RL-1 Summary – Summary of Deductions and Contributions Payable (Lines 1 to 27)

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Québec Pension Plan (QPP) contributions

Employee contributions (line 1)

Enter the total of box B from all the RL-1 slips you filed. The employee QPP contribution must include the base contribution and the first additional contribution.

Employer contribution (line 2)

Enter the amount from line 1 because you have to contribute an amount equal to the QPP contributions you withheld from your employees' pensionable salaries and wages. Your employer QPP contribution must include the base contribution and the first additional contribution.

Québec parental insurance plan (QPIP) premiums

Employee premiums (line 7)

Enter the total of box H from all the RL-1 slips you filed.

Employer premium (line 8)

Enter the result of the following calculation: the total of box I from all the RL-1 slips you filed multiplied by the employer's premium rate for the year, which is 0.692%.

Québec income tax

RL-1 and RL-25 slips (line 10)

Enter the combined total of box E from all the RL-1 slips you filed and of box I from all the RL-25 slips you filed.

RL-2 slips (line 11)

Enter the total of box J from all the RL-2 slips you filed.

Source deductions and employer contributions

Source deductions and employer contributions paid or payable in the year for the QPP, the QPIP and income tax (line 26)

Enter the total of all source deductions of Québec income tax, QPP contributions, QPIP premiums and contributions to the health services fund that you have to report for the year, even if you have not yet paid the amounts.

The amount you have to enter is generally the total of boxes A, B and D from all copies 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) that you filed for the year.

The total of lines 26 and 38 must be the same as the total shown in Part 1 of the summary (including any amounts you added).

QPP contributions, QPIP premiums and source deductions of income tax

Subtract line 26 from line 25. Enter the result.

Overpayments

You can only request a refund of overpaid source deductions of income tax, employee QPP contributions and QPIP premiums if an employee has repaid you an amount equal to net income you paid by mistake in a previous year. For more information, see the Guide to Filing the RL-1 Slip (RL-1.G-V).

An employee can request a refund of an overpaid contribution when filing an income tax return.

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