Policy listing

Independent Worker Coverage (POL 30/2024)

This policy establishes guidelines for independent worker coverage. In accordance with legislative amendments approved through Bill 138, a director of a corporation who is carried on the payroll is not automatically considered a worker but may purchase personal coverage to be eligible for benefits under the Act. The policy had been updated effective January 1, 2025 with the provision for a one-year grace period from January 1 2025, to December 31, 2025, to existing customers to transition to personal coverage. A housekeeping change has been made to the policy to extend the grace period up to December 31, 2026.

Assessable Labour Amount of Contracts (POL & PRO 21/2025)

The policy and procedure have been amended to streamline the Assessment Schedule for Contract Labour used to provide guidelines for determining and assessing the labour amount of contracts. The Assessment Schedule will be reduced to the following four categories with four corresponding labour percentages:

• Labour only – 100%
• Labour and tools – 85%
• Labour and materials – 50%
• Labour and Equipment – 25%

The new policy and procedure will be effective January 1, 2026.

Maximum Wage Rates – 2026 (POL & PRO 37/2025)

Effective January 1, 2026, the maximum wage rates are as follows:

• If the injury date is before January 1, 2014, the maximum wage rate is $76,025.
• If the injury date is on or after January 1, 2014, the maximum wage rate is $108,223.

Any adjustments in the calculation of loss of earnings because of an increase in the maximum wage rates will occur at the worker's annual benefit review.

Maximum Assessable Wage Rate – 2026 (POL 38/2025)

Under Section 137(2) of the Act, the WCB is required to set a maximum assessable wage rate for payroll reporting and assessment purposes. The 2026 maximum assessable wage rate is $108,223.

Employer Accounts – Clearances (POL & PRO 39/2025)

The policy and procedure outline employers' responsibility for obtaining clearances. These have been updated to reflect the discontinuation of the letter of good standing process which has been streamlined into one clearance letter. This is effective December 1, 2025.

Minimum Compensation (Section 75) – 2026 (PRO 40/2025)

This procedure is an annual update based on the changes to Saskatchewan's average weekly wage as of June. In accordance with Section 75 of the Act, this amount is the minimum compensation an injured worker would receive if they are totally unable to work. Effective January 1, 2026, the minimum compensation will not be less than $630.67 per week, or the actual amount of the worker's average earnings. 

Minimum Average Weekly Earnings (Section 70(5)) – 2026 (PRO 41/2025)

This procedure is an annual updated based on the changes to Saskatchewan's average weekly wage as of June. It establishes the minimum average weekly earnings for workers injured on or after January 1, 1980 and who have been receiving earnings loss compensation for more than 24 months. Effective January 1, 2026, the minimum average weekly earnings will not be less than $840.89. Section 70(5) of the Act is also used to set the minimum assessable for elected officials. For 2026, the minimum assessable for positional coverage will be $43,726.

Industry Premium Rates – 2026 (POL 42/2025)

This policy is an annual update effective January 1. In October 2025, a provisional premium rate consultation session was held with employers and employer associations. Taking into consideration the feedback received from these meetings, the Board Members have approved the 2026 premium rates as listed in this policy.

Under and Overestimating Payroll – Penalties and Credits (POL 44/2025)

This policy outlines penalties and credits related to under and over estimating payroll. Effective January 1, 2026, the underestimate penalty and overestimate credit will be calculated using the employer's firm rate rather than the industry premium rate.