RL-1 Summary – Statement of Duties (By Month)
In Part 1 of the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions, enter the total of the following amounts that you have to report for each payment period (determined according to your filing frequency):
- source deductions of Québec income tax
- QPP contributions
- QPIP premiums
- contributions to the health services fund
The amount you have to enter for a remittance period is generally the amount you entered in box E of the Remittance of Source Deductions and Employer Contributions form (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, depending on your remittance frequency).
Check any pre-printed amounts in Part 1 of the summary. If they do not match the duties remitted or assessed, make the necessary corrections and send us the supporting documents.
If no amounts are shown for a given remittance period (for example, for the month of December), calculate the source deductions of Québec income tax, QPP contributions, QPIP premiums and contribution to the health services fund that you have to report for that period, and enter the total in Part 1, even if you have not yet remitted the amounts.
The periodic payments of the occupational health and safety insurance premium that you made to Revenu Québec during the year do not appear in the box in Part 1 of the RL-1 summary. They are shown in the part entitled Annexe – Versements périodiques of the notice of assessment that the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) sends you. For more information, call the CNESST, toll-free, at 1 844 838-0808, or visit the section for employers (in French only) on the CNESST's website.