Calculation of the income replacement indemnity

The income replacement indemnity for a worker is calculated as follows:

1. Day the worker left work

The day the worker left work is the last day worked, in whole or in part, following an employment injury. When a worker is injured at work and is unable to work for the rest of the day, the employer must pay them 100% of their regular net salary or wages.

Note that the day the worker left work is not always the day of the event.

Example where the day the worker left work is different from the day of the accident

On November 4, Paul was injured at work. He did not stop working until around noon on November 7, 3 days later. Therefore, the day he left work is November 7.

2. First 14 days after a worker becomes unable to work

When a worker is unable to work for fewer than 14 days because of an employment injury, the employer must pay them an income replacement indemnity that is equal to 90% of their net income for the days they would normally have worked, not including the day of the accident. To determine the amount of the indemnity, the employer must calculate the first 14 days.

If no employer is required to pay the worker a salary or wages, the CNESST pays the worker the income replacement indemnity directly for each day or part of a day that the person would normally have earned employment income.

3. As of the 15th day the worker becomes unable to work

If the worker is unable to work for more than 14 days, the CNESST pays them the income replacement indemnity to which they are entitled from the 15th day of absence. Some employers are required pay the income replacement indemnity beyond the first 14 days under a collective agreement, agreement or order in council.

Maximum and minimum insurable earnings for all workers

Gross annual maximum insurable (in French only) earnings (effective since January 1, 2025) $98,000

Gross minimum insurable earnings (effective since May 1, 2025) $33,578.16

4. Annual revalorization of the income replacement indemnity

The amount of the income replacement indemnity is revalorized each year on the anniversary of the day the worker became unable to work.

The revalorization rate is calculated based on the average of the Consumer Price Index in Canada.

According to this calculation, the worker’s income replacement indemnity is revalorized by 2.6% in 2025, on the anniversary date of the day the worker became unable to work.

5. Adjustment of the income replacement indemnity

If the worker is receiving or received an income replacement indemnity, it may be adjusted if there is a new pay equity agreement or a renewal of a collective agreement.

The CNESST adjusts the income replacement indemnity when:

• the date of entry into force of the worker’s new salary precedes or is the same as that of the date they became unable to work or of their preventive withdrawal in the case of a pregnant or breastfeeding worker
• the new salary is higher than the salary originally used to calculate the amount of the indemnity

Information to be provided for the adjustment of the income replacement indemnity by the employer or the worker

Request made by the employer

For each worker, the employer must send the CNESST an amended copy of the Avis de l'employeur et demande de remboursement (in French only) or the Demande de remboursement pour un retrait préventif de la travailleuse enceinte ou qui allaite (in French only). They must specify:

• the file number concerned
• the new salary
• the date on which the new salary becomes effective
• the date of signature of the collective agreement or pay equity agreement
• the new salary for the first 14 days of disability, where applicable
• the gross salary earned during the last 12 months preceding the disability, if it is higher than that indicated in the employment contract

If the employer has questions concerning the adjustment of the income replacement indemnity following the signing of a collective agreement or the pay equity agreement, they may contact the CNESST at the following address: [email protected].

Request made by the worker or their representative

The worker or their representative must send the CNESST the documents supporting their adjustment request, for example the excerpt from the collective agreement that confirms the modification of their salary. The following information is required:

• the file number concerned
• the new salary
• the date on which the new salary becomes effective
• the date of signature of the collective agreement or pay equity agreement
• the gross salary earned during the last 12 months preceding the disability, if it is higher than the employment contract

The adjustment cheque is issued to the same recipient as that indicated in the file.

• If the worker was receiving the indemnity, they will receive the adjustment cheque.
• If the employer was receiving the reimbursement, they will receive the adjustment cheque.

The CNESST may, at the request of the employer or the worker, reconsider a decision it has made concerning the gross annual employment income determined for the calculation of the indemnity.

Special cases

The calculation of the income indemnity may be different in some cases.

Special case of an unpaid student intern

A student under the age of 18 who suffered an employment injury during an unpaid internship under the responsibility of an educational institution at which they are studying may be entitled to a weekly indemnity. The indemnity is calculated by multiplying the minimum hourly wage rate in effect at the time they became unable to work by 17.

Special case of a child affected by voluntary or alternative measures

A child who suffered an employment injury while performing work, rendering a service to the community or acting as a trainee, with or without pay, may be entitled to a weekly indemnity if they did so:

• under voluntary measures taken pursuant to the Youth Protection Act
• under alternative measures taken pursuant to the Youth Criminal Justice Act
• following a decision rendered by the Court of Québec pursuant to one of these Acts or the Code of Penal Procedure

The indemnity is calculated by multiplying the minimum hourly wage rate in effect at the time they became unable to work by 17.