Rates and classifications

The workers’ compensation system and the occupational health and safety system are funded by employers. The amount an employer contributes is based on the assessment rate associated with the employer’s rate group and the employer’s total assessable payroll. Assessment rates represent a dollar value that must be contributed by an employer for every $100 in assessable payroll that they declare.

Your assessment rate—the cost of coverage for your business—depends on several factors. See Payment of Assessments for more information.

Assessment rates and industry classifications are set each year by the Board of Directors.

Current assessment rates

This interactive chart presents the current assessment rates for 2021 compared to the rates for 2020.

 

Current industry classifications

This interactive table presents the current industry classifications. Historical changes to industry classifications are identified in the notes below.

 

Assessment rates history

The interactive chart below represents a history of change in assessment rates.

 

Industry classifications and assessment rates sheets

The current and previous years’ industry classifications and assessment rates sheets are available as PDF documents on the left side of this page.