RL-1 Slip Explained: Quebec's Payroll Tax Slip
Plain-English guide to the RL-1 slip issued by Quebec employers for Revenu Québec.
Written and reviewed by Rocco Clayfield, Founder & DirectorLast reviewed
Short answer
The RL-1 slip (Relevé 1) is the Quebec provincial payroll tax slip issued to employees who work in Quebec. It is the provincial counterpart to the federal T4 slip and is administered by Revenu Québec, not the CRA. Your RL-1 shows your Quebec employment income, Quebec Pension Plan (QPP) contributions, Quebec Parental Insurance Plan (QPIP) premiums, and Quebec provincial income tax withheld. You use the RL-1 to complete your Quebec provincial income tax return (TP-1), while you use the T4 to complete your federal T1 return. Every Quebec employee who receives a T4 should also receive an RL-1.
If you work in Quebec, your employer issues you two year-end tax slips instead of one. The federal T4 covers federal payroll items, and the RL-1 (pronounced 'Relevé 1') covers the provincial ones. The RL-1 is issued under Revenu Québec's authority and is required to complete the Quebec provincial income tax return.
The RL-1 can be confusing if you have worked in other provinces, because it reflects Quebec's distinct payroll programs — specifically the Quebec Pension Plan (QPP) instead of CPP, and the Quebec Parental Insurance Plan (QPIP) in addition to reduced federal EI premiums. Understanding each box helps you verify that the right amounts were deducted throughout the year and that both your federal and provincial returns are filed correctly.
What this page helps you check
- Do you have both an RL-1 and a T4 from the same employer for the same tax year?
- Does Box A (employment income) on the RL-1 align approximately with Box 14 of your T4?
- Does Box B (QPP contributions) match the QPP deducted on your Quebec pay stubs year-to-date?
- Does Box C (EI premiums) match your EI deductions — noting that Quebec employees pay at a reduced EI rate?
- Does Box E (Quebec income tax withheld) match the provincial tax withheld shown on your Quebec pay stubs?
- Does Box H (QPIP premiums) match your QPIP deductions on your pay stubs?
- Is your name, SIN, and employer's Quebec identification number (NEQ) correct on the RL-1?
- If you have taxable benefits, are they captured in the appropriate RL-1 boxes?
What Is the RL-1 and Who Issues It?
The RL-1 is a Revenu Québec information slip required from any Quebec employer that paid employment income, taxable benefits, or certain other amounts to employees during the calendar year. It is distinct from the federal T4 in both its authority and its purpose: while the T4 feeds your federal T1 return, the RL-1 feeds your Quebec TP-1 provincial return.
Employers must file RL-1 data with Revenu Québec and provide a copy to each employee by Revenu Québec's annual deadline, generally around the same time as the CRA's T4 deadline at the end of February — confirm the exact date with Revenu Québec each year.
Key Boxes on the RL-1
Box A — Employment income: Your total Quebec employment income, broadly comparable to Box 14 on your T4. Minor differences can arise because Quebec and federal rules for including certain taxable benefits or allowances in employment income differ slightly.
Box B — Quebec Pension Plan (QPP) contributions: The total QPP premiums deducted from your pay. Quebec employees contribute to QPP rather than CPP. There is an annual QPP contribution maximum set by Revenu Québec; Box B should not exceed it.
Box C — Employment Insurance premiums: The EI premiums withheld during the year. Quebec employees pay a reduced federal EI premium rate because they also pay into QPIP (Box H). This is why Box 18 on your T4 (EI premiums) will be lower for a Quebec employee than for a comparable employee in another province.
Box D — Other contributions: Used for items such as contributions to a labour-sponsored funds tax credit or other specific Quebec deductions.
Box E — Quebec income tax withheld: The total Quebec provincial income tax deducted from your pay during the year. This is the amount credited against your Quebec tax liability when you file your TP-1.
Box G — Pensionable salary or wages (QPP): The total earnings on which QPP contributions were calculated, comparable in concept to Box 26 (CPP pensionable earnings) on your T4.
Box H — QPIP premiums: The total Quebec Parental Insurance Plan premiums deducted from your pay. QPIP provides parental, maternity, paternity, and adoption benefits to Quebec workers. There is an annual QPIP premium maximum. This box does not appear on your federal T4.
Box I — QPIP insurable salary or wages: The total earnings on which QPIP premiums were calculated.
Other boxes capture taxable benefits (Box L for meals and accommodation, Box R for commissions, etc.) or reflect deductions unique to Quebec's system.
How the RL-1 and T4 Work Together
When you file your taxes as a Quebec resident, you need both slips. The T4 provides the inputs for your federal T1 return (Lines for CPP, EI, and federal tax withheld). The RL-1 provides inputs for your Quebec TP-1 return (QPP, QPIP, and Quebec tax withheld).
Some boxes serve different purposes on each slip. Your federal T4 shows Box 16 (CPP contributions) — but if you worked all year in Quebec, Box 16 on your T4 should be blank because you paid QPP, not CPP, and QPP is on your RL-1 Box B. Your T4 Box 18 (EI) will show the reduced Quebec EI rate, while Box H on the RL-1 captures the QPIP premium that effectively replaces the federal parental/maternity EI benefit for Quebec residents.
Filing Your Quebec Return with the RL-1
You file your provincial TP-1 return with Revenu Québec using the amounts from your RL-1. Quebec operates a separate provincial tax system with its own rates, credits, and deductions — it is not simply a provincial add-on to the federal return. Common provincial credits include the work premium, solidarity tax credit, and age credit.
Revenu Québec's website and approved tax software include guidance on which RL-1 box maps to which TP-1 line. Using tax software that handles both returns simultaneously is strongly recommended to avoid transcription errors.
