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

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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:

  • the net salary or wages (100%) you paid to an employee on the day of the accident (that is, the last full or partial day that the employee worked further to the accident);
  • the amount exceeding the income replacement indemnity corresponding to 90% of the employee's net salary or wages that you paid to an employee during the first 14 days following the day of the accident;
  • the gross employment income (including sick leave accumulated but not used) you paid to an employee for the period beginning on the 15th day following the day of the accident 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 to an employee, unless you paid them under a plan based on insurance principles to which you contributed (such benefits must be reported in box O);
  • the amount you paid to 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 an employee's net salary or wages (100%) that you paid to the employee for each day or part of a day that the employee was obliged to miss 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;
  • the net salary or wages (100%) you paid to 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 rendered 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 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 included in box A.

Box L

Enter the total amount of an advance of the income replacement indemnity 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 rendered its decision.

Box O

Box marked “Code (case O)” – Code RN

Enter in box O the wage loss replacement benefits you paid to 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 the net salary or wages (100%) you paid to an employee for each day or part of a day that the employee was obliged to miss 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 his or her 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 corresponding to 90% of the net salary or wages you paid to an employee during the first 14 days following the day of the accident (this indemnity must be reported on the RL‑5 slip filed by the CNESST);
  • an advance of the income replacement indemnity or a loan (including interest accumulated) you paid to an employee for the period beginning on the 15th day following the day of the accident to the day the CNESST handed down its decision;
  • the income replacement indemnity corresponding to 100% of the net salary or wages you paid to an employee for each day or part of a day that the employee was obliged to miss 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 fora 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:

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 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.

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