RL-1 Summary – Contribution Related to Labour Standards (Lines 40 to 43)
If you are one of the employers listed below, enter the code that applies. Otherwise, leave the line blank.
- Municipality, metropolitan community or public transit authority
- School service centre, school board or educational institution
- Daycare centre
- Public institution that provides health services and social services
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 33 of form LE-39.0.2-V in the appropriate column of line 41 of the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions).
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.
If you entered a code on line 40, your contribution rate for the year is 0.02%. Otherwise, your contribution rate is 0.06%.