Quebec works differently
Common red flags worth checking
These do not automatically mean there is an error. They are simply lines worth a closer look, or worth asking payroll to explain.
You received a T4 from a Quebec employer but no RL-1
Every Quebec employer that issues a T4 should also issue an RL-1. A missing RL-1 means you cannot accurately complete your TP-1 return. Contact your employer and Revenu Québec if you have not received it by the filing deadline.
Box A (RL-1 income) and Box 14 (T4 income) differ significantly
Minor differences can be legitimate due to different provincial and federal rules. A large unexplained gap should be queried with payroll to ensure neither slip is incorrect.
Box B (QPP contributions) appears to exceed the annual maximum
There is an annual QPP contribution maximum set by Revenu Québec. Exceeding it suggests an over-deduction, which should be corrected by your employer or recovered on your provincial return.
Box H (QPIP premiums) is blank on a Quebec pay stub with QPIP deductions
If your pay stubs show QPIP deductions throughout the year but Box H on the RL-1 is blank or zero, the slip may be incorrect. QPIP premiums should always appear for Quebec employees.
Box C shows the standard (non-Quebec) EI rate
Quebec employees are entitled to a reduced EI rate. If Box C on the RL-1 (or Box 18 on the T4) reflects the rate applicable to non-Quebec employees, you may have been over-charged on EI premiums. Raise this with payroll.
Your NEQ or provincial employer registration number is wrong
An incorrect employer NEQ (Numéro d'entreprise du Québec) on the RL-1 can cause Revenu Québec to have difficulty matching the slip to its records, potentially creating issues if Revenu Québec follows up on your return.
Want this checked on your real pay stub?
Upload your pay stub or payroll document and get a plain-English breakdown with possible questions to ask payroll.
What to ask payroll or HR
Calm, specific questions get clearer answers. You can copy any of these, or build a full message with the Payroll Message Generator.
- “I received my T4 but have not received my RL-1 yet — when will it be issued and how will it be delivered?”
- “Box A on my RL-1 differs from Box 14 on my T4 by more than I expected — can you explain the difference?”
- “My pay stubs show QPIP deductions all year, but Box H on my RL-1 appears to be blank — can you check?”
- “The EI premium rate on my Quebec pay stubs does not look like the reduced Quebec rate — can you confirm the rate applied?”
- “Box B (QPP) looks higher than the annual QPP maximum — was there an over-deduction and how will it be corrected?”
- “Can you confirm that my RL-1 has been filed with Revenu Québec and that my NEQ information is correct?”
Frequently asked questions
Is the RL-1 the same as a T4?
They are equivalent in purpose — both summarise your employment income and deductions for the year — but they are different documents from different authorities. The T4 is a CRA document for your federal return; the RL-1 is a Revenu Québec document for your provincial return. They contain overlapping but not identical information.
Why is my EI deduction on the RL-1 lower than what a friend in Ontario pays?
Quebec has a separate parental insurance plan (QPIP). Because Quebec employees pay QPIP premiums (Box H on the RL-1) to fund maternity, paternity, and parental benefits provincially, the federal EI premium rate for Quebec workers is reduced. The combined federal EI plus QPIP is meant to be roughly equivalent in total to the EI premium paid in other provinces.
Can I use tax software to handle both my T4 and RL-1 together?
Yes. Most major Canadian tax software (such as TurboTax, H&R Block, UFile, and Impôt Expert) handles both the federal T1 and Quebec TP-1 returns in a single workflow. You enter your T4 and RL-1 data once and the software applies the relevant figures to each return.
I moved to Quebec mid-year — will I receive both a T4 and RL-1 for the Quebec portion?
Yes. For the portion of the year you worked in Quebec, your Quebec employer will issue both a T4 and an RL-1. For the portion you worked in another province, you will receive only a T4 from that employer. Your Quebec TP-1 return generally requires you to report your worldwide income, with adjustments for income earned outside Quebec.
Do QPP and CPP provide the same benefits?
QPP and CPP are broadly comparable — both provide retirement, disability, and survivor pensions. They are separate programs administered by Quebec and the federal government respectively. The contribution rates and benefit calculations have some differences. You can contact Retraite Québec for QPP information and the CRA for CPP information.
What do I do if my RL-1 is incorrect?
Contact your employer's payroll team. They can file an amended RL-1 with Revenu Québec. Use the corrected slip for your TP-1 return. If the employer is unresponsive, Revenu Québec has processes for handling disputes over information slip accuracy.
I am self-employed in Quebec — do I receive an RL-1?
Typically no. An RL-1 is issued to employees, not to self-employed individuals. If you incorporated a company and pay yourself a salary, the company issues you an RL-1 as an employee. If you are a sole proprietor or freelancer, you report your income on your TP-1 based on your own business records.
My employer is based outside Quebec but I work in Quebec — who issues my RL-1?
The requirement to issue an RL-1 is based on where the employee works (or is deemed to work), not where the employer is incorporated or located. If your work is performed in Quebec, your employer generally has an obligation to register with Revenu Québec and issue you an RL-1. Contact Revenu Québec for guidance specific to your situation.
Official sources for this page
Every figure here is derived from these. Where a number matters to you, read it at the source — PayStub IQ Canada explains the rules, it does not set them.
- RL-1 slip: employment and other income — Revenu Québec
- Source deductions and employer contributions — Revenu Québec
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Helpful guidance, not advice
PayStub IQ Canada provides educational payroll explanations based on the information visible in your document. It does not provide legal, tax, accounting, payroll, CRA, Revenu Québec, or employment standards advice. For official decisions or corrections, contact your employer, payroll department, CRA, Revenu Québec, your provincial or territorial employment standards office, or a qualified professional.