Earnings loss benefits

Workers with an injury date prior to Jan. 1, 2014 will qualify for the 2024 maximum of $70,209 at their annual benefit review date.

Workers with an injury date on or after Jan. 1, 2014 will qualify for their 2024 maximum of $99,945 at their annual benefit review date.

A. Section 68 of the Act states that if your injury happened on or after Sept. 1, 1985, your earnings loss benefits will be 90 per cent of your employment earnings.

Gross employment earnings
MINUS Probable deductions (CPP, CPP2, EI, income tax)
= Net employment earnings
X 90%
= Earnings loss benefits

Probable deductions will be based on the same information your employer uses to calculate deductions from your employment earnings for income tax purposes and that is available as of the commencement of your loss of earnings.

If your injury happened before Sept. 1, 1985, your earnings loss benefits will be 75 per cent of your gross employment earnings.

A. To receive your earnings loss benefits, you are required to:

1. Attend medical and treatment appointments. 
   As part of your recovery, you are required to attend all medical and treatment appointments arranged or suggested by your care providers and the WCB. If you are unable to attend any appointments, you must notify your customer care facilitator immediately to discuss the reason and make alternate arrangements. 
   If you do not attend your scheduled appointments, this may result in a disruption of your earnings loss benefits. 
2. Update your employer.
   You are responsible for staying in touch with your employer and working with them so you can return to modified duties until you are able to return to your pre-injury duties. 
3. Return to work or alternate duties when it’s medically safe.
   You are responsible for contacting your customer care facilitator as soon as you return to work on modified duties or when you return to your pre-injury duties.

A. Yes. The minimum compensation for workers who are totally unable to work has increased to $582.43/week.  The minimum average weekly earnings for workers who have received benefits for at least 24 consecutive months has increased to $766.57/week. 

A. The Workers’ Compensation Act, 2013 (the Act) requires the Saskatchewan Workers’ Compensation Board (WCB) to annually adjust benefits to keep up with changes in the Consumer Price Index (CPI). Your earnings loss benefits will be adjusted by the percentage increase in the CPI during your annual benefit review.

Effective year: CPI increase

Rates for other allowances, such as burial, dependent children, clothing and personal care, are also adjusted annually to reflect the CPI. See the WCB procedure Consumer Price Index (CPI) – Annual Increase in the Policy and Procedure Manual for current amounts.

The WCB will continue earnings loss benefits as long as the injury continues, but not after age 65. Some exceptions could apply. If you receive earnings loss benefits, you will be paid every second Thursday following your first payment.

A. Workers 63 years of age or older on their employer’s payroll are covered and entitled to benefits if they are injured. Most benefits will continue as long as the injury necessitates, regardless of the worker’s age. The only restriction is earnings loss benefits.

A. CPP provides disability benefits to people who have made enough contributions to the CPP and who are disabled and cannot work at any job on a regular basis. You may be entitled to both earnings loss benefits under the Act and CPP disability benefits for the same period of entitlement for the same work injury. 

A. Yes. Because earnings loss benefits are calculated on employment income, you must tell your customer care facilitator if you are missing work at more than one job due to the injury. You must also let them know  when you:

• return to work or start any job with a new employer
• earn any other income while receiving WCB benefits
• start a business
• are already self-employed or involved in partnership activities

A. Yes. You must tell the WCB in a timely manner when you go back to work. If you do not, the WCB will create and recover an overpayment if earnings loss payments continue after you go back to work.

A. Your earnings loss benefits are based on your employment income. While you are getting earnings loss benefits, you must tell your customer care facilitator if:

• You go back to work for the same employer you had before your injury or start work with a new employer.
• You earn any other income.
• You start a business or are already self-employed or involved in a work partnership from which you receive income.

If you have more questions, contact your customer care facilitator.

A. The WCB bases your earnings loss benefits on 90 per cent of what you were earning when you were injured up to the maximum insurable amount. The WCB adjusts the annual maximum wage rate in accordance with changes to Saskatchewan’s average weekly wage. The WCB also reviews and adjusts earnings loss benefits annually to keep up with changes in the Consumer Price Index (subject to the maximum insurable amount).

