Any employee Québec Pension Plan (QPP) contributions or employee Québec parental insurance plan (QPIP) premiums you pay on behalf of an employee are a taxable benefit for the employee. You have to include the value of the benefit in boxes A and L and, where applicable, in box G of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.