The amount that employers report, per worker, is subject to a cap or maximum assessable earnings level. You are not charged a premium on the portion of a worker’s earnings that exceeds the maximum assessable earnings level.

NOTE: There is no minimum assessable earnings level for workers.

Year Maximum Assessable Earnings per Worker
2018 $127,000
2019 $127,000
2020 $127,000


The maximum assessable earnings level does not apply to Personal Coverage for business owners.  

Wage loss benefits payable to injured workers are not limited by the maximum assessable earnings level.


Example of how to apply the maximum assessable earnings level:

Actual Assessable Payroll

An employer had two workers in 2018. One worker earned $135,000 and the other earned $90,000. The 2018 maximum assessable earnings per worker is $127,000.

The employer’s gross payroll is $225,000.

            $135,000 +$90,000 = $225,000

The employer’s actual assessable payroll for 2018 is $217,000.

            $127,000 + $90,000 =$217,000

Estimated Assessable Payroll

The same employer will have three workers in 2019. One worker will earn $100,000, one worker will earn $115,000, and the other worker will earn $135,000. The 2019 maximum assessable earning per worker is $127,000.

The employer's gross payroll is $350,000

            $100,000 + $115,000 + $135,000 = $350,000

The employer’s estimated assessable payroll for 2018 is $342,000

            $100,000 + $115,000 + $127,000 = $342,000

$342,000 is the amount the WCB will use to determine the employer’s premium for 2018.


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