The last column represents the rate applicable on each $ 100 of Insurable Payroll of the Employer for each of its classification units.

CNESST Units Description Horticulture
10110 10110: Breeding of cattle; operating a dairy cattle herd; breeding of horses; horse boarding or dressage service; operating a riding centre, a horse school or a racing stable; operating 0,3517 $
10120 10120: Breeding of pigs; breeding of sheep; breeding of goats 0,3863 $
10130 10130: Breeding of poultry; production of poultry or game bird eggs; operating a hatchery; 0,2502 $
10140 10140: Growing of cereal crops; growing of seeds or legumes; growing of forage crop plants; growing of fruit, vegetables or fine herbs in fields; growing of mushrooms; growing of 0,2185 $
10150 10150: Growing of fruit, vegetables or fine herbs in a greenhouse; growing of ornamental plants; growing of trees or shrubs; operating an orchard; maple growing 0,2458 $
11110 11110: Deep-sea fishing; mid-shore fishing; coastal fishing; freshwater fishing 0,4511 $
13110 13110: Operating a ferrous metal mine 0,1045 $
13120 13120: Operating a non-ferrous metal mine; operating a salt or diamond mine 0,2980 $
13140 13140: Operating a crushed or freestone quarry; operating a sandpit or a gravel pit; operating 0,3091 $
13150 13150: Core drilling for ore prospecting 0,5085 $
13160 13160: Sinking mine shafts; drilling declines, drilling mining roads or raising; drifting ore 0,2951 $
14010 14010*: Forestry operations 0,4783 $
14020 14020*: Forestry development 0,5107 $
14030 14030*: Tree work 1,1692 $
15010 15010: Slaughtering of animals; meat cutting service; butchering of meat 0,3782 $
15020 15020: Manufacturing luncheon meats; meat, fish or seafood processing; manufacturing 0,2818 $
15030 15030: Manufacturing food for animals; mixing or processing of grains 0,2127 $
15040 15040: Manufacturing beverages, whether alcoholic or non-alcoholic; manufacturing fruit 0,1832 $
15050 15050: Preparation of fruit or vegetables; manufacturing munchies 0,2862 $
15060 15060: Manufacturing pastry products; manufacturing bakery products; manufacturing flour; manufacturing confectionery products 0,2171 $
15070 15070: Processing of coffee; processing of tea, spices, seasonings or fine herbs; manufacturing herbal teas; roasting of nuts, almonds or legumes 0,1567 $
15080 15080: Processing of milk; manufacturing dairy products 0,1015 $
16010 16010: Manufacturing rubber tires; vulcanizing rubber tires 0,1722 $
16020 16020: Manufacturing rubber products 0,2546 $
16040 16040: Manufacturing plastic products 0,2068 $
16050 16050: Manufacturing reinforced plastic products 0,3113 $
16070 16070: Manufacturing body hygiene and care products; manufacturing drugs 0,1038 $
16080 16080: Manufacturing cleaning or maintenance products; manufacturing adhesives; manufacturing ink; manufacturing coating products; manufacturing fertilizers 0,1538 $
16090 16090: Synthetic resin manufacturing; crude oil refining; petrochemical products manufacturing; chemical products manufacturing; ammunition manufacturing; explosives manufacturing 0,0890 $
17010 17010: Manufacturing threads; manufacturing woven, knitted or needle punched fabrics, finishing of threads, fabrics or clothing 0,1847 $
17030 17030: Clothing manufacturing; shoe manufacturing; operation of a shoe repair shop; manufacturing of leather or imitation leather items 0,1118 $
17040 17040: Manufacturing or repairing articles made of canvas; manufacturing decoration 0,2458 $
18010 18010: Manufacturing doors and windows, in wood or plastic 0,2134 $
18020 18020: Manufacturing solid wood panels; manufacturing wood floors; manufacturing wood mouldings; manufacturing wood furniture components; manufacturing wood stairway components; manufacturing wood cabinet doors 0,2767 $
18030 18030*: Manufacturing in the plant or the workshop of wood frame buildings; manufacturing 0,5394 $
18040 18040: Manufacturing wood coffins; manufacturing or restoring musical instruments having 0,2568 $
18050 18050: Manufacturing furniture or cabinets having a metal structure; manufacturing metal coffins; manufacturing metal boats outside shipyards 0,2627 $
18060 18060: Manufacturing cabinets having a wood structure intended to be attached to a structure; manufacturing counters having a wood structure; manufacturing integrated furnishings having a wood structure 0,2708 $
