USCC Workers Comp 2024 - 13

Chart I-Type of Law and Insurance Requirements, cont.
Jurisdiction
SelfWyoming
Type
of Law
Compulsory15
Insurance
Required
Insurance
Permitted
if work is
determined to
be not extrahazardous
American
Samoa
Compulsory
Virgin
Islands Compulsory
FECA
Longshore
Act
Alberta
British
Columbia
Compulsory
Compulsory
Compulsory
Compulsory
Required
Required in
territorial
fund
Federal
appropriation
Required
Required in
provincial
fund
Required in
provincial
fund
Permitted
Not permitted
Not permitted
except for
some historical
entities (e.g.,
federal and
provincial
crown)
Manitoba
Compulsory
Required in
provincial
fund
Permitted16
Fine up to $10,000, one year in prison, or both for each corporate officer for failure to secure payment of
compensation.
Fine up to $25,000 plus additional penalties at the discretion of the board for failure to pay premium.
Security may be required in cases of nonpayment. Where security is not furnished, the board may order the
employer to cease employment of workers.
There is no penalty for failing to insure. If, at the time of an injury, the employer had failed to register, the
employer must pay the full costs of a worker's claim. The board will register the firm, and the effective date
of registration is the date the employer first employed workers. If the firm was employing workers so that
registration would have been required in a previous year, the board may backdate the registration as many
as three years prior to the current year, and the employer will be responsible to pay those assessments. An
overdue charge may also be added to the account if an employer has an overdue account.
If an employer fails to register with the Workers' Compensation Board, the Board may go back and require
the employer to pay up to two years to five years of assessment premiums prior to the current year. Penalty
for late filing of payroll return is 5% of the employer's assessment; penalty for failure to submit payroll
return is 5% or 10% of the employer's assessment. Inaccurate reporting may result in a penalty of 15% of
the difference between the amount reported by the employer and the amount determined by the Board. In
all cases, maximum penalty is $5,000 per year.
New
Brunswick
Newfoundland
and
Labrador
Northwest
Territories
and Nunavut
Compulsory
Compulsory
Compulsory
Required in
provincial
fund17
Required in
territorial
fund
Required in
territorial
fund
Permitted for
federal and
provincial
crown
Not permitted
Not permitted
For not submitting a statement of wages, the maximum penalties are $500 for a first contravention, $2,000
for a second, and $10,000 for a third. Employers who underreport or underestimate their payrolls by more
than 25% over the calendar year will be charged an additional 12% surcharge on the underreported or
underestimated portion of the actual assessment.
Maximum penalty $2,000 for failure to submit statement of wages. Failure to pay assessment results in
assessment plus costs of collection and interest on the outstanding assessment. Employer may be held
liable for costs of claims or injuries during period of default.
Employers who fail to register within 10 days of operating or establishing business are charged a penalty.
The penalty for an employer who was not required to pay an assessment the previous year is equal to 15%
of the employer's current year assessment. The penalty for all other employers is equal to 15% of their
previous year's assessment. The minimum penalty for failing to provide the required information is $25,
and the maximum is $10,000. The Workers' Safety and Compensation Commission may reduce or waive
a penalty if the employer provides a reasonable explanation. Employers who fail to register must pay a
penalty to the Commission. This policy addresses registration, payroll, penalty, and liability issues for new
and unregistered employers.
Nova Scotia
Compulsory
Required in
provincial
fund
Ontario
Prince
Edward
Island
Québec
Compulsory
Compulsory
Required in
provincial
fund
Required in
provincial
fund
Compulsory
Required in
provincial
fund
Permitted for
federal and
provincial
crown
Permitted18
Coverage backdated and penalty charged on outstanding assessment equal to 10% of assessment owed. If
employer registers as a result of filing a claim, the cost of the claim may be charged.
Failure to register upon employment of workers or supply information as required is an offense, and, if
convicted, employer could be subjected to fine and/or imprisonment.
Permitted for
federal and
other specified
entities
Not permitted19
Penalty for late registration is a maximum of $500 for each assessment year (applied as a percentage of
total payroll).
Employer who fails to register with the Commission within 60 days must pay penalties for late periodic
payment. Also, for those who have passed the due date to report the statement of wages, penalties and
interest for late reporting are charged.
Not permitted
Employer is liable for compensation and expenses plus penalty equal to 30% of compensation and
expenses. Fine up to $500, imprisonment up to six months, or both. Interest on premiums in default.
Employer may be enjoined from doing business. Employer is liable to suit with defenses abrogated.
Penalties on Failure to Insure
Fine of not more than $750 for first conviction; fine of not more than $10,000 for subsequent convictions
plus 0.01% interest per month or $100 per month, whichever is greater, on unpaid balance. Employer may
be enjoined from doing business and liable to suit with defenses abrogated.
2024 Analysis of Workers' Compensation Laws | 13

USCC Workers Comp 2024

Table of Contents for the Digital Edition of USCC Workers Comp 2024