Amounts Paid Before the CNESST Makes Its Decision

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Day of the accident

Under the Act respecting industrial accidents and occupational diseases, when an employee is victim of an industrial accident or an occupational disease, you must pay an amount equal to the employee's net salary or wages for the portion of the day that the employee was incapacitated and unable to work. This amount is considered to be employment income. You must make source deductions and pay employer contributions on it.

Note

This amount is not reimbursed by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST).

First 14 days following the day of the accident

You must pay the employee 90% of the employee's 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. You are not required to make source deductions or pay contributions on this amount.

Note

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

If you pay the employee more than the income replacement indemnity provided for under the Act respecting industrial accidents and occupational diseases, the excess amount constitutes employment income. You must make source deductions and pay employer contributions. For example, if the CNESST indemnity is $500 and you pay the employee $600, you must make source deductions and pay employer contributions on the amount of $100 ($600 − $500).

From the 15th day following the day of the accident to the day of the CNESST's decision

If you continue to pay amounts to the employee for the period beginning on the 15th day following the day of the accident to the day the CSST hands down its decision, you must generally make source deductions and pay employer contributions on these amounts.

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 do not have to make source deductions or pay employer contributions on these amounts.

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 the employee 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. You must make source deductions and pay employer contributions on these amounts.

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. You must make source deductions and pay employer contributions on this amount.

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 make source deductions on this amount. See Wage Loss Replacement Benefits for information about the special rules applicable to Québec parental insurance plan (QPIP) premiums.

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