Super-Assessment

December 31, 2015 - June 30, 2022

EA-07

General Information

Section 72 of the Yukon Workers’ Compensation Act S.Y. 2008 (the Act) allows Yukon Workers’ Compensation Health and Safety Board (YWCHSB) to collect an assessment that covers an employer’s higher than normal claims costs, in addition to the employer’s ordinary assessment costs.

YWCHSB can levy this "super-assessment" on employers who have failed to have adequate practices and procedures for prevention, and who have persistently higher than normal claims costs. YWCHSB determines what constitutes adequate prevention practices and normal vs. higher than normal claims costs.

Purpose

The guiding principle of this policy is to encourage robust prevention practices, which prevent injury and disability. Added benefits to preventing injury and disability are reducing human and monetary costs, which ultimately saves employers money.

This policy provides direction to YWCHSB staff and clarity to employers regarding what criteria must be met for an employer to be super-assessed and how a super-assessed employer can avoid future super-assessment penalties.