Any part of employee Québec Pension Plan (QPP) contributions and employee Québec parental insurance plan (QPIP) premiums you pay, voluntarily or not, on behalf of an employee and that is not reimbursed by the employee is 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.