Home › Glossary ›
CNESST

Payroll

CNESST

The CNESST (Commission des normes, de l’équité, de la santé et de la sécurité du travail) is the public agency in Quebec responsible for enforcing labour regulations and protecting employees. One of its roles is to provide coverage for workers injured on the job, funded by a contribution paid by the employer.

At a glance

  • Quebec Agency for Labour Standards and Occupational Health and Safety
  • Provides coverage for workers who are injured or become ill due to their work
  • The employer pays a contribution calculated based on its payroll (the total wages paid)
  • Average rate for 2026: approximately $1.54 per $100 of salary, varying significantly by occupation
  • This contribution is handled along with the rest of payroll, alongside the QPP, QPIP, and Employment Insurance

Why it matters

As soon as you hire your first employee, the CNESST acts as mandatory insurance: if an employee is injured on the job, the CNESST covers them. In exchange, you pay a contribution based on the total wages you pay. The catch: the rate depends on the risk associated with your line of work (an office pays much less than a construction site), and making a mistake can be costly. This contribution is managed along with the rest of payroll, alongside the QPP and QPIP.

A concrete example: for a payroll of $100,000, at the 2026 average rate of approximately $1.54 per $100, the contribution is around $1,540; it rises significantly for high-risk occupations and decreases for office work. The classification and rates are set by the CNESST. Bankeo connects you, for free, with a vetted accountant or CPA who will determine the correct rate and process your payments at no cost, and we’ll be there for you every step of the way.

Frequently asked questions

What is the CNESST for employers?

It is the Quebec agency that enforces labour laws and provides insurance for your employees if they are injured on the job. In exchange, you pay a contribution calculated based on the total wages you pay.

Does every employer have to pay contributions to the CNESST?

Yes, as soon as they have at least one employee in Quebec. The rate depends on your industry and its risk level: the average rate for 2026 is around $1.54 per $100 of wages, but it varies significantly from one sector to another.

Who calculates my CNESST contribution?

An accountant will determine the rate specific to your business and handle your payments to avoid costly mistakes. Bankeo connects you with a vetted accountant or CPA at no cost to you, and we’re here to support you every step of the way.

Not sure about your situation?

Get matched for free with the right accountant to explain it to you and manage it for you. No obligation, and we’ll be there for you every step of the way.

Find my accountant