170 /
Workers’ Compensation
1
Notes
(1) Each province in Canada has a system of workers’ compensation that provides insurance
for workers who sustain an injury by accident arising out of and in the course of their work.
In return for this insurance, the worker gives up the right to sue the employer for benefits
and costs associated with a work-related claim. While the general principles of the system
are consistent across all the provinces, each jurisdiction is governed by its own Act and/or
Regulations and has its own board or commission to administer the legislation.
While most employers are required to register and pay premiums to the provincial
authority in which they have workers, not every province requires all employers to register.
Therefore, it is important to understand the registration obligations for the province in
which workers are hired.
(2) “Maximum Assessable Earnings” is the maximum annual amount of earnings that is used
to compute each worker’s payroll for assessment purposes.
Maximum
Assessable
Earnings
2
Minimum
Yearly
Assessment
Lowest
Assessment
Rate
3
Highest
Assessment
Rate
3
Average
Assessment
Rate
3
British Columbia
$75,700
$ 0
$0.11
$10.54
$1.62
Alberta
90,200
200
0.05
5.82
1.12
Saskatchewan
55,000
100
0.17
3.73
1.58
Manitoba
111,000
4
100
5
0.14
25.00
1.50
Ontario
83,200
100
0.21
18.31
2.40
Québec
67,500
65
0.58
19.43
2.08
New Brunswick
59,500
100
0.28
6.38
1.44
Nova Scotia
54,400
0
0.60
11.55
2.65
Prince Edward Island
50,000
50–100
6
0.34
7.10
1.97
Newfoundland and
Labrador
54,155
50
0.58
29.00
2.75
Current as of June 30, 2013
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.