Assessment FAQ
What Is A Worker?
What determines an employer’s classification?
Each year, YWCHSB assigns an industry code and a class to all employers. Similar types of operations with similar hazards or accident experience records are in the same rate classification. It is the industry of operation that determines the rate group, not the individual occupations of the workers.
Rates are based on the accident record of the whole classification. This protects all employers from assessment fluctuations because of a poor accident record of individual employers.
How is the amount of assessment determined?
Employers are assessed on the gross earnings of all workers, regardless of the time worked, up to the maximum assessable amount set annually by the YWCHSB. The rate set for the industry group and the reported assessable payroll is used to calculate the amount of assessment owed. Employers must report, on the YWCHSB Employer’s Payroll Return (EPR), their actual assessable payroll for the past year and an estimated assessable payroll for the coming year. EPRs are mailed to all registered employers each year.
What is the least employers can pay for each worker’s assessment?
The minimum assessment per year is $150. This amount is non-refundable.
What is the procedure to pay for assessment premiums?
Employers may pay assessment fees in installments shown on their Statement of Assessment. If an employer cannot pay assessments by the due date, he or she should call their employer services officer to make special arrangements. If this step is not taken, the employer may be charged a non-payment penalty.
NOTE: It is against the law to take any form of deduction from the workers’ earnings to pay the cost of YWCHSB coverage.
Is an employer liable if they hire a contractor or subcontractor who does not have compensation coverage?
It is important for an employer to check with YWCHSB to see if the contractor’s or subcontractor’s account is in good standing. If they default on their assessments, the employer may be liable for those assessments. Employers may withhold funds from contractors or subcontractors until confirmation that their assessments have been paid. The employer can request a clearance letter from YWCHSB confirming their account(s) are in good standing.
What if I do not agree with the assessment premium assigned to my industry classification?
Employers may appeal any decision made by the Board about assessments. An appeal, in writing, must be sent to the Board within 180 days of the date of the assessment decision.
Yukon Workers' Compensation Health and Safety Board
