Amounts Paid Before the CNESST Makes Its Decision

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Amount paid on the day of the accident

Under the Act respecting industrial accidents and occupational diseases, you must pay an employee who is a victim of an industrial accident an amount equal to 100% of his or her net salary or wages for the portion of the day that the employee was unable to work because of his or her incapacity. This amount constitutes employment income and must therefore be reported on the employee's RL-1 slip (see courtesy translation RL-1-T).

Note
  • This amount is not reimbursed by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST).
  • The term “net salary or wages” has the meaning given in the Act respecting industrial accidents and occupational diseases.

The amount is subject to:

You must also include this amount in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Amount paid in the first 14 days following the day of the accident

Under the Act respecting industrial accidents and occupational diseases, you must pay the employee 90% of his or her net salary or wages for the first 14 days following the day of the accident. This amount is considered to be an income replacement indemnity. As a result, you are not required to report it on the employee's RL-1 slip, as it will be reported on the RL-5 slip (see courtesy translation RL-5-T) that the employee receives from the CNESST.

Note
You can ask the CNESST to reimburse you this amount.

Amount exceeding the indemnity provided for in the Act respecting industrial accidents and occupational diseases

If you pay the employee more than the income replacement indemnity provided for under the Act, the excess amount constitutes employment income and must therefore be reported on the employee's RL-1 slip. For example, if the CNESST indemnity is $500 and you pay the employee $600, you must report $100 ($600 - $500) on the RL-1 slip.

The amount is subject to:

  • source deductions of income tax;
  • employee and employer Québec Pension Plan (QPP) contributions;
  • employee and employer Québec parental insurance plan (QPIP) premiums;
  • the employer contribution to the health services fund;
  • the contribution related to labour standards.

You must also include this amount in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Amounts paid from the 15th day following the day of the accident to the day of the CNESST's decision

Under the Act respecting industrial accidents and occupational diseases, you are not required to continue paying amounts to the employee for the period beginning on the 15th day following the day of the accident to the day the CSST renders its decision, unless you are an employer that operates a railway transport or shipping business. If you continue paying, the way the amounts are treated will depend on the circumstances under which you pay them.

Advances of indemnities or loans

An advance of indemnities or a loan you make to the employee during this period, and also any interest accumulated on the advance or the loan during the period, is not considered to be a taxable benefit. You are therefore not required to report these amounts on the employee's RL-1 slip.

Note
You must be able to set up an advance of indemnities or a loan system. However, because paycheques are prepared in advance in many cases, it is not always possible to indicate in the payroll records that an employee is receiving an advance or a loan as soon as he or she files a claim with the CNESST. If this happens, we allow you a reasonable period (normally one pay period) to adjust your payroll records to indicate that the employee has received an advance or a loan.

Salary or wages, or wage loss replacement benefits paid by an employer

If you continue paying the employee a salary or wages (including the payment of sick leave that has been accumulated but not used), the amounts constitute employment income and must be reported on the employee's RL-1 slip.

If you are an employer and you pay an employee a wage loss replacement benefit under a wage loss replacement plan, the amount constitutes employment income and must be reported on the employee's RL-1 slip.

The amount is subject to:

  • source deductions of income tax;
  • employee and employer Québec Pension Plan (QPP) contributions;
  • employee and employer Québec parental insurance plan (QPIP) premiums;
  • the employer contribution to the health services fund;
  • the contribution related to labour standards.

You must also include this amount in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Wage loss replacement benefits paid by an insurer

If you are an insurer and you pay a wage loss replacement benefit directly to an employee, you must report the amount on the employee's RL-1 slip. See Wage Loss Replacement Benefits for information about the special rules applicable to QPIP premiums.

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