A. Benefits are calculated from the first day you lose wages after the date of your injury. The first payment on a straightforward claim is generally made within 14 days if the necessary information is received promptly.

The rest of your payments are usually made every two weeks, for as long as you are medically unable to return to any form of work.

The WCB usually pays your earnings loss benefits directly to you. However, your employer might agree to continue to pay your wages and be reimbursed by the WCB.

A. Most benefits, except earnings loss, continue as long as they’re required by your injury, regardless of your age. If you’re injured prior to age 63, your earnings loss benefits will stop when you reach 65. If you suffer a work injury at age 63 or older, earnings loss benefits can be paid beyond age 65 but only for a maximum of two years from the date those earnings loss benefits begin, provided you’re unable to earn all or part of your earnings because of your injury.

A. You can still get compensation for as long as you’re medically unable to return to work, or as long as you still lose some earnings because of your injury. Earnings loss benefits stop at age 65, except where it’s noted in the Act.

A. Only disability benefits under the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) will reduce your earnings loss benefits from the WCB.

Twelve months after your injury caused a loss of earnings, 50 per cent of any CPP or QPP disability payments you received for that same injury will be treated as earnings and will be deducted from future WCB compensation benefits.

Your WCB earnings loss benefits aren’t affected by any income you get from social assistance or other insurance plans. However, these other sources may reduce what they pay you while you’re getting WCB earnings loss benefits. To make sure you don’t have to repay any overpayments, let these other sources know as soon as you start getting WCB benefits.

In the event of a workplace motor vehicle collision, the WCB is the first insurer. If you think your collision is related to your employment, you must first submit your report to the WCB. If it is determined that the collision is not related to your employment, then an application can be pursued with SGI.

A. If you’re going to need medical treatment, or if you’re already getting it, contact your customer care facilitator before leaving the province. Your customer care facilitator will let you know how this might affect your compensation benefits.

A. Moving out of the province can affect your benefits and your medical treatment or rehabilitation. Before moving, contact your customer care facilitator for details on how it could affect your claim.

A. A workplace injury can affect your retirement income. If you get earnings loss benefits for more than 24 months in a row, the WCB will put away extra money to help you build retirement income.

In the 25th month, the WCB will set aside an amount equal to 10 per cent of the earnings loss benefits you have been paid up to that time. The WCB will continue to put away an extra 10 per cent of your earnings loss benefits for as long as you stay on compensation. The WCB holds these funds and the funds earn interest.

When you reach age 65, this money must be used to buy an annuity (a sum of money paid out at regular intervals), which will give you retirement income.

A. Section 2(1)(k) of The Workers’ Compensation Act, 2013 (the Act) outlines the earnings loss benefits calculation and deductions. The federal government’s CPP2 deduction is the Saskatchewan WCB’s fourth probable deduction to workers’ earnings loss calculation. Currently, the WCB deducts: 

• Employment insurance.
• Income tax.
• Canada Pension Plan (CPP), which is relative to the worker's average weekly wage.
• The federal government’s CPP2 deduction as of July 1, 2024 for new injury claims. Workers with existing injury claims will have the CPP2 deduction applied on the anniversary date of their first earnings loss.

For more information on the CPP2 deduction from the federal government, visit canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html.
 

A: On Jan. 1, 2024, the Government of Canada introduced a second additional Canada Pension Plan contribution (CPP2) on earnings above the annual maximum pensionable earnings using the CPP2 deduction rates and maximums. 

View the Government of Canada’s CPP2 contribution rates and maximums.

View the full list of the federal government’s CPP contribution rates, maximums and exemptions.
 

A: The federal government’s CPP2 deduction will be applied to earnings loss benefits of all workers above the year’s maximum annual pensionable earnings. 

Effective July 1, 2024, for all new WCB injury claims, the federal government’s CPP2 deduction will be applied to earnings loss benefits of workers with gross annual wages of $68,500 or higher. Workers with existing injury claims will have the CPP2 deduction applied on their injury date.

