RL-1 Slip Checker — Understanding Your Quebec Year-End Slip
Know what every box on your RL-1 means before you file your Quebec return.
Written and reviewed by Rocco Clayfield, Founder & DirectorLast reviewed
Short answer
The RL-1 (Relevé 1) is the year-end tax slip issued by Quebec employers alongside the federal T4. It reports employment income and deductions specifically for your Quebec provincial income tax return filed with Revenu Québec. Every Quebec employee should receive both a T4 and an RL-1 from their employer. The two slips sometimes show slightly different figures because of Quebec-specific deductions like QPP and QPIP, and because provincial and federal tax rules differ.
If you work in Quebec, your employer is required to issue you two year-end slips: a T4 for the Canada Revenue Agency and an RL-1 for Revenu Québec. Both slips cover the same employment income, but they are structured differently and feed into different tax returns — your federal return filed with the CRA and your Quebec provincial return filed with Revenu Québec.
The RL-1 (sometimes written Relevé 1) is a Quebec provincial document. It captures amounts relevant to your Quebec tax return, including Quebec income tax withheld, QPP contributions, QPIP premiums, union dues, and other province-specific deductions. Some boxes on the RL-1 have no T4 equivalent, and some T4 boxes have no RL-1 equivalent.
Checking your RL-1 for accuracy is worthwhile before filing. Minor discrepancies between your pay stub totals and your RL-1 figures can sometimes trace back to correctable payroll errors. This page explains the slip structure and what to look at — it is not a substitute for the official Revenu Québec guide to the RL-1.
Quebec pay rules at a glance
| Rule | Quebec |
|---|---|
| General minimum wage | $16.60 per hour, in force since 1 May 2026.Employees who receive tips: $13.30 per hour, paid exclusive of tips. Quebec has no student or youth rate. Quebec adjusts the rate each 1 May. |
| Overtime starts after | After 40 hours in a week |
| Overtime rate | 1.5× your regular rate. Quebec has no general daily threshold. |
| Vacation entitlement | 2 weeks from 1 year of service; 3 weeks at 3 years or more |
| Vacation pay | 4% of gross wages under 3 years; 6% at 3 years or more |
| Paid public holidays | 8 statutory holidays |
| Final pay deadline | All sums owing must be paid when the employment ends |
Verified 27 August 2026 against Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST). Rates and rules change, and many industries and occupations have their own exemptions or special rules — confirm your own situation at the official source before acting on it.
Check current Quebec rules at the official source
What this page helps you check
- Confirm your legal name and Social Insurance Number (SIN) on the RL-1 are correct
- Verify Box A (employment income) is consistent with what your pay stubs show as gross employment earnings for the year
- Check Box B (QPP employee contributions) against the cumulative QPP deductions on your pay stubs
- Check Box H (QPIP employee premiums) against your cumulative QPIP deductions
- Confirm Box E (Quebec income tax withheld) roughly aligns with the total provincial tax deducted across your stubs
- Check Box J (union dues) if applicable, and compare to any union dues listed on your stubs
- Verify the employer's Quebec Business Number (QBN) on the slip matches prior-year slips from the same employer
- Ensure you have received an RL-1 in addition to — not instead of — a T4
RL-1 and T4 — Two Slips, Two Tax Systems
Canada has two overlapping income tax systems for Quebec residents: the federal system (CRA) and the Quebec provincial system (Revenu Québec). Most Canadians file only one return (federal). Quebec residents file two separate returns, one for each jurisdiction. The T4 feeds the federal return; the RL-1 feeds the Quebec provincial return.
Because the two systems have different rules — different deduction amounts, different treatment of certain benefits, different credits — the figures on your T4 and RL-1 may not always be identical. Some differences are expected and correct. For instance, QPP contributions appear in Box 17 of the T4 and Box B of the RL-1; the CPP box (Box 16) of the T4 should be empty for Quebec employees.
Key RL-1 Boxes and What They Mean
Box A reports your total employment income subject to Quebec income tax. This is the starting point for your provincial return. Box B is your total QPP employee contributions for the year. Box H is your total QPIP employee premiums. Box E is the Quebec provincial income tax that was withheld from your pay throughout the year.
Other boxes may capture taxable benefits (Box L), union dues (Box J), other income (Box O), and various coded amounts that apply in specific situations. Revenu Québec publishes a guide to the RL-1 each year explaining every box in detail — it is the authoritative reference for what each field should contain.
