Special Cases — Contribution to the WSDRF – RL-1 Summary
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 Workforce Skills Development and Recognition Fund (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.
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.