Principal Changes – RL-1 Summary – Summary of Source Deductions and Employer Contributions

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic

If you qualify for the Canada Emergency Wage Subsidy (CEWS), you may be eligible for the credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic.

For more information, see Salary and Wages Eligible for the Credit for Contributions to the Health Services Fund (Line 32).

If you qualify for the credit and also the reduction of the contribution to the health services fund for the creation of specialized jobs in respect of an employee, you will have to deduct the portion of the employee's salary or wages used to calculate the credit for contributions to the health services fund from the eligible salary or wages for the purposes of the reduction of the contribution to the health services fund for the creation of specialized jobs.

For information on calculating the eligible amount to enter on line 37a of the RL-1 summary, see form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs.

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