RL-1 Summary – Making Your Payment
If you have a balance due on line 72, complete the RL-1 summary remittance slip as follows:
- In box 90, enter the amount from line 28.
- In box 91, enter the amount from line 27.
- In box 92, enter the amount from line 39.
- In box 93, enter the amount from line 41.
- In box 94, enter the amount from line 53.
- In box 95, enter the total of boxes 91 through 94.
Do not add information regarding the periodic payments to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) that you make to Revenu Québec to the remittance slip of the RL-1 summary. Do not include any amounts relating to the payment of the occupational health and safety insurance premium with the remittance slip.
To report and remit amounts for the CNESST, you must instead use the remittance slip attached to 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 we have sent you.
If you are registered for the online payment services offered by a participating financial institution, you can make your payment online from your account. For more information, contact the Division de l'acquisition des données électroniques by telephone at 418 659-1020 or, toll-free, at 1 866 814-8392, or by email at email@example.com.
If your business is registered for My Account for businesses and you report source deductions and employer contributions online, you can use:
- a participating financial institution's online payment service; or
- preauthorized debit (if your business has an account at a participating financial institution).
If you make your payment online, you do not have to send us the RL-1 summary remittance slip.
If you make your payment by mail, send us the duly completed RL-1 summary remittance slip and a cheque or money order made payable to the Minister of Revenue of Québec.
If you use an automatic teller machine (ATM) to make your payment, place the duly completed RL-1 summary remittance slip in the envelope provided by your financial institution (where applicable).
The effective date of payment is the day on which the financial transaction is made at the ATM.
Your payment must be received by Revenu Québec or by a financial institution no later than the filing deadline for the RL-1 summary.
The Québec income tax, QPP contributions and QPIP premiums you withhold from the remuneration you pay and your employer QPP contributions, QPIP premiums and contributions to the health services fund must be remitted to us periodically using 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). If your periodic payments are less than what is required, the balance is subject to interest charges from the due date of each payment.
This means that a positive amount (balance due) entered on line 27 or line 39 of the RL-1 summary is subject to interest charges from the due date of each payment.
Note, however, that if a portion of a balance due on line 39 results from the difference between the actual health services fund contribution rate (line 36) and the estimated health services fund contribution rate (the rate you would have entered on line 36 had your total payroll been the same as that of the previous year), that portion is subject to interest charges from the filing deadline for the RL-1 summary. The remaining portion of the balance due is subject to interest charges from the due date of each payment.
For more information regarding the periodic payment of source deductions and employer contributions, see the Guide for Employers (TP-1015.G-V).
Under the Tax Administration Act, you are liable to a penalty if you:
- file a remittance slip late; or
- are late in paying an amount you should have paid before filing the RL-1 summary.
If you fail to pay or remit an amount you withheld or collected under a tax law by the prescribed deadline, the rate of the penalty will be determined based on the number of days the payment or remittance is late. From the 1st to the 7th day, the rate is 7% of the amount owing; from the 8th to the 14th day, it is 11% of the amount owing; and, as of the 15th day, it is 15% of the amount owing.
You can log in to My Account for businesses to view information about the business's remittances, payments and statement of account.