The Commission des normes, de l’équité, de la santé et de la sécurité du travail has issued a regulation amending the Regulation respecting financing under the Act respecting industrial accidents and occupational diseases, reflecting a series of updates to classification, assessment, and reporting procedures for employers. Among the key amendments, section 2 of the Regulation respecting financing removes a reference to “34410” from the definition of “exceptional unit,” improving the categorization framework. Section 47 introduces rules for employers reclassified into multiple units, stipulating that insurable wages from the first-level reference period are apportioned among the new units in proportion to the year of reclassification unless the employer provides a detailed breakdown.

Section 128 undergoes significant changes, including the adjustment of reporting deadlines from March 1 to June 1, and clarifying consequences for failure to submit auditor reports on time. Noncompliance results in revocation of applications for retroactive assessment adjustments, with a five-year bar on new applications for affected assessment years. This strengthens accountability and reinforces the importance of timely and accurate reporting. In addition, Subdivision 2 of Division VI of Chapter III of Title V of Book III, comprising sections 131 to 140, is revoked, reflecting a simplification of administrative requirements. Schedules 1, 2, 3, 4, 7, and 1.1 are updated and replaced with new versions attached to the regulation, providing revised classification units, assessment rates, and experience ratios effective for the 2026 assessment year.

The regulation also establishes detailed rules for employer classification in exceptional units, addressing conditions under which employers may be classified in units 80020, 90020, or other special units, based on insurable wages and employee activities. Auxiliary workers are treated separately, ensuring accurate allocation of wages for assessment purposes. Employers engaged in multiple activities, such as manufacturing and trade, must declare wages according to the specific unit covering the primary location of production, with exceptions for off-site retail operations. The regulation outlines the structure of sectors, including primary, manufacturing, transportation and storage, service, and construction, and assigns classification units to each, aligning employer activities with appropriate risk categories.

Special rules for declaring wages address multi-activity employees and the exclusion of certain units for wage apportionment, providing clarity in reporting obligations. The updates reinforce the Commission’s objective to ensure equitable, transparent, and accurate assessment of employer contributions to the industrial accidents and occupational diseases system. By refining unit definitions, apportionment rules, reporting deadlines, and sector classifications, the regulation strengthens administrative efficiency while maintaining fairness in premium calculation and risk assessment. The 2025 amendments represent a comprehensive effort to modernize financing procedures, increase compliance, and support the overall integrity of Québec’s occupational health and safety insurance system, ensuring that employers’ contributions are properly allocated according to their operational realities and risk profiles.

Quebec (1005/2025) October 7, 2025
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