Principal Changes for 2019 – RL-1 Slip
If you paid employment income to an employee by mistake in a previous year, the employee must generally repay you an amount equal to the gross income paid by mistake and recover any income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums withheld on that income from us.
However, under measures introduced on January 15, 2019, an employee may repay you an amount equal to the net income paid by mistake in a previous year (amount equal to the gross income paid by mistake minus source deductions) under certain conditions. In this situation, we will refund you the source deductions you overpaid.
For more information, see Box A – Repayment of Employment Income Paid by Mistake.