RL-1 Slip – Employment and Other Income

Purpose of the RL-1 slip

You file the RL-1 slip to report:

  • the salary or wages and any other remuneration paid to an employee;
  • the taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership (also referred to as a partner);
  • the commissions, fees and other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts;
  • certain income that is not a salary or wages (see RL-1 Slip – Box O);
  • amounts deducted at source from the above-mentioned types of remuneration.
Note

Do not use the RL-1 slip to report the drawings of a self-employed person or a partner.

When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that amounts reported on the RL-1 slips do not match those reported in the RL-1 summary, we will do one of two things. We may send you a notice of assessment detailing any revised amounts, or we may send you one or more of the following forms for you to complete:

  • Statement of Employee and Employer QPP Contributions (LMU-141-V);
  • Statement of Québec Parental Insurance Plan Premiums (LMU-150-V);
  • Statement of Employer Contributions (LMU-142-V).

We forward certain information from the RL-1 slips to Retraite Québec and to the Ministère du Travail, de l'Emploi

Who is required to file an RL-1 slip?

You are required to file an RL-1 slip (see courtesy translation RL-1-T) if you paid salaries, wages, gratuities, tips, fees, scholarships or commissions as an employer or payer.

You have more than one account number

If you have more than one employer account, you must file RL-1 slips for each account, under the name and identification number shown on 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, according to your remittance frequency) for each one.

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