The Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST) has adopted the Regulation respecting the applicable percentages for the purposes of levying the assessment on employers personally liable for the payment of benefits for 2027. The regulation establishes the percentages used to calculate assessments on employers that are personally responsible for paying benefits under Quebec’s Act respecting industrial accidents and occupational diseases (chapter A-3.001).

The regulation was adopted without amendment at the Commission’s meeting on September 24, 2026. Its draft was originally published in the Gazette officielle du Québec on June 30, 2026, with a notice indicating that the Commission could adopt the regulation after 45 days had elapsed. The adoption process followed sections 10 and 11 of the Regulations Act (chapter R-18.1). The regulation derives its authority from section 454, paragraph 1, subparagraph 16 of the Act respecting industrial accidents and occupational diseases.

The regulation establishes different assessment percentages according to whether an employer falls under federal or provincial jurisdiction and whether the benefits are paid by the Commission or directly by the employer. These distinctions determine the applicable percentage for calculating the assessment and reflect the administrative arrangements associated with benefit payments.

For employers under federal jurisdiction, the applicable assessment percentage is 22.8% when benefits are paid by the Commission. When the employer pays the benefits directly, the applicable percentage is 20.0%. The difference between these rates is 2.8 percentage points.

For employers under provincial jurisdiction, the applicable percentage is 39.4% when benefits are paid by the Commission and 36.6% when the employer pays the benefits directly. This represents a difference of 2.8 percentage points between the two payment arrangements.

The rates also reveal a substantial distinction between federal and provincial employers. Where the Commission pays benefits, the provincial rate of 39.4% exceeds the federal rate of 22.8% by 16.6 percentage points. Where employers pay benefits directly, the provincial rate of 36.6% exceeds the federal rate of 20.0% by the same margin. Consequently, the jurisdictional classification of an employer is an important factor in determining the applicable assessment percentage.

By setting these percentages for 2027, the CNESST maintains the assessment framework supporting the administration of Quebec’s workplace injury and occupational disease compensation system. The regulation takes effect for the 2027 assessment year and provides the prescribed rates for calculating the associated administrative assessments.

Quebec (A3.001/2026) October 7, 2026
Disclaimer: Insights are for informational purposes only and does not reflect RRI’s official position or constitute legal opinion.