Making Periodic Payments of the Occupational Health and Safety Insurance Premium

You must make periodic payments of the occupational health and safety insurance premium to Revenu Québec.

You must calculate the amount of your payments according to the method determined by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST). To do the calculation, you must use the payment rate shown in the document the CNESST sent you for the year concerned. (Note that you must be registered with the CNESST to receive the document.) A guide on calculating periodic payments is available on the CNESST website. For more information on periodic payments and registering with the CNESST, contact the CNESST, toll-free, at 1 844 838-0808 or see the section for employers (available in French only) on the CNESST's website.


The RL-1 Summary (RLZ-1.S-V) must not be used to report or pay amounts for the CNESST. Therefore, no information regarding such amounts should be entered on the summary's remittance slip. Moreover, no CNESST payments should be included with the slip.

Furthermore, the occupational health and safety insurance premiums that you paid during the year to Revenu Québec are not shown in Part 1 of the RL-1 summary. These amounts are shown in the Annexe – Versements périodiques of the notice of assessment sent to you by the CNESST.

Employers required to make source deductions and employer contributions

You must pay your occupational health and safety insurance premiums to Revenu Québec at the same time as your source deductions and employer contributions.

The CNESST box is included on the remittance slip portion of the Remittance of Source Deductions and Employer Contributions (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V) that we send you.

To pay the balance of your source deductions, contributions and CNESST payments (where applicable), choose the remittance method that suits you best.

Employers not required to make source deductions and employer contributions

If you did not make source deductions or employer contributions, we sent you remittance slip TPZ-1015.R.14.5-V, Periodic CNESST Payment, so that you can make your monthly periodic payments. You can make your payments:

Information exchange agreement between the CNESST and Revenu Québec

The CNESST amounts that you pay to Revenu Québec are remitted to the CNESST. We also send the CNESST the information that you report in the CNESST box.

New employer

As an employer, you may have to register with the CNESST or make CNESST payments.

To register as a new employer with the CNESST, visit the CNESST website.

Last Updated: