RL-1 Slips Distribution (Due Date Reminder) 

You can distribute RL-1 slips to employees and beneficiaries in several ways. For paper slips, you may hand them out, mail them, or use another method. Electronic distribution to employees doesn't require their prior consent if it meets confidentiality conditions. Employees can request a paper copy anytime. 

For electronic distribution to non-employee beneficiaries, obtain their written consent first. They must agree to electronic delivery and understand their consent is valid until they withdraw it, which they can do at any time. 

Ensure electronic RL-1 slips are secure by protecting personal information, verifying identities, and using a non-editable format. 

Employers must ensure employees or recipients receive their slips by February 29, 2024, for this leap year, corresponding to the last day of February of the following year.  

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