18070 18070: Mass producing furniture or furniture frames made of wood or having a wood structure; manufacturing mattresses or box springs 0,1670 $
19010 19010: Manufacturing, installation of commercial signs or exhibition stands 0,4084 $
26050 26050: Printing; reprography; binding; manufacturing paper or paperboard office supplies 0,1207 $
34010 34010*: Sawmill; drying of wood; treatment of wood 0,3355 $
34030 34030*: Manufacturing or assembling pallets or containers made of wood used in the handling and transportation of merchandise; manufacturing wooden fences; manufacturing roof trusses, joists or rafters made of wood 0,4827 $
34200 34200*: Manufacturing paper pulp; manufacturing paper and paperboard; manufacturing wood fibre boards 0,1258 $
34210 34210*: Transforming paper and paperboard; treating paper and paperboard; manufacturing particle board; coating of boards 0,1737 $
34410 34410: Exceptional 0,3333 $
35010 35010: Manufacturing freestone products 0,2899 $
35020 35020: Manufacturing ready-mixed concrete; manufacturing asphalt 0,3429 $
35030 35030: Manufacturing concrete products 0,2436 $
35040 35040: Transforming and finishing glass 0,1957 $
35050 35050: Manufacturing clay-based products; manufacturing glass; manufacturing cement; manufacturing lime; manufacturing refractory products; manufacturing gypsum panels 0,1862 $
36050 36050: Manufacturing metal products by cutting, bending, machining or forging; manufacturing metal framing elements; manufacturing metalwork or ornamental iron products; operating a stationary welding workshop; manufacturing scaffolding 0,2171 $
36060 36060: Manufacturing metal wire products 0,2355 $
36070 36070: Manufacturing doors and windows made out of metal, shopwindows, hothouses made out of metal, metal garage doors; manufacturing architectural products by cutting and assembling metal extrusions and tubular metal; manufacturing doors and panels of refrigerated rooms; manufacturing banisters, fences and railings made out of aluminum 0,2752 $
36080 36080: Painting in the workshop of metal products; plating and heat treatment of metals 0,4194 $
36100 36100: Manufacturing farm machines and equipment; manufacturing heavy equipment; manufacturing trucks without the assembly of the power train; manufacturing trailers 0,2642 $
36110 36110: Manufacturing boilers and metal tanks; manufacturing heavy industrial machines 0,2266 $
36120 36120: Manufacturing heating, ventilation, air conditioning and refrigeration equipment; manufacturing home appliances; manufacturing or assembling electric lighting 0,1369 $
36130 36130: Manufacturing commercial kitchen appliances and equipment; manufacturing machines and equipment for the food, pharmaceutical and cosmetics industry; manufacturing machines and equipment for the maple growing industry; manufacturing machine-tools for working metal and woodworking; manufacturing machines and equipment for the rubber, plastic, furniture and lumber industry 0,1082 $
36140 36140: Manufacturing and refurbishing transformers; manufacturing electric motors, generators, alternators, generating sets; rewiring of electric motors, alternators and starters 0,1207 $
36150 36150: Manufacturing computer hardware and peripherals, telephone and communication hardware, audio-video hardware, electric switching and connection devices, electric 0,0699 $
36160 36160: Manufacturing aircraft 0,0809 $
36170 36170: Shipbuilding in a shipyard 0,4614 $
36190 36190: Manufacturing snowmobiles, personal watercraft, recreational all-terrain vehicles, motorcycles and motorized golf carts; manufacturing scooters; manufacturing and refurbishing passenger coaches for rail and subway transportation 0,0920 $
36200 36200: Manufacturing buses, ambulances, trucks with the assembly of the power train, travel trailers, camping trailers, caravans and motorized trailers 0,1921 $
36300 36300: Manufacturing of pig iron or steel; manufacturing ferroalloys; rolling, extruding or hot drawing ferrous metals 0,1428 $
36310 36310: Manufacturing or rolling of aluminum 0,0802 $
36320 36320: Refining of non-ferrous metals; rolling, extrusion or hot drawing of non-ferrous metals 0,1221 $
36330 36330: Ferrous metals casting 0,3466 $
36350 36350: Casting of non-ferrous metals; manufacturing by casting of parts using the cire 0,2325 $
