170 /
Workers’ Compensation
1
—2014
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
$77,900
$ 0
$0.10
$12.44
$1.70
Alberta
92,300
200
0.17
5.82
1.03
Saskatchewan
59,000
100
0.17
3.73
1.51
Manitoba
119,000
4
100
5
0.14
23.99
1.50
Ontario
84,100
100
0.21
18.31
2.46
Quebec
69,000
65
0.56
19.43
2.02
New Brunswick
60,100
100
0.28
6.38
1.21
Nova Scotia
56,000
0
0.60
11.55
2.65
Prince Edward
Island
51,100
50–100
6
0.34
14.68
1.90
Newfoundland and
Labrador
60,760
50
0.58
29.00
2.45
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