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

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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

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  1. 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.
  2. The WCB hereby directs the 2026 industry premium rates:
Rate CodeRate Code Description

2026

Premium Rate

A11Light Agricultural Operations1.91
A21Farming and Ranching1.42
A31Grain Elevators and Inland Terminals0.72
B11Construction Trades1.62
B12Residential Construction2.46
B13Commercial, Industrial Construction1.83
C12Light Commodity Marketing0.60
C32Grocery, Department Store, Hardware0.93
C33Wholesale, Chain Stores1.59
C41Co-operative Associations1.04
C51Lumber Yards, Builders Supplies1.66
C61Automotive and Implement Sales and Service1.08
C62Automotive Service Shops, Towing1.48
D32Operation of Oilwells0.41
D41Oilwell Servicing1.55
D51Service Rigs and Water Well Drilling1.85
D52Seismic Drilling1.70
D71Open Pit Mining0.99
D72Underground Softrock Mining0.65
D73Underground Hardrock Mining0.67
G11Post-Secondary Education0.33
G12Elementary and Secondary Education1.11
G22Health Authority, Hospitals and Care Homes1.91
G31Cities, Towns, Villages and Rural Municipalities1.82
G51Government of Saskatchewan and Ministries1.17
M31Manufacturing, Pipeline Operations0.44
M33Refineries and Upgrader0.60
M41Dairy Products, Soft Drinks1.64
M42Bakeries, Food Preparation and Packaging1.01
M62Mills, Semi-Medium Manufacturing1.57
M72Processing Meat, Poultry and Fish1.83
M81Metal Foundries and Mills2.54
M91Agricultural Equipment1.23
M92Machine Shops, Manufacturing1.61
M94Iron and Steel Fabrication1.44
R11Road Construction and Earthwork1.72
S11Legal Offices, Financial, Drafting0.17
S12Offices, Professionals0.30
S14Unions (Premium assessed on per delegate basis)6.00
S21Community and Social Services1.36
S22Restaurants, Catering, Dry Cleaning0.79
S23Hotels, Motels, Taxis1.48
S32Personal, Business and Leisure Services1.03
S33Caretaking, Park Authorities1.21
S41Engineering, Testing and Surveying0.33
T42Transportation, Courier, Commercial Bus2.82
T51Operation of Railways1.31
T61Commercial Air Transportation0.70
U11Telecommunications0.55
U31Electric Systems0.54

Policy references

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Section heading

Legislative Authority

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Document History

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  1. POL 32/2024, Industry Premium Rates – 2025 (effective January 1, 2025 to December 31, 2025).
  2. POL 12/2024, Industry Premium Rates – 2024 (effective January 1, 2024 to December 31, 2024).
  3. August 9, 2024. Updated the 2024 premium rates for M41, M72, M91 and M94 employers due to a change in their safety association.
  4. POL 12/2022, Industry Premium Rates – 2023 (effective January 1, 2023 to December 31, 2023).
  5. POL 01/2022, Industry Premium Rates – 2022 (effective January 1, 2022 to December 31, 2022).
  6. POL 11/2020, Industry Premium Rates – 2021 (effective January 1, 2021 to December 31, 2021).
  7. POL 13/2019, Industry Premium Rates – 2020 (effective January 1, 2020 to December 31, 2020).
  8. POL 06/2018, Industry Premium Rates – 2019 (effective January 1, 2019 to December 31, 2019).
  9. POL 17/2017, Industry Premium Rates – 2018 (effective January 1, 2018 to December 31, 2018).

Section heading

Complements

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