If an employee is a victim of an industrial accident, you may be required to pay certain amounts to compensate the employee for lost salary or wages.

As a rule, you cannot change how amounts paid before the decision of the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) are treated or modify your payroll records for the current year to designate the amounts paid as income replacement indemnities. As a result, you cannot retroactively change the remuneration paid in the current year (or in a previous year) or modify RL-1 slips filed for a previous year. Furthermore, you cannot recover your employer contributions.

To learn more about how amounts paid following an industrial accident should be treated, see the following pages:

• Amounts Paid Before the CNESST Makes Its Decision
• Amounts Paid Following the Decision of the CNESST
• Amounts Paid for an Employee's Care or Rehabilitation
• Amounts Paid by an Employer Operating a Railway Transport or Shipping Business