.

Additional information – Code O-4

Enter “O-4” in one of the blank boxes, followed by the amount of the wage loss replacement benefit repayment.

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 wage loss replacement benefits were received.

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