Simplified Salary Overpayment Correction Process
Salary overpayments occur when, because of a clerical, administrative or computer error, an employer pays an employee salary to which he or she was not entitled. To make things easier for both employers and employees, we have harmonized our administrative policy on the repayment of salary overpayments with that of the Canada Revenue Agency.
Under our new policy, salary overpayments can be repaid based on the employee's net salary (gross salary overpaid minus source deductions) if the following conditions are met:
- The overpayment is repaid in the calendar year in which the error occurred.
- The employer is able to subtract the overpaid source deductions and employer contributions from its next remittance to Revenu Québec, and the remittance is made for the calendar year in question.
If either condition is not met, the new policy does not apply. The employee must then repay the gross salary overpaid, and the employer must remit the related source deductions and employer contributions.
The Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V) will be updated at a later date to reflect the changes.