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 pay the occupational health and safety insurance premium through periodic payments to Revenu Québec.

How to make your payments

Employers required to make source deductions and employer contributions 

You must make periodic payments of the occupational health and safety insurance premium at the same time you pay your source deductions and employer contributions.

To make the payments, use the “CNESST” box on the remittance slips that we send you.

You must remit your source deductions, employer contributions and CNESST payments (where applicable), according to the remittance frequency and the remittance method that you choose.


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:

Calculating the amount of your payments

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.

Refer to the guide on calculating periodic payments) on the CNESST website.

  • The amounts you pay us for the CNESST are remitted to it. We also send it the information you report in the “CNESST” box on your remittance slips.
  • The CNESST is responsible for all activities relared to the health and safety insurance premium. For this reason, you must file the Déclaration des salaires each year with the CNESST, even though you make periodic payments of your health and safety insurance premium with us.

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