Complete RL-1 Summary

The RL-1 Summary – Summary of Source Deductions and Employer Contributions must be submitted for a taxation year by the last day of February the following year. For example, for tax year 2023, the deadline is the last day in February 2024.

To report amounts paid to Revenu Quebec.

There are amounts required on the summary that are not created by Dayforce payroll processing such as the contribution related to Labour Standards and the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Note: When completing the summary, click on blue hyperlinks on the RL-1 summary form for more information.

  1. Refer to your Tax Forms Package

    1. Go to the Year-End Reports page.Closed From the Reports menu, select Year-End Reports.

    2. Ensure Reports for displays the applicable year.

    3. Open Tax Forms Package.

    4. Locate the Summary of Source Deductions and Employer Contributions report. This report can be used to fill in some of the information on the RL-1 Summary.

  2. Refer to your Standard Reports Package

    1. Go to the Payroll Reports page.Closed From the Reports menu, select Payroll Reports.

    2. Open Standard Reports Package.

    3. Locate the Government Remittance Summary.

      This report displays remittances that Dayforce has made on your behalf. It is cumulative and shows all remittances that have been made for the current year. The last remittance for the year is made in January, thus the full report for the year will not be available until after your final remittance in January has processed (this will differ depending on your remittance frequency). By pay period 2 or 3 of the new year, you will see the full report.

      This report will be used to complete Section 1 of the RL-1 Summary as well as Section 2, Line 26 and Line 38.

  3. RL-1 Summary: Top of the form- The mandatory fields that must be completed before you can proceed to enter your amounts include:

    • Name of employer

    • Mailing Address

    • Postal Code

    • Identification Number:

    • File: RS

    • Transmitter Number: NP000006

  4. Statement of Duties (by Month) - Enter the Total remittances by remittance period.

    The information can be found on the Government Remittance Summary in your Standard Reports Package. Include the amounts for Québec income tax, QPP contributions, QPIP premiums and contributions to the health services fund that you reported each remittance period of the year covered.

    Note: Do not include the periodic CSST payments (relating to occupational health and safety).

  5. Summary of deductions and contributions payable

    • Line 1 – 11: Enter applicable amounts of QPP, QPIP, and Quebec Tax as provided on the Summary of Source Deductions and Employer Contributions report located in your Tax Forms Package.

      Note: If you have RL-25 slips, the amount on line 10 needs to include these. Dayforce does not produce RL-25 slips.

      Once you have entered these values, the totals in lines 3, 9, 12 and 25 will automatically populate.

    • Line 26: Enter amount paid or payable in the year. Amounts remitted by Dayforce display on the Government Remittance Summary in your Standard Reports Package.

    • Line 27: Auto populates with the difference of line 25 and line 26.

  6. Contribution to the health services fund

    • Line 28: Total Worldwide Wages (for all associated payrolls). This is used for the purpose of determining the QHSF contribution rate that applies in your situation.

      Note: Amount entered on Line 28 automatically generates the rate in Line 36.

    • Line 29: NAICS code - enter if applicable. For more information click on the hyperlink displayed on the RL 1 Summary form.

    • Line 30: Total Salary and Wages subject to QHSF for the specific company you are completing the RL 1 Summary for.

      Note: Line 30 will auto populate amounts in Line 34 and 37.

    • Line 36: Auto populates based on the amount in line 28. The QHSF rate on file for your payroll displays on the Executive Summary report in your Standard Reports Package.

    • Line 38: Contribution to the health services fund paid or payable in the year. The amount remitted by Dayforce displays on the Government Remittance Summary in your Standard Reports Package.

  7. Contributions related to labour standards and WSDRF

    Labour Standards

    • Line 41: For remuneration subject to the contribution refer to the Summary of Source Deductions and Employer Contributions report in your Year End Package. The amount currently displays as item 40.

    WSDRF

    • Line 50: Total payroll, if over $2,000,000. Enter the amount from line 34 calculated by the RL-1 Summary form.

      Note:

      • Line 50 is to report the value for all associated payrolls.

      • A value only displays on the Summary of Source Deductions and Employer Contributions report in your Year End Package, provided by Powerpay, if your payroll amount is greater than $2,000,000. If you have multiple payroll accounts and your combined payroll amount is greater than $2,000,000, you must manually calculate the value for line 50.

    • Line 52: Eligible training expenditures.

    • For more information on this please refer to the RL-1 Summary Guide .

  8. Refund or balance due

    • Line 72: If you have a balance due on line 72, the RL-1 summary remittance slip will auto populate. For payment options, please refer to the RL-1 Summary Guide.