Québec Pension Plan (QPP) contributions

Employee contributions (line 21)

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

Employer contribution (line 22)

Enter the amount from line 21 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.

Additional employee contributions (line 23)

Enter the total of box B.B from all the RL-1 slips you filed. These amounts correspond to the second additional QPP contribution that employees made.

Additional employer contribution (line 24)

Enter the amount from line 23 because your additional employer contribution corresponds to the second additional QPP contribution you withheld from the portion of the employee's pensionable salary or wages that exceeds the maximum pensionable earnings under the QPP.

Québec parental insurance plan (QPIP) premiums

Employee premiums (line 28)

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

Employer premium (line 29)

Multiply the total of box I from all the RL-1 slips you filed by the employer's premium rate for the year (0.692%) and enter the result.

Québec income tax

Québec income tax withheld (RL-1 and RL-25 slips) (line 35)

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.

Québec income tax withheld (RL-2 and RL-32 slips) (line 36)

Enter the combined total of box J from all the RL-2 slips you filed and of box D from all the RL-32 slips you filed.

Source deductions and employer contributions paid or payable in the year

Line 44  

Enter the amount from column B of line 17. This amount is the total QPP contributions you reported for the year. For more information, see the RL-1 Summary – Statement of Duties Paid or Payable page.

Line 45  

Enter the amount from column C of line 17. This amount is the total QPIP premiums you reported for the year. For more information, see the RL-1 Summary – Statement of Duties Paid or Payable page.

Line 46  

Enter the amount from column D of line 17. This amount is the total source deductions of Québec income tax you reported for the year. For more information, see the RL-1 Summary – Statement of Duties Paid or Payable page.

Source deductions of Québec income tax, QPP contributions and QPIP premiums (balance due or refund) (line 48)

Subtract line 47 from line 38. Enter the result.

A negative amount means that your periodic remittances were too high. To receive a refund of any overpaid amount or to allocate an overpaid amount to a future remittance of employer contributions, complete line 49.