RL-1 Slip – Principal Changes for 2024
New box for the additional QPP contribution (box B.B)
If you withheld second additional Québec Pension Plan (QPP) contributions during the year, you must enter the total amount withheld in box B.B (additional QPP contribution).
The total base and first additional QPP contributions previously entered in box B now have to be entered in box B.A (Québec Pension Plan [QPP] contribution).
In box G (pensionable salary or wages under the Québec Pension Plan [QPP]), you must enter the salary or wages subject to QPP contributions (i.e. the contributions entered in boxes B.A and B.B) that you paid in the year, up to the maximum pensionable earnings under the QPP ($68,500 for 2024) or the additional maximum pensionable earnings under the QPP ($73,200 for 2024).
For more information, go to RL-1 Slip – Boxes B.A and B.B and RL-1 Slip – Box G.
New additional information code for the additional CPP contribution (code B-2)
If you withheld second additional Canada Pension Plan (CPP) contributions during the year, you have to enter B-2 in one of the blank boxes, followed by the total amount withheld.
If you withheld CPP contributions (i.e. the base and first additional CPP contributions) during the year, you have to enter B-1 in one of the blank boxes, followed by the total amount withheld.
For more information, go to RL-1 Slip – CPP Contribution and Additional CPP Contribution.
New additional information code for phased retirement (code G-3)
Box U (phased retirement) and all related instructions and explanations have been removed from the RL-1 slip. Box U has been replaced by additional information code G-3.
If you and an employee have an agreement under which the employee's salary or wages have been reduced, but the reduction (i.e. the salary or wages the employee didn't receive) is deemed to have been paid to the employee, you have to enter G-3 in one of the blank boxes, followed by the salary or wages that were deemed paid. The amount must also be included in box G (pensionable salary or wages under the Québec Pension Plan [QPP]). Note that the agreement must be approved by Retraite Québec.
For more information, go to RL-1 Slip – Box G