Mandatory online filing of RL-1 slips

Online filing (in an XML file) is mandatory for more than 50 RL-1 slips filed before January 1, 2024.

As of January 1, 2024, online filing is mandatory if you file more than five RL-1 slips. You can file the slips using software authorized by us (in an XML file) or the services in My Account for businesses. For a list of authorized software, go to Authorized Products in the Partners section of our website.

To file RL slips online (in an XML file), you must have a transmitter number (the letters NP followed by six digits). If you do not have a transmitter number, you must complete and send us the Transmitter Registration Form (ED-430-V) to get one.

For more information about sending RL-1 slips to Revenu Québec, see Sending RL Slips and Summaries to Revenu Québec.

Employer who stops operating a business or making periodic remittances of source deductions and employer contributions in 2024

If you stopped operating a business or making periodic remittances of source deductions and employer contributions in 2024, you must file the version of the RL-1 slip (RL-1.T or RL-1) and RL-1 summary (RLZ-1.ST or RLZ-1.S) in effect for 2024. Do not file a previous-year version.

The RL-1 slip for 2024 features:

• new box B.B (for the total second additional QPP contribution withheld at source);
• new additional information code B-2 (for the total second additional CPP contribution withheld at source).

The total base contribution and first additional QPP contribution amounts previously entered in box B now have to be entered in box B.A.

Box U (phased retirement) and all related instructions and explanations have been removed from the RL-1 slip. Box U is replaced by additional information code G-3.

For more information on calculating the second additional QPP contribution, see Québec Pension Plan Contributions.