Section 12 – Social Programs and Benefits
Occupational Health and Safety
Quebec
Every business, including a self-employed worker, having an establishment in Quebec and at least one full or part-time employee, must be registered for the CNESST as an employer and file an annual payroll return. When the CNESST receives the information, it bills the employer based on one of three rate systems. 24.
Employers pay their insurance premium based on salaries paid and the CNESST has made arrangements with Revenu Québec for collecting the periodic payments.
24 For additional information, refer to the Classification et tarification | Commission des normes de l’équité de la santé et de la sécurité du travail section of the CNESST website (available in French only).
Ontario
Most Ontario-based employers must register with the Workplace Safety and Insurance Board within 10 days following the hire of their first full- or part-time employee. The premiums are collected on the insurable payroll of the targeted employers.
New Brunswick
Employers who have three employees or more at any time during the year (25 employees or more in the fishing industry) are required to register with WorkSafety NB within 15 days of commencing their activities. Premiums will be collected according to the insurable payroll.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