54010 54010: Trading in or renting indoor or outdoor furniture for the home, the office, or commercial, industrial or institutional establishments; trading in antique furniture; trading in or renting big home appliances; trading in, renting or repairing audio and video equipment; repairing small or big home appliances 0,1722 $
54020 54020: Trading in or renting office machines and equipment; trading in small home appliances; trading in, renting or repairing computer equipment and peripherals; trading in or renting electric or electronic medical or laboratory equipment; trading in medical, dental or surgical instruments or supplies; trading in or renting telephone or communication equipment; trading in, renting or repairing photographic material and equipment; photography service; film development and printing service 0,0633 $
54030 54030: Trading in floor coverings; trading in fabrics; trading in notions; trading in decorating 0,1442 $
54040 54040: Trading in clothing or clothing accessories; trading in shoes; trading in luggage or leathercraft 0,0890 $
54050 54050: Department stores; retailing supplies for the home and for automobiles; one-price stores 0,1759 $
54060 54060: Trading in dishes, pottery, knick-knacks, glassware, cutlery, utensils or cookware; trading in or lending of games or toys; trading in or repairing jewellery; operating a jewellery store; 0,1045 $
54070 54070: Trading, in the same building, in a variety of products mainly intended for construction, renovation and decoration; trading in wood; trading in building materials; trading in prefabricated joinery; trading in fences or balustrades; trading in doors, windows or outdoor siding; trading in kitchen or bathroom cabinets or counters; trading in trees, shrubs, plants or flowers, including flower shops; trading in grave monuments 0,1589 $
54080 54080: Trading, renting or repairing snowmobiles, personal watercraft, recreational all-terrain vehicles, motorcycles, motorized golf carts or scooters; trading or renting travel trailers, camping trailers, park trailers, worksite trailers, fifth wheel trailers or camper bodies; trading, renting or doing mechanical repairs on boats with a motor; trading, renting or repairing machines and equipment for outdoor household maintenance work or landscaping work; trading, renting or repairing power tools; rental centre offering machines and equipment for outdoor household maintenance work or landscaping work or tools 0,1737 $
54090 54090: Trading in connection or communication devices, electric or electronic parts or components; trading in measurement, calibration or control instruments; trading in sanitary appliances; trading in heating equipment; trading in woodstoves or prefabricated fireplaces; trading in air conditioning equipment 0,0839 $
54100 54100: Trading in or renting of sporting goods or equipment; trading in or renting musical instruments and accessories; trading in pools or spas; trading, renting or repairing bicycles 0,0905 $
54210 54210: Trading in metals or alloys in primary or laminated forms; operating a metal or alloy cutting workshop 0,2943 $
54220 54220: Trading in, renting or repairing farm tractors; trading in, renting or repairing farm equipment for working the land and crops; trading in, renting or repairing heavy equipment for construction, mining, oil or gas development, logging or road maintenance; trading in, renting or repairing forklifts; trading in, renting or repairing mobile lifting devices 0,1950 $
54230 54230: Trading in or renting heavy industrial machines and equipment; trading in or renting machines and equipment for the manufacturing industry; trading in or renting farm machines and equipment other than for working the land or crops; trading in or renting stationary lifting or handling equipment 0,0927 $
54240 54240: Trading in fuel oil, propane gas, lubricating oils and greases or butane; trading in chemical products; trading in or maintaining fire extinguishers 0,1818 $
54250 54250: Trading in food for farm animals; trading in seeds, seeds for sowing or mixed or 0,2016 $
54260 54260: Recycling of materials or objects 0,4341 $
54320 54320: Trading in new or used automobile vehicles; trading in new or used caravans or motorized trailers; renting automobile vehicles; renting caravans or motorized trailers; trading in or renting trailers 0,1155 $