Workers with gross annual wages between $68,500 and $73,200 will be deducted four per cent of the amount earned above $68,500.

Workers with gross annual wages above $73,200 will deduct up to a maximum of $3.61 per week in 2024.

The Canada Revenue Agency will provide the year’s maximum annual pensionable earnings each year on or after Jan. 1.

A: The Canada Revenue Agency will provide the year’s maximum annual pensionable earnings each year on or after Jan. 1.

View the full list of the federal government’s CPP contribution rates, maximums and exemptions.

Definitions according to the Government of Canada:

“Maximum annual pensionable earnings: This is the maximum pensionable earnings on which the employer and employee are required to contribute to the CPP in a year for their employment with that employer.” (Source: Government of Canada)

“Additional maximum annual pensionable earnings: This is the additional maximum pensionable earnings on which the employer and employee are required to make CPP2 contributions in a year for their employment with that employer.” (Source: Government of Canada)

A: Effective July 1, 2024, for all new WCB injury claims, the federal government’s CPP2 deduction will be applied to earnings loss benefits of workers with gross annual wages of $68,500 or higher. Workers with existing injury claims will have the CPP2 deduction applied on their injury date.

View the Government of Canada’s CPP2 contribution rates and maximums.

View the full list of the federal government’s CPP contribution rates, maximums and exemptions.

A: In 2024, the Government of Canada’s CPP2 deduction affects workers with gross annual earnings of $68,500 or more with an active WCB claim who are receiving earnings loss benefits. The Canada Revenue Agency will provide the year’s maximum annual pensionable earnings each year on or after Jan. 1, 2024.

Section 2(1)(k) of The Workers’ Compensation Act, 2013 (the Act) outlines the earnings loss benefits calculation and deductions. The federal government’s CPP2 deduction is the Saskatchewan WCB’s fourth probable deduction to workers’ earnings loss calculation. Currently, the WCB deducts: 

•    Employment insurance.
•    Income tax.
•    Canada Pension Plan (CPP), which is relative to the worker's average weekly wage.
•    The federal government’s CPP2 deduction will be applied on the anniversary date of a worker’s first earnings loss.
 

A: Yes. Effective July 1, 2024, the federal government’s CPP2 deduction will be applied to earnings loss benefits of all workers with gross annual wages of $68,500 or higher on their injury date.

With an injury date of June 30, 2024, the Government of Canada’s CPP2 deduction will be applied to your earnings loss benefits on June 30, 2025. Workers with gross annual wages above $73,200 will deduct up to a maximum of $3.61 per week in 2024.

View the Government of Canada’s CPP2 contribution rates and maximums.

View the full list of the federal government’s CPP contribution rates, maximums and exemptions.

A: Yes. Effective July 1, 2024, the federal government’s CPP2 deduction will be applied to earnings loss benefits of all workers with gross annual wages of $68,500 or higher on their injury date. 

Workers with gross annual wages between $68,500 and $73,200 will be deducted four per cent of the amount earned above $68,500.

For example, if you have gross annual wages of more than $68,500 in 2024 but less than $73,200 in 2024 and have an injury date of June 30, 2024, four per cent of the Government of Canada’s CPP2 deduction will be applied to your earnings loss benefits on June 30, 2025.

View the Government of Canada’s CPP2 contribution rates and maximums.

View the full list of the federal government’s CPP contribution rates, maximums and exemptions.

A: No. The federal government’s CPP2 deduction will only be applied to workers with gross annual wages at or above the yearly maximum.

For more information on the CPP2 deduction from the federal government, visit canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html 

A: For more information on the CPP2 deduction from the federal government, visit their website. 

A: Contact a WCB payment specialist representative:

Operations division
claims@wcbsask.com
Phone: 306.787.4370 ext. 1
Toll free: 1.800.667.7590 ext. 1

If you have more detailed questions, please contact the Canada Revenue Agency.