(Associated with the T4, T4A (only Box 0 of RL-1) and T4A-NR)
Form RL-1 Summary is used by employers to report source withholdings on wages paid to employees. It is also used to calculate certain employer contributions.
The remittance slip is provided for information purposes only, your data must be recopied on the form prescribed by the government.
Filing information
Part 1 - Statement of duties (by month)
Complete Part 1, "Statement of duties (by month)," by entering the data which appears on the personalized form you received from Revenu Québec.
QPP Contributions
The amount on line 1 is calculated by the program. It equals the total of the amounts entered in box B of all RL-1 slips. If you want to change the calculated amount, you will have to do an override.
QPIP premiums
The amount on line 7 is calculated automatically by the program. It represents the total of the amounts shown in box H of each RL-1 slip prepared.
The employer premium (line 8) is equal to the total premiums paid for each employee. These premiums correspond to the eligible salary or wages (box I) and the maximum eligible salary or wages, whichever is less, multiplied by the employer's premium rate. If, for any reason, you want to change the amount calculated, use an override.
Québec income tax withheld
The amount on line 10 is calculated by the program. It equals the total of the amounts entered in box E of all RL-1 slips and box I of all RL-25 slips. If you want to change the calculated amount (for instance, because RL-25 slips have also been issued), you will have to do an override.
The amount on line 11 is also calculated by the program. It equals the total of the amounts entered in box J of all RL-2 slips. If you want to change the calculated amount, you will have to do an override.
Lines 26 and 38
Enter on line 26 the portion of the total shown in Part 1 which corresponds to the source deductions and the employer contributions for the QPP, the QPIP and income tax remitted in the year. Enter on line 38 the portion of the total obtained in Part 1 which corresponds to the contribution to the health services fund remitted in the year. The total of the amounts entered on lines 26 and 38 must not exceed the Part 1 total.
Contribution to the health services fund
Enter the total payroll on line 28. The program will calculate the contribution rate on line 36 and the contribution on line 37.
When the employer benefits from an exemption from the contribution to the Health Services Fund, indicate which one applies in box 31 (use the pull-down menu). If it is the 3 year or 5 year exemption for new corporation, complete either form COR-771.6.C.5 (first year) or LE-34 and attach it to RL-1 Summary. If it is the exemptions for a corporation that operates a manufacturing or processing business in a remote resource region of Québec, complete form CO-737.18.18 to calculate the exempted wages.
Reduced rate of the contribution to the health services fund for SMBs in the primary and manufacturing sectors
See the section 8.4 of the Guide for employers TP-1015.G-V.
Contribution to the financing of the Commission des normes du travail
This contribution is calculated on Form LE-39.0.2 and the result is shown on line 41.
See Also:
RL-1 Slip - Employment and Other Income