RL-1 Slip  – Indemnities Further to an Industrial Accident (CNESST)

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Treatment of amounts paid following an industrial accident

Note

The term “net salary or wages” used in the table below has the same meaning as the term “net salary or wages” in the Act respecting industrial accidents and occupational diseases.

Before the decision of the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST)
Pay period Amounts paid How to treat the amounts paid RL slip concerned Additional information
Day of the accident 100% of net salary or wages Employment income RL-1 slip, Box A N/A
First 14 days following the day of the accident 90% of net salary or wages Income replacement indemnity RL-5 slip, Box C N/A
Excess amount1 Employment income RL-1 slip, Box A N/A
Beginning on the 15th day following the day of the accident to the day of the CNESST's decision Advance of indemnities or loan (including interest accumulated) No adjustment N/A N/A
Salary or wages (including unused sick leave credits) Employment income RL-1 slip, Box A N/A
Wage loss replacement benefits paid by the employer Employment income2 RL-1 slip, Box A N/A
Wage loss replacement benefits paid by an insurer or a trustee Wage loss replacement benefits3 RL-1 slip, Box O (code RN) N/A
After the CNESST's decision
Situation Amounts paid How to treat the amounts paid RL slip concerned Additional information
You paid a top-up amount4. Top-up amount Employment income RL-1 slip, Box A N/A
You received a reimbursement or repayment. Advance of indemnities or loan No adjustment N/A N/A
Salary or wages, or wage loss replacement benefits Repayment of employment income or wage loss replacement benefits, for amounts paid in the current year RL-1 slip A-3 or O-45
Repayment of employment income or wage loss replacement benefits, for amounts paid in a previous year RL-1 slip A-3 or O-45
Excess amount Repayment of employment income for amounts paid in the current year RL-1 slip A-35
Repayment of employment income for amounts paid in a previous year RL-1 slip A-35
You were not reimbursed or repaid. Advance of indemnities or loan not repaid in full by the employee Taxable benefit equal to the amount not repaid RL-1 slip, Boxes A and L N/A
Advance of indemnities or loan repayment by the employee using sick leave6 Employment income RL-1 slip, Box A N/A
Salary or wages, or wage loss replacement benefits No adjustment N/A N/A
Amounts paid for the employee's care or rehabilitation 100% of net salary or wages reimbursed by the CNESST Income replacement indemnity RL-5 slip, Box C N/A
100% of net salary or wages not reimbursed by the CNESST (reimbursement not requested) Other indemnities that you paid further to an industrial accident RL-1 slip, Box O (code RT) N/A
Excess amount Employment income RL-1 slip, Box A N/A
Amount paid for an employee to undergo a medical test at your request 100% of net salary or wages Employment income RL-1 slip, Box A N/A
  1. The excess amount is an amount that you pay to an employee that is greater than the income replacement indemnity provided for under the Act respecting industrial accidents and occupational diseases.
  2. If you are not an insurer and you pay amounts directly to the employee to compensate for the loss of all or part of his or her employment income, the amounts may be considered wage loss replacement benefits. For more information, consult Box O – Benefits Paid Under a Wage Loss Replacement Plan (Code: RN).
  3. Wage loss replacement benefits paid by an insurer under a wage loss replacement plan to which the employer contributed.
  4. A top-up amount is an amount that you paid to an employee in addition to the indemnity that the CNESST paid the employee, after a favourable decision by the CNESST.
  5. The reimbursement that you received from the CNESST or the repayment that you received from an employee must be entered in a blank box. Enter either “A-3,” followed by the amount of the repayment of salary or wages, or “O-4,” followed by the amount of the repayment of wage loss replacement benefits. This way the employee will be able to claim a deduction for the repayment of salary or wages or the repayment of wage loss replacement benefits in his or her income tax return.
  6. If you allowed the employee to use sick leave to repay an advance of indemnities or a loan, the remuneration that corresponds to the gross salary or wages the employee would have received for the sick leave at the time you allowed the employee to use sick leave to repay you constitutes employment income.

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