54330 54330: Trading, with installation or repair on automobile vehicles, of windows, tinted glass, audio or video systems, theft-security systems, electronic engine immobilizers, cruise controls, remote starters, sun roofs, air conditioning systems or vehicle management systems; operating a workshop to apply rust-proofing or paint sealant for automobiles; hand washing or cleaning service for automobile vehicles 0,1928 $
54340 54340: Trading in parts or accessories for automobile vehicles, caravans or motorized trailers 0,1656 $
54350 54350: Trading in or installing tires or tubes; operating an automobile vehicle repair workshop; automobile vehicle road service or towing service; recycling with the trade in used automobile vehicle parts and accessories; operating an automobile vehicle muffler components installation workshop; operating an automobile vehicle suspension 0,2892 $
54360 54360: Operating an automobile or trailer bodywork repair shop 0,3068 $
54410 54410: Wholesale trade in foodstuffs; wholesale trade in beverages, whether alcoholic or 0,2303 $
54420 54420: Grocery store; butcher shop; fish shop; retail trade in fruit or vegetables 0,1582 $
54430 54430: Convenience store; retail trade in beverages, whether alcoholic or non-alcoholic; trading 0,1096 $
54440 54440: Trading in body hygiene and care products; trading in drugs 0,0677 $
55010 55010: Air transportation; services related to air transportation 0,1531 $
55020 55020: Maritime and rail transport; services related to maritime and rail transport 0,1766 $
55030 55030: Loading or unloading boats 0,1759 $
55040 55040: Transportation of passengers by road 0,2752 $
55050 55050: Transport of merchandise by road 0,4849 $
55060 55060: Moving services 1,0052 $
55070 55070: Transport by dump truck; snow removal 0,3584 $
55080 55080: Storage services; wrapping, packaging, boxing, labeling and label changing services 0,2325 $
55090 55090: Messenger or delivery services 0,3392 $
57010 57010: Television network or station; production of films, publicity films, video clips or television programs; production of music, singing, theatre or dance shows or shows of a similar nature; cinema hall; drive-in; performance hall; organization of periodic events of a cultural, sports or commercial nature; museum; historic site 0,1001 $
57020 57020: Recreation centre; bowling alley; billiard parlor; physical fitness centre; racket sports centre; stationary amusement park; aquatic park 0,1060 $
57030 57030: Golf club 0,1935 $
57040 57040: Downhill or cross-country ski centre 0,2693 $
58010 58010: Services related to the environment 0,2590 $
58020 58020: Garbage collection services; recyclable materials and objects collection services; chimney cleaning services 0,4673 $
58030 58030: Provincial detention services 0,2208 $
58040 58040: Services of the Provincial Administration not otherwise specified in the other units 0,0390 $
58050 58050: Job creation assistance programs 0,0596 $
58060 58060: Ministère des Transports du Québec 0,0979 $
58070 58070: Services of a municipal administration or an Indian band 0,1604 $
58080 58080: Reintegration support fund 0,2200 $
58090 58090: Production of electricity; energy transmission or distribution network 0,0442 $
59010 59010: Barbershop/hairdresser; beauty salon; epilation clinic; operation of a funeral parlor; operation of a crematorium; operation of a columbarium 0,1133 $
59020 59020: General and specialized hospital centre; psychiatric hospital centre; local community service centre; rehabilitation centre for persons with a physical impairment 0,1141 $
59030 59030: Residential and long-term care centre 0,2347 $
59040 59040: Retirement home offering personal assistance; personal assistance services; leasing 0,4312 $
59050 59050: Home for persons in difficulty; rehabilitation centre for young persons with adjusting problems; rehabilitation centre for mothers with adjusting problems 0,1670 $
59060 59060: Ambulance service 0,3429 $
59070 59070: Practicing medicine; consultation services in the health or social services fields; physical treatment services; optometrist services; services of a dispensing optician 0,0618 $
59080 59080: Practicing dentistry; practicing veterinary medicine 0,1207 $
59090 59090: Childcare centre; day care centre; nursery school 0,2428 $
59100 59100: Social economy enterprise providing domestic assistance 0,4121 $
59110 59110: Help centre for persons in difficulty; employment assistance centre; help centre for families; help centre for consumers 0,0898 $
59120 59120: Adapted enterprise; rehiring firm 0,3208 $
