Employers (and payers) that are required to file RL-1, RL-2 and RL-25 slips must file the RL-1 summary. For more information, see the Are You Required To File an RL-1 Summary? page.

Purpose of the RL-1 summary

You use the RL-1 summary to compare the source deductions of income tax, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and the contribution to the health services fund with the duties you reported for the year.

You can also use it to calculate the following: 

• the contribution to the health services fund;
• the contribution related to labour standards;
• the contribution to the Workforce Skills Development and Recognition Fund (WSDRF);
• the total eligible training expenditures that can be carried forward (if applicable).

When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that, for example, you did not calculate sufficient employee or employer contributions, we may send you either a notice of assessment detailing any revised amount or one of the following forms to complete and return:

• Statement of Employee and Employer QPP Contributions (LMU-141-V or LMU-141.1-V);
• Statement of Québec Parental Insurance Plan Premiums (LMU-150-V);
• Statement of Employer Contributions (LMU-142-V).