Section #: 
Effective date: 
Friday, January 1, 2010
Last update: 
Monday, January 1, 2018


Policy Purpose

The Workers Compensation Board (WCB) will associate two or more employers when their businesses are ancillary to each other and are similarly owned. Businesses are ancillary when the business activities of one employer are essential and dependent on those of another employer.

The purpose of this policy is to establish the criteria for determining when two or more employers will be associated and to clarify how being associated will influence their assessment and industry classification.

The WCB will assign classes and set rates for associated employers without regard to the employers’ legal business structures. Associated employers are treated essentially as one employer for assigning the industry sub-group and setting assessment rates. Within the group of associated employers, each employer’s experience for the same industry sub-group will be combined to produce a single assessment rate.


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