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How to Complete Lines 50 to 53 (Contribution to the WSDRF) of the RL-1 Summary

Total payroll (line 50)

Enter your total payroll only if it exceeds $2 million. If you have more than one establishment or if you hold a training initiative quality certificate, click Special Cases — Contribution to the WSDRF.

Your total payroll corresponds to 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 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 your total payroll.

Line 51

Multiply the amount on line 50 by 1% and enter the result.

Eligible training expenditures (line 52)

Complete the work chart at the bottom of page 2 of the RL-1 summary. Enter the amount from line 78 of the work chart on line 52 of the summary.

Balance of eligible training expenditures carried forward from previous years to the current year (line 75 of the work chart)

If applicable, enter the amount from line 79 of the work chart on the RL-1 summary you completed for the previous year.

If your total payroll on line 50 exceeds $2 million for the year and it did not for the previous year, you can enter the eligible training expenditures incurred in the previous year on line 75 of the work chart.

Example

Over the last three years, your employees took part in training courses offered by a vocational training centre.

  • For 2021, your training expenditures were $1,500 and your total payroll was $600,000.
  • For 2022, your training expenditures were $3,000 and your total payroll was $900,000.
  • For 2023, your training expenditures were $20,000 and your total payroll was $2,500,000.

For 2021 and 2022, you were not required to contribute to the WSDRF, since your total payroll was less than $2 million.

For 2023, your contribution to the WSDRF is $2,000 (see the table below). You can only carry the training expenditures of $3,000 from 2022 forward to 2023, because your total payroll for 2023 is more than $2 million.

Work chart – Eligible training expenditures that can be carried forward
Line Year 2023
Balance of eligible training expenditures carried forward from previous years to the current year 75 $3,000
Eligible training expenditures for the current year 76 + $20,000
Total  77 = $23,000
Amount used to reduce or cancel the contribution to the WSDRF 78 $23,000
Eligible training expenditures that can be carried forward to subsequent years 79 = $0
Contribution to the WSDRF
Total payroll, if over $2,000,000 50 $2,500,000
Participation rate × 1%
Amount used to calculate the contribution to the WSDRF 51 = $25,000
Amount used to reduce or cancel the contribution to the WSDRF 52 $23,000
Contribution to the WSDRF 53 = $2,000

Eligible training expenditures for the current year (line 76 of the work chart)

Enter the result of the following calculation:

  • the total of all eligible training expenditures incurred in the year (for training intended to improve the qualifications and skills of employees);

minus

  • any government assistance (subsidy, grant, forgivable loan, tax credit, investment allowance or other) that you received in respect of the expenditures.

Do not subtract government assistance received in respect of eligible training expenditures incurred in the year if you are a childcare centre (CPE), a subsidized daycare centre, a home educational childcare coordinating office, a job integration company, an ambulance service, the Corporation d'urgences-santé, or a non-profit organization or cooperative that is a certified adapted business.

The following are eligible training expenditures:

  • the salaries and wages paid to employees for the hours they spend on training activities (whether they are attending a training activity or leading it);
  • the salaries and wages paid to trainees from a recognized educational institution during their training session;
  • the salaries and wages paid to supervisors of interns and guides for teachers doing refresher training in the workplace, for the hours they devote exclusively to supervision and support activities;
  • any expenses related to training activities (for example, travel expenses, cost of the training, payments you make to or expenditures you incur with a recognized training mutual).

For more information on calculating eligible training expenditures, see the Guide sur les dépenses de formation admissibles (available in French only) on the website of the Commission des partenaires du marché du travail, or contact us.

Amount used to reduce or cancel the contribution to the WSDRF (line 78 of the work chart)

Enter the lesser of:

  • the amount on line 51 of the summary; and
  • the amount on line 77 of the work chart.

Eligible training expenditures that can be carried forward to subsequent years (line 79 of the work chart)

Subtract the amount on line 78 from the amount on line 77 and enter the result.

Line 53

If you entered an amount on line 50, subtract the amount on line 52 from the amount on line 51. If the result is $0, you do not have to contribute to the WSDRF for the year. Enter “0” on line 53.

If you did not enter an amount on line 50, you do not have to contribute to the WSDRF for the year. Enter “0” on line 53.

You have more than one establishment

If you have more than one establishment, enter the combined total payroll of all your establishments on line 50 if it is more than $2 million.

You have to file an RL-1 summary for each establishment that has an employer account. However, since the contribution to the WSDRF must be calculated for the business as a whole (and not for individual establishments), include all data pertaining to the contribution on lines 50 through 53 of only one of the RL-1 summaries you are filing.

Example
A corporation has two establishments. One establishment has a total payroll of $1,600,000 and the other of $700,000, for a combined total payroll of $2,300,000. Since the total payroll is over $2,000,000, the corporation is subject to the Act to promote workforce skills development and recognition. The corporation must enter $2,300,000 on line 50 and complete lines 51 through 53 on the RL-1 summary it is filing for one of its establishments and leave lines 50 through 53 blank on the RL-1 summary it is filing for the other establishment.

You hold a training initiative quality certificate

If you hold a training initiative quality certificate issued by the Commission des partenaires du marché du travail, leave lines 50 through 53 blank. You do not have to contribute to the WSDRF for the year.

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