RL-1 Summary – Salary and Wages Subject to the Contribution (Line 30)
On line 30 of the RL-1 summary, enter the total of box A from all the RL-1 slips you filed. Do not enter the total if one of the following situations applies to you:
- You paid a salary or wages to an employee who is an Indian.
- One of your Québec employees is temporarily posted outside Canada.
- You paid a salary or wages to a foreign employee who is temporarily posted to Québec.
- You paid or allocated an amount under an employee benefit plan, a profit-sharing plan or an employee trust.
- You paid an amount to acquire, on behalf of an employee, a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.
- You paid fees to a member of a commission or a committee established under a Québec statute.
If one of the above situations applies to you, complete the work chart in Appendix 1 to the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) to calculate the salary and wages subject to the contribution to the health services fund that you have to enter on line 30.