Amounts Paid for an Employee's Care or Rehabilitation
Certain amounts that you pay to an employee further to an industrial accident constitute income replacement indemnities.
These amounts are:
- the net salary or wages (100%) paid to an employee for each day or part of the day that the employee was obliged to miss work in order to receive care or undergo medical tests, unless the amounts were paid in respect of an employee who was absent from work in order to undergo a medical test at your request (see below);
- the net salary or wages (100%) paid to an employee for each day or part of a day that the employee was obliged to miss work in order to carry out activities as part of a personalized rehabilitation program.
You do not have to make source deductions or pay employer contributions on these amounts.
You can ask the CNESST to reimburse you for the net salary or wages.
Excess amount
If you pay more than 100% of the employee's net salary or wages, the excess amount constitutes employment income. You must make source deductions and pay employer contributions on this amount.
Employee absent in order to undergo a medical test at your request
Under the Act respecting industrial accidents and occupational diseases, if your employee is obliged to miss work for a day or part of a day to undergo a medical test at your request, you must pay 100% of the employee's net salary or wages. This amount constitutes employment income. You must make source deductions and pay employer contributions on this amount.