Periodic Payments of the Occupational Health and Safety Insurance Premium

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If you have an establishment in Québec and you have at least one employee, you must register with the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) and 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 CNESST. To do the calculation, use the payment rate shown either in the Décision de classification document that was sent to you for the year concerned or in the CNESST letter informing you of your new payment rate if your rate changed during the year. Note that you must be registered with the CNESST to receive these documents.

Information on registering with the CNESST and on periodic payments (including a guide on calculating periodic payments) is available on the CNESST website.

Employers required to make source deductions and employer contributions

You must make periodic payments of the occupational health and safety insurance premium to Revenu Québec at the same time as your source deductions and employer contributions.

To make the payments, use the “CNESST” box on the remittance slips 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.


Do not add information regarding the periodic CNESST payments that you make to Revenu Québec to the remittance slip of the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions). Do not include any amounts relating to the payment of the occupational health and safety insurance premium with the remittance slip.

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 occupational health and safety insurance premiums you pay to Revenu Québec are remitted to the CNESST. We also send the CNESST the information that you report in the CNESST box.

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