Document name
Industry Premium Rates – 2026
Document number
POL 42/2025
Effective date: January 1, 2026
Application: Applies to all industries listed below.
Policy subject: Rate setting, classification, and experience
Purpose:
To establish the 2026 industry premium rates.
BACKGROUND
1. The Workers’ Compensation Act, 2013 (the Act) authorizes the Workers’ Compensation Board (WCB) to collect an assessment on employers in each industry an amount based on any percentage of the employers’ payrolls or on any other rate, or an amount specified by the WCB, that is sufficient to pay (Section 134(1)):
a. The compensation with respect to injuries to workers in the businesses within the class,
b. The expenses of the administration of the Act, and
c. The cost of the administration of the occupational health and safety program for that year.
2. In October 2025, provisional premium rates were established and discussed with employer representatives and members of trade and safety associations. Based on feedback from these discussions and written submissions, the WCB Board approved the 2026 premium rates in December 2025.
POLICY
- Industry premium rates are set annually using the WCB’s rate setting model (POL 13/2017, Rate Setting). These rates, applied to all employers within a rate code, are expressed as a dollar amount for every $100 of assessable payroll.
- The WCB hereby directs the 2026 industry premium rates:
| Rate Code | Rate Code Description | 2026 Premium Rate |
|---|---|---|
| A11 | Light Agricultural Operations | 1.91 |
| A21 | Farming and Ranching | 1.42 |
| A31 | Grain Elevators and Inland Terminals | 0.72 |
| B11 | Construction Trades | 1.62 |
| B12 | Residential Construction | 2.46 |
| B13 | Commercial, Industrial Construction | 1.83 |
| C12 | Light Commodity Marketing | 0.60 |
| C32 | Grocery, Department Store, Hardware | 0.93 |
| C33 | Wholesale, Chain Stores | 1.59 |
| C41 | Co-operative Associations | 1.04 |
| C51 | Lumber Yards, Builders Supplies | 1.66 |
| C61 | Automotive and Implement Sales and Service | 1.08 |
| C62 | Automotive Service Shops, Towing | 1.48 |
| D32 | Operation of Oilwells | 0.41 |
| D41 | Oilwell Servicing | 1.55 |
| D51 | Service Rigs and Water Well Drilling | 1.85 |
| D52 | Seismic Drilling | 1.70 |
| D71 | Open Pit Mining | 0.99 |
| D72 | Underground Softrock Mining | 0.65 |
| D73 | Underground Hardrock Mining | 0.67 |
| G11 | Post-Secondary Education | 0.33 |
| G12 | Elementary and Secondary Education | 1.11 |
| G22 | Health Authority, Hospitals and Care Homes | 1.91 |
| G31 | Cities, Towns, Villages and Rural Municipalities | 1.82 |
| G51 | Government of Saskatchewan and Ministries | 1.17 |
| M31 | Manufacturing, Pipeline Operations | 0.44 |
| M33 | Refineries and Upgrader | 0.60 |
| M41 | Dairy Products, Soft Drinks | 1.64 |
| M42 | Bakeries, Food Preparation and Packaging | 1.01 |
| M62 | Mills, Semi-Medium Manufacturing | 1.57 |
| M72 | Processing Meat, Poultry and Fish | 1.83 |
| M81 | Metal Foundries and Mills | 2.54 |
| M91 | Agricultural Equipment | 1.23 |
| M92 | Machine Shops, Manufacturing | 1.61 |
| M94 | Iron and Steel Fabrication | 1.44 |
| R11 | Road Construction and Earthwork | 1.72 |
| S11 | Legal Offices, Financial, Drafting | 0.17 |
| S12 | Offices, Professionals | 0.30 |
| S14 | Unions (Premium assessed on per delegate basis) | 6.00 |
| S21 | Community and Social Services | 1.36 |
| S22 | Restaurants, Catering, Dry Cleaning | 0.79 |
| S23 | Hotels, Motels, Taxis | 1.48 |
| S32 | Personal, Business and Leisure Services | 1.03 |
| S33 | Caretaking, Park Authorities | 1.21 |
| S41 | Engineering, Testing and Surveying | 0.33 |
| T42 | Transportation, Courier, Commercial Bus | 2.82 |
| T51 | Operation of Railways | 1.31 |
| T61 | Commercial Air Transportation | 0.70 |
| U11 | Telecommunications | 0.55 |
| U31 | Electric Systems | 0.54 |
Policy references
Section heading
Legislative Authority
Legislative Authority
The Workers’ Compensation Act, 2013
Sections 119, 120, 134, 146(1), 146(2)
Section heading
Document History
Document History
- POL 32/2024, Industry Premium Rates – 2025 (effective January 1, 2025 to December 31, 2025).
- POL 12/2024, Industry Premium Rates – 2024 (effective January 1, 2024 to December 31, 2024).
- August 9, 2024. Updated the 2024 premium rates for M41, M72, M91 and M94 employers due to a change in their safety association.
- POL 12/2022, Industry Premium Rates – 2023 (effective January 1, 2023 to December 31, 2023).
- POL 01/2022, Industry Premium Rates – 2022 (effective January 1, 2022 to December 31, 2022).
- POL 11/2020, Industry Premium Rates – 2021 (effective January 1, 2021 to December 31, 2021).
- POL 13/2019, Industry Premium Rates – 2020 (effective January 1, 2020 to December 31, 2020).
- POL 06/2018, Industry Premium Rates – 2019 (effective January 1, 2019 to December 31, 2019).
- POL 17/2017, Industry Premium Rates – 2018 (effective January 1, 2018 to December 31, 2018).
