Maximum Assessable Wage Rate
POL 38/2025

Effective date: January 1, 2026

Application: Applies to all employers.

Policy subject: Employer payroll and premiums

Purpose:

To establish the maximum assessable wage rate for 2026.

BACKGROUND

Section 137(2) of The Workers’ Compensation Act, 2013 directs the Workers’ Compensation Board to set a maximum assessable wage rate for each year.

POLICY

  1. Effective January 1, 2026, the Board Members have determined that the maximum assessable wage rate will be $108,223 per worker per calendar year.
  2. In subsequent years, the maximum assessable wage rate will be adjusted in accordance with the maximum wage rate.

Policy references

Legislative Authority

The Workers’ Compensation Act, 2013
Sections 37, 137(2), 182

Document History

  1. POL 25/2024, Maximum Assessable Wage Rate – 2025 (effective January 1, 2025 to December 31, 2025).
  2. POL 10/2023, Maximum Assessable Wage Rate – 2024 (effective January 1, 2024 to December 31, 2024).
  3. POL 10/2022, Maximum Assessable Wage Rate – 2023 (effective January 1, 2023 to December 31, 2023).
  4. POL 15/2021, Maximum Assessable Wage Rate – 2022 (effective January 1, 2022 to December 31, 2022).
  5. POL 08/2020, Maximum Assessable Wage Rate – 2021 (effective January 1, 2021 to December 31, 2021)
  6. POL 10/2019, Maximum Assessable Wage Rate – 2020 (effective January 1, 2020 to December 31, 2020).
  7. POL 05/2018, Maximum Assessable Wage Rate – 2019 (effective January 1, 2019 to December 31, 2019).
  8. POL 16/2017, Maximum Assessable Wage Rate – 2018 (effective January 1, 2018 to December 31, 2018).
  9. POL 25/2016, Maximum Assessable Wage Rate – 2017 (effective January 1, 2017 to December 31, 2018).
  10. POL 05/2015, Maximum Assessable Wage Rate – 2016 (effective January 1, 2016 to December 31, 2016).
  11. POL 18/2014, Maximum Assessable Wage Rate – 2015 (effective January 1, 2015 to December 31, 2015).

Complements

POL 04/2025 Assessable Earnings
POL 29/2024 Coverage – Personal
POL 03/2025 Employer Coverage and Registration
POL 27/2016 Experience Rating Program – Discounts or Surcharges
POL 37/2025 Maximum Wage Rates

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