How to file the CNESST Return at Year End (Declaration des Salaires)
Employers with employees who are not directors/owners of the corporation, in addition to the salary declarations, also have to file a CNESST declaration in Quebec. If a company’s only employees are owners/directors they are exempt from CNESST.
Ideally the CNESST contributions are being remitted during the year based on the rate which is determined by CNESST and sent to the employer in the year prior to the year to which it is applicable (this is usually updated on an annual basis). The rate is based on the type of business, industry and specific company considerations among other factors. The CNESST declaration is usually done online. A user name and password will be sent to the employer business which should be saved as this becomes your access to the online portal where all CNESST documents are available. It can also be connected through the Clic Sequr account although this has to be set up independently.. In some cases CNESST will send you a user code and password on an annual basis if you have not set up an online account.
When you login to the CNESST website, you will find a link to “Declaration des salaires” The CNESST year end return needs to be completed by the deadline of March 15th. The return is quite simple to complete. Once you click on the form you will be prompted to enter your contact details after which you are required to enter your total salaries on Line 1 which should agree to the total salaries on the RL1 summary box 30. Line 2 reflects salaries relating to independent contractors if you wish to provide them with coverage. Line 5 is important and relates to directors of the company whose salaries are excluded from the calculation of CNESST. Finally line 7 of the “declaration des salaires” represents the excess of salaries over $91,000 for each employee that earns a wage higher than this amount in 2023.
The next step will ask you about volunteers. If you have volunteers working in your organization, you will be asked to estimate the number of volunteers and the total number of hours that they will work in the year following the declaration. Finally, you can tick the box if the contact person is the same as the person who is responsible for the declaration or enter new information. Once complete, the form can be submitted online. Note that CNESST will calculate any under or over payments, based on the rate they have assigned to your business, and send you an assessment along with an annual fee of $65 in most cases.
The preparation of these forms is fairly straightforward as long as the preparer is familiar with the jargon and has an accurate schedule of deductions. The most important thing is to file the returns on time to avoid penalties and interest. Errors can be corrected via an amended return in the future.
Ronika Khanna is an accounting and finance professional who helps small businesses achieve their financial goals. She is the author of several books for small businesses and also provides financial consulting services.
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