Secure file transferOHS Toolbox
Use our OHS toolbox to be kept well informed, in particular about important CNESST dates, laws and regulations as well as links to access useful external resources. To find out more, view our FAQs.
General Information
An employer’s customized rate is the contribution rate calculated by the CNESST based on the employer’s own experience. Such a rate is based on the rate of the classification unit, adjusted higher or lower based on the employer’s occupational injury experience as compared to his business sector. An employer with a better experience will benefit from a reduced contribution rate whereas an employer with a worse experience will see its contribution rate increase.
The experience index, which is calculated on a four-year basis, makes it possible to compare the experience of an employer, or of a group of employers who are members of a safety group, with that of employers classified in the same classification units. An index of 1 means that the experience is similar to all employers in the same business sector. The lower the index, the more the employer or group of employers can expect a significant reduction in their contributions compared to their business sector. An index greater than 1 reflects a poorer experience as compared to other employers.
The Notice of Assessment is sent to you regularly by the CNESST. It represents your account statement, showing the details of your invoice and your credit. Although it is rarely contested, you have 30 days to contest a Notice of Assessment. Regardless of whether or not you contest your Notice of Assessment, you are required to pay the amounts due prior to the 21st day of the month following the date upon which the Notice of Assessment was sent.
The CNESST determines your contribution rate by comparing your claim experience for the last 4 years with that of other employers in the same classification unit (business sector) as you. Then, based on the payroll reported for that same period, the CNESST determines the credibility of your experience compared to that of the unit. It then adjusts your contribution rate, higher or lower, compared to the unit’s rate, based on that calculation.
If you are a member of a safety group, the CNESST substitutes the experience used to calculate the rate with that of the group according to the membership period.
The CNESST determines annually the classification units (business sectors), the corresponding rates for each of those units, and the classification rules for employers assigned to those units. Every year, generally in October or when the CNESST is notified of a change in the business sector, employers receive a Notice of Classification Decision for the following year. That Notice of Classification is very important because it determines the basis of calculation for all of your CNESST dues.
Furthermore, since 2011, the Notice of Classification also outlines the details of the calculation of the average rate that will be used for your installments in the upcoming year. You can request a review of that calculation if you feel that it is not representative of the distribution of your business activities.
You have 30 days to appeal the classification decision you receive from the CNESST. If you appeal within 30 days, you will then have the opportunity to explain your situation and request a review of your classification. The Commission will then need to issue a new classification decision. If you still disagree with the new decision, you can appeal your case before the Commission des lésions professionnelles.
Insurance Premium to the CNESST - Method of Payment
All employers are required to pay their CNESST insurance premium periodically via a payment slip provided by Revenu Québec. For employers who are not required to make source deductions and employer contributions, the payment slip does not include the CNESST box to enter the amount of their insurance premium payment.
Payroll Statement
The periodic insurance premium is paid to Revenu Québec, at the same time as the employer’s source deductions and contributions. The amount of the periodic payment is calculated based on the wages paid to the workers and the rate of the periodic payment set out by the CNESST.
Before March 15 every year, the employer must send a form to the Commission indicating the amount of insurable wages paid to its workers during the previous calendar year. The employer prepares this statement of the workers’ insurable wages and must accurately represent its activities and be based on verifiable data.
The payroll statement enables the CNESST to determine the contribution required from the employer and adjust it based on the installments paid during the year.
The payroll statement for the CNESST should be completed by March 15 each year. An employer who ceases to operate must send, no later than the 45th day following the date on which they cease operations, a form stating the amount of the insurable wages paid to their workers from the beginning of the calendar year to the date operations ceased.
There is no minimum salary insurable by the CNESST.
The maximum insurable salary is the amount used to calculate both the worker’s maximum benefit and the employer’s maximum contribution for a worker. Each year, the CNESST reviews the insurable annual maximum. For the most recent information, visit the CNESST webpage.
Employers who fail to submit their payroll statement by March 15 (or no later than the 45th day following the departure date of the last worker if operations have ceased) shall incur a penalty of $25 per day late, to a maximum of $2,500. Any amounts then due to the CNESST for the payroll statement, including the amount of the penalties, shall then accrue interest as of the overdue date.
Only casual workers are excluded from the payroll allocation. The salary paid to that worker is not allocation about the classification units; instead, it should be reported in the appropriate CNESST file (99999). The CNESST then allocates itself the casual workers’ wages into the various classification units according to its financing regulations.
No one is obligated to obtain personal coverage, since this is optional and is only required for those people who are not covered under the Act respecting industrial accidents and occupational diseases. Self-employed workers, housekeepers, family resources, intermediate resources, employers, executives or members of the Board of Directors of a company may also enroll with the Commission to receive the coverage offered by that Act. That person is then said to have filed for personal coverage with the CNESST.
When you have several experience files, you must document the name and occupation of each worker, as well as the portion of the insurable wages that has been paid out and the relevant experience file.
If a worker, who is not a casual worker, is taking part in activities covered by more than one unit, you can allocate his salary among the various units, provided you can clearly specify and document the times where that worker performed the duties under each unit. However, you still need to report that worker’s insurable wages in the unit with the highest contribution rate if that worker is exposed to the risks of occupational injury of several activities in various units on a significant and simultaneous basis.
Corporate Transactions
To determine if experience continuation is applicable as the result of a corporate transaction, the CNESST needs to verify the following:
- A transaction needs to have taken place; and
- The insured risk of the predecessor must remain with the successor following the transaction.
The CNESST considers a transaction to have taken place when, following a legal transaction, the buyer continues, in whole or in part, the activities of the seller and when the retained workers constitute a significant portion of the workforce assigned to those activities. Following analysis of the corporate transaction, the CNESST confirms in writing the decision as to whether experience continuation will apply.
For a purchase, depending on the type of transaction, the CNESST could do an experience continuation that would affect the buyer’s contribution rate for the current year and the following 5 years.
In the case of a sale, there is no impact on your contribution rate. However, it may be interesting to know the value of the experience that you pass down to the new owners in order to recognize your good OHS experience. In any event, a more thorough review of the situation is strongly recommended.
