RL-1 Summary – Contribution Related to Labour Standards (Lines 40 and 41)
If you are an employer that is subject to the contribution related to labour standards, complete form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards, for the year concerned. Enter the amount from line 21 of form LE-39.0.2-V on line 40 of the RL-1 summary.
You are not required to enclose form LE-39.0.2-V with the summary when you file it. However, you must keep it in case we ask for it.
On line 41, enter the result of the following calculation: the amount from line 40 multiplied by the employer's contribution rate for the year, which is 0.07%.
The amount on line 41 of the RL-1 summary must be the same as the amount on line 22 of form LE-39.0.2-V.