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

Amounts paid by the employer further to an industrial accident

If you paid amounts to an employee further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the employee's RL‑1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL-1 slip

Box A

Include the following amounts:

  • 100% of the net salary or wages you paid an employee on the day they stopped working (that is, the last full or partial day the employee worked following their accident);
  • the amount exceeding the income replacement indemnity that is 90% of an employee's net salary or wages, that you paid an employee in the first 14 days after they stopped working;
  • the gross employment income (including unused sick leave) you paid an employee from the 15th day following the day they stopped working to the day the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) hands down its decision;
  • the wage loss replacement benefits that you paid an employee (unless you paid the benefits under a plan based on insurance principles to which you contributed, in which case they must be reported in box O);
  • the amount you paid an employee in addition to the income replacement indemnity the employee received from the CNESST after a favourable decision by the CNESST;
  • the amount exceeding 100% of the net salary or wages you paid an employee for each day or part of a day that the employee missed work in order to receive care, undergo medical tests that were not performed at your request or carry out activities as part of a personalized rehabilitation program;
  • 100% of the net salary or wages you paid an employee for a medical test performed at your request;
  • the total amount of an advance of income replacement indemnities or a loan you made to an employee, if the employee did not repay you or the CNESST did not reimburse you any amounts in the year the CNESST handed down its decision.

Box G

Enter the pensionable salary or wages under the Québec Pension Plan (QPP) paid for the year, taking into account the amounts paid to an employee further to an industrial accident or occupational disease that are included in box A.

Box I

Enter the eligible salary or wages under the Québec parental insurance plan (QPIP) paid for the year, taking into account the amounts paid to an employee further to an industrial accident or occupational disease that are included in box A.

Box L

Enter the total amount of an advance of income replacement indemnities or a loan you made to an employee, if the employee did not repay you or the CNESST did not reimburse you any amounts in the year the CNESST handed down its decision.

Box O

Box marked “Code (case O)” – Code RN

Enter in box O the wage loss replacement benefits you paid an employee under a plan based on insurance principles (that is, a plan under which funds are accumulated in the hands of a trustee or in a trust account and are sufficient to guarantee the payment of potential claims) to which you contributed

Also enter “RN” in the box marked “Code (case O).”

Box O

Box marked “Code (case O)” – Code RT

Enter in box O 100% of the net salary or wages you paid an employee for each day or part of a day they missed work in order to receive care, undergo medical tests that were not performed at your request or carry out activities as part of a personalized rehabilitation program, if you did not apply to the CNESST for a reimbursement of this amount. 

The employee can claim a deduction for this amount in their income tax return.

Also enter “RT” in the box marked “Code (case O).”

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.

Note

On this page, the term “net salary or wages” has the same meaning as the term “net salary or wages” in the Act respecting industrial accidents and occupational diseases.

Do not use the RL‑1 slip to report:

  • the income replacement indemnity that is 90% of an employee's net salary or wages, that you paid an employee in the first 14 days after they stopped working (this indemnity must be reported on the RL-5 slip filed by the CNESST);
  • an advance of income replacement indemnities or a loan (including interest accumulated) you paid an employee from the 15th day following the day they stopped working to the day the CNESST handed down its decision;
  • the income replacement indemnity that is 100% of the net salary or wages you paid an employee for each day or part of a day the employee missed work in order to receive care, undergo medical tests that were not performed at your request or carry out activities as part of a personalized rehabilitation program, if you applied to the CNESST for a reimbursement of this amount (this indemnity must be reported on the RL-5 slip filed by the CNESST).

If the employee repays or the CNESST reimburses:

End of note

Wage loss replacement benefits paid by an insurer

If you are an insurer and you paid amounts to a beneficiary further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the beneficiary's RL‑1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL 1 slip

Box O

Box marked “Code (case O)” – Code RN

Enter in box O the wage loss replacement benefits you paid to a beneficiary to compensate for the loss of all or part of the beneficiary's employment income, under a wage loss replacement plan (health insurance, accident insurance, disability insurance or income insurance) to which the beneficiary's employer contributed.

Also enter “RN” in the box marked “Code (case O).”

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions).

Note

If the employee repays you or the CNESST reimburses you wage loss replacement benefits included in box O, see Repayment of Wage Loss Replacement Benefits. Also enter any additional information.

End of note

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