Every province and territory in Canada has legislation that requires an employer to pay into a workers' compensation program that provides medical treatment and salary protection for employees in the case of a work-related injury or occupational disease. As part of that, the province will define if an income type qualifies as "Assessable/Insurable."
Employment Hero tip
These programs are most commonly referred to as WCB (Workers' Compensation Benefit) and WSIB (Workplace Safety and Insurance Board).
Assessable / Insurable Earnings for Workers' Compensation
Easily determine the Assessable/Insurable status of different income types for your employees across Canada. View the complete guide below.
Table Legend
Y = Included in Assessable/Insurable Earnings
N = Not Included in Assessable/Insurable Earnings
| Pay Item | AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YK |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Pay In Lieu of Notice | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | N | Y | Y |
| Extra Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Vacation Payout - Time off | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Other Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Vacation Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Cell Phone Allowance | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Commission | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Double Overtime | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Severance | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Time Worked on Holiday | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Sick Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Retroactive Pay (Hourly or Non) | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Bereavement Leave* | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Flex Time Off* | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Personal Time Off* | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Unpaid Time Off (Salaried) | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Controlled Tips | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Holiday Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Car Allowance | Y | Y | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Bonus - Work Related | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Bonus - Discretionary | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Taxable Benefit (In Cash) | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| RRSP (Restricted) | Y | N | Y | N | Y | Y | Y | Y | Y | N | Y | Y | Y |
| TFSA | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| RRSP (Non Restricted) | Y | Y | Y | Y | Y | Y | Y | Y | Y | N | Y | Y | Y |
| Taxable Benefit (Non-cash) | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Defined Benefit Pension Plan | N | N | N | N | N | N | N | N | N | N | N | N | N |
| LTD | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Life Insurance | Y | N | Y | N | Y | Y | Y | Y | Y | Y | N | Y | Y |
| Vision | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Profit Sharing | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Defined Contribution Pension Plan | N | N | N | N | N | N | N | N | N | N | N | N | N |
| AD&D | Y | N | Y | N | Y | Y | Y | Y | Y | Y | N | Y | Y |
| Dependent Life Insurance | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| STD | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Critical Illness | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Medical/Health | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Dental | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Compensation (Regular and Additional) | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Overtime | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
About Employment Hero's New Income Types
Employment Hero offers you easy solutions to make payroll processing simpler. To help ensure your company remains compliant with local legislation, we take a conservative approach to assessable/insurable earnings. Have a look at the new income types below to learn more.
Employment Hero treats Paid Bereavement Leave as Assessable Earnings for the purposes of Workers' Compensation. This is a conservative approach to ensure Workers' Compensation premiums accrue at the minimum legal requirement.
If your business offers a “Paid Bereavement Leave” policy, and you have determined that these earnings are not subject to Workers’ Compensation Premiums, you can request a Custom Income Type where the earnings are not considered assessable.
Employment Hero treats Flex Time Off as Assessable Earnings for the purposes of Workers' Compensation. This is a conservative approach to ensure Workers' Compensation premiums accrue at the minimum legal requirement.
If your business offers a “Flex Time Off” policy, and you have determined that these earnings are not subject to Workers’ Compensation Premiums, you can request a Custom Income Type where the earnings are not considered assessable.
Employment Hero treats Personal Time Off as Assessable Earnings for the purposes of Workers' Compensation. This is a conservative approach to ensure Workers' Compensation premiums accrue at the minimum legal requirement.
If your business offers a “Personal Time Off” policy, and you have determined that these earnings are not subject to Workers’ Compensation Premiums, you can request a Custom Income Type where the earnings are not considered assessable.
We hope this table helped make figuring out Assessable/Insurable Earnings for Workers' Compensation a little easier for you!