59130 59130: Accommodations offered by a rehabilitation centre for persons suffering from alcoholism or other problems of addiction; accommodations offered by a rehabilitation centre for mentally impaired persons or persons with a pervasive development disorder 0,4047 $
59140 59140: Rehabilitation centre for persons suffering from alcoholism or other problems 0,0927 $
59150 59150: Retirement home not offering personal assistance 0,3179 $
60100 60100: Primary, secondary or vocational instruction 0,0662 $
60110 60110: College- or university-level teaching; library; laboratory or research centre 0,0442 $
61100 61100: Church services; cemetery 0,1001 $
61110 61110: Lodging facility for the members of religious communities or for secular priests 0,2259 $
65100 65100: Bank, savings and credit union; insurance company; public insurance or pension organization 0,0338 $
65110 65110: Brokerage firm; professional services firm; firm offering administrative support services 0,0309 $
65120 65120: Traditional or wireless telecommunications network; radio station; advertising agency; survey firm; marketing agency; public relations agency; document publishing business; call centre 0,0361 $
65130 65130: Professional engineering services firm; scientific advisory services firm 0,0442 $
65140 65140: Security or investigation agency; securities transportation service by armored car 0,1759 $
65150 65150: Administration of the operations of subsidiaries or branch offices located outside Québec 0,0309 $
65160 65160: Road flagging services; installation of road safety equipment 0,4879 $
67100 67100: Associations of businesses, of institutions or of organizations; union organizations; hiring out of the services of office workers 0,0530 $
67110 67110: Hiring out of the services of warehouse, workshop or factory personnel 0,3841 $
67120 67120: Hiring out of the services of truckers, delivery drivers or driver helpers 0,4393 $
68010 68010: Restaurant; fast food counter; drinking establishment 0,1302 $
68020 68020: Cafeteria; catering services; mobile canteen; operation of vending machines 0,2244 $
68030 68030: Hotel establishment; youth hostel; residential hotel; relaxation centre offering accommodations; bed and breakfast 0,1781 $
68040 68040: Outfitting establishment; campground; mobile home park; camp with accommodations; management and upkeep of parks of the Provincial Administration 0,2333 $
68050 68050: Operation of buildings; management of buildings; dormitories for students; parking lots; rental of storage spaces without handling activities 0,1692 $
69960 69960*: Repairing, installing or maintaining production machinery; operating a mobile welding unit 0,3230 $
77010 77010: Laundry services; dry cleaning services; linen supply services with washing 0,3392 $
77020 77020: Building maintenance services 0,3127 $
80020 80020: Exceptional 0,0390 $
80030 80030*: Excavation work; paving work; assembly of fences; installation of guardrails; rental 0,4010 $
80040 80040*: Blasting; drilling; soil mechanics; pile-driving and special foundations 0,4695 $
80060 80060*: Construction of energy transmission or distribution lines; construction of energy transforming stations 0,2414 $
80080 80080*: Erecting metal frame structures and tanks 1,0243 $
80100 80100*: Cement work; concrete work; concrete forming work 0,5556 $
80110 80110*: Carpentry work; joinery work; exterior cladding work on buildings; work related to indoor systems; painting work; installation of flexible coverings; installation of marble, granite, ceramics and terrazzo; plastering and jointing work; insulation work; installation of scaffolds or bleachers 0,5901 $
80130 80130*: Roofing work; installation of gutters 0,8882 $
80140 80140*: Masonry work 0,8065 $
80150 80150*: Glass work; glazing work 0,6858 $
80160 80160*: Millwright works; boilermaking work; plumbing and pipefitting work; pipe insulation work; work related to mechanized transit systems 0,3230 $
80170 80170*: Electrical work 0,2524 $
80180 80180*: Sheet metal work 0,3657 $
80190 80190*: Installation of electronic equipment, alarm or control systems 0,2141 $
80200 80200*: Refrigeration work, air conditioning work 0,3370 $
80230 80230*: Landscaping work; installation of pools or spas 0,3252 $
80250 80250*: Ornamental building metal work 1,0199 $
90010 90010: Exceptional 0,0309 $
90020 90020: Exceptional 0,0390 $