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(3)  The assessment rate is the rate per $100 of assessable earnings. The guidelines for 

determining assessable earnings vary among provinces. The above rates are standard rates 

and do not reflect any merit/demerit adjustments under the various provincial experience 

rating programs.

(4) Employers in Manitoba only report a worker’s earnings up to the maximum assessable 

amount of $111,000. However, an injured worker will receive wage loss benefits based on 

90% of their net earnings, with no cap on wage loss benefits.

(5)  Compulsory industries in Manitoba pay $100. Forestry, mines, quarries, oil wells, storage, 

manufacturing, construction, transportation, communications, trade, service and public 

administration industries are all considered to be compulsory industries. Non-compulsory 

industries pay a minimum of $150.

(6) Resident employers in Prince Edward Island pay a minimum of $50. Non-resident 

employers pay a maximum of $100. 

Number

of Rate

Groups/Units

All Employers and Workers

Covered

Covered Unless

Excluded

Covered Only

if Included

British Columbia

66

ü

Alberta

110

ü

Saskatchewan

50

ü

Manitoba

63

ü

Ontario

155

ü

Québec

184

ü

New Brunswick

86

ü

Nova Scotia

47

ü

Prince Edward Island

19

ü

Newfoundland and 

Labrador

77

ü

Current as of June 30, 2013

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