Common Reasons RL-1 and T4 May Differ
Several legitimate differences explain why your RL-1 and T4 may show different numbers. Federal and provincial tax are calculated on different bases, using different credits and deductions, so the withholding amounts in Box E (Quebec tax) and Box 22 (federal tax) of the respective slips will typically differ. QPP and QPIP appear on the RL-1 but their federal equivalents (CPP box, EI box) on the T4 reflect the adjusted Quebec rates.
Some employer-provided benefits are taxable at the federal level but treated differently provincially (or vice versa), which can cause Box A on the RL-1 and Box 14 on the T4 to differ. If the gap between the two income figures is significant and you cannot account for it, it is worth asking your payroll team for an explanation before filing.
What to Do If Your RL-1 Contains an Error
If you spot an error on your RL-1 — wrong income amount, incorrect SIN, missing deduction — contact your employer's payroll department. They can issue an amended RL-1 (marked as an amendment) and file the correction with Revenu Québec. You should not file your Quebec return using a slip you believe contains a material error.
If your employer has ceased operations or is unresponsive, Revenu Québec may be able to assist. You can also reach Revenu Québec at revenuquebec.ca/en for guidance on how to proceed when slip corrections are delayed.
Province & territory note
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.
Your SIN or name is incorrect on the RL-1
An incorrect Social Insurance Number or legal name will cause problems when Revenu Québec matches the slip to your return. Contact payroll immediately to request an amendment — filing with a wrong SIN can delay processing of your return.
Box A (employment income) is much lower than expected
If Box A is materially lower than your gross annual earnings as shown on your pay stubs, some income may have been omitted or miscoded. Check whether a portion of your pay was reported in a different box (such as taxable benefits in Box L).
Box B (QPP) is blank but you paid QPP all year
If QPP deductions appear on every pay stub but Box B of your RL-1 is zero or empty, the amount may have been omitted when the slip was generated. This is worth correcting before filing.
You received an RL-1 but no T4
Quebec employees should receive both slips. An RL-1 without a T4 is incomplete — you need the T4 to file your federal return. Contact your employer if the T4 has not arrived by the Canada Revenue Agency's deadline.
The employer's QBN or address on the slip looks unfamiliar
While this is not always an error, an unrecognized business number on an RL-1 — especially if you changed jobs — may indicate a slip issued by the wrong entity. Verify with HR before filing.
Want this checked on your real pay stub?
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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.
- “My RL-1 Box A appears lower than my gross annual pay — can you explain what income amounts were reported where?”
- “Box B shows QPP contributions but the amount is different from what my pay stubs total — can you reconcile this?”
- “I have not received my T4 — can you confirm when it will be issued?”
- “My SIN on the RL-1 looks like it might have a digit wrong — can you check and issue an amendment if needed?”
- “There is a coded amount in Box O that I do not recognize — can you tell me what that represents?”
Frequently asked questions
Why do I get both a T4 and an RL-1?
Quebec residents file two income tax returns — one federal (with the CRA) and one provincial (with Revenu Québec). The T4 supports the federal return; the RL-1 supports the Quebec provincial return. Both slips are legally required and serve different purposes.
Do the numbers on my RL-1 and T4 have to match?
Not always. Some differences are expected because federal and provincial tax systems have different rules. For example, QPP contributions appear on both slips but in different boxes, and provincial income tax withheld (RL-1 Box E) will differ from federal tax withheld (T4 Box 22). A large unexplained gap in employment income figures is worth investigating.
When must my employer give me my RL-1?
Employers must provide RL-1 slips by the last day of February for the preceding tax year. This deadline aligns roughly with the T4 deadline. If you have not received your RL-1 by early March, contact your employer.
What if my RL-1 has an error?
Contact your employer's payroll team. They can issue an amended RL-1 and file the correction with Revenu Québec. Do not file your Quebec return based on a slip you believe is materially wrong — wait for the corrected version or contact Revenu Québec for guidance.
What does Box O on the RL-1 mean?
Box O captures various other income amounts that do not fit other specific boxes, identified by codes. Common examples include certain retirement income, research grants, or specific payments. Revenu Québec's annual RL-1 guide lists every Box O code with its definition — look up the code shown on your slip to understand what it represents.
I worked for two employers in Quebec this year — how many RL-1 slips should I receive?
Each employer issues its own RL-1 for the income they paid you. If you worked for two Quebec employers, you should receive two RL-1 slips (and two T4s). Add the amounts from all slips together when completing your tax returns.
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.
- Source deductions and employer contributions — Revenu Québec
- Labour standards: wages, hours and leave — CNESST
- QPP maximum pensionable earnings and contribution rate — 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.