July 1, 2008
to January 1, 2016
An employer may reorganize, restructure or undergo a change in ownership. When changes of this nature occur, the Yukon Workers' Compensation Health and Safety Board (YWCHSB) determines, with due consideration to equity and fairness, whether to transfer, blend or close the employer's experience account(s).
This policy is intended to ensure equitable treatment of employers, by providing a check against an employer altering ownership or restructuring in an attempt to remove itself from an adverse experience account or avoid super-assessment. Such an approach is unfair to employers in that industry class who would absorb these costs of the adverse experience account under the principle of collective liability. If an employer chooses to restructure, it will not alleviate its experience account in the context of super-assessment. Alternatively, where an employer's positive safety practices have resulted in a favourable experience account, the experience account will be continued, where the criteria for transfer of an experience account are satisfactorily met. This policy enables YWCHSB to determine the relationship between the previous and successor owners of a business and allows YWCHSB to blend experience accounts for two related employers in determining total experience.