- What the WSIB does
- When you must report an injury
- What you must never do
- Reporting payroll and paying premiums
- What WSIB premiums cost in 2026
- Clearances for contractors
- Return to work and re-employment
- Changes you must tell the WSIB about
- Ways to cut your premiums
- A simple WSIB checklist for employers
- My verdict
- Frequently asked questions
The WSIB (Workplace Safety and Insurance Board) is Ontario's workplace injury insurer. Registered businesses pay premiums based on their payroll (an average of $1.23 per $100 in 2026), and in return the WSIB pays benefits and health care costs when a worker is hurt or made ill by work. Employers must report qualifying injuries within three business days and report payroll monthly, quarterly or annually depending on its size.
If you employ people in Ontario, the WSIB is part of running payroll. It works like the workers' compensation systems in other provinces and US states: injured workers get benefits from a no-fault system, and your premiums fund it. This page sets out what the WSIB's own business guide says you have to do, in plain terms.
What the WSIB does
The WSIB describes its job as making sure people have the support, care and expertise they need to recover and return to work after a workplace injury or illness. All of its decisions are based on the Workplace Safety and Insurance Act. Your premiums are used to pay benefits to people who are injured or become ill at work.
When you must report an injury
This is where many small employers get caught out. You must report a work-related accident to the WSIB if you learn that an employee needs health care, or needs modified work at regular pay for more than seven calendar days after the accident. In that second case, the reporting obligation starts on the eighth day of modified work.
You don't have to report it if the employee only receives first aid and needs modified work at regular pay for seven calendar days or less, or receives no first aid and needs modified work for seven days or less.
| Situation | Report to the WSIB? |
|---|---|
| Employee needs health care for a work injury | Yes |
| Modified work at regular pay for more than seven calendar days | Yes, from the eighth day |
| First aid only, modified work for seven days or less | No |
| No first aid, modified work for seven days or less | No |
Once the obligation applies, the WSIB must receive a complete accident report within three business days after you learn about it. Business days are Monday to Friday and don't include statutory holidays.
What you must never do
The WSIB is blunt about this: it's against the law to discourage an employee from reporting a workplace injury or illness, or to influence them to withdraw or abandon a claim. If you're unsure whether something is reportable, the WSIB publishes a reporting self-evaluator for businesses.
Reporting payroll and paying premiums
Your premium is calculated from your payroll, which the WSIB calls insurable earnings: the total you paid all your employees before taxes or deductions. You report it first, then pay. You must report even if your payroll is zero or you have a credit on your account, and late reporting or late payment each carry a fee.
| Annual payroll | How often you report and pay |
|---|---|
| $1,000,000 or more | Monthly |
| $20,000 to $999,999.99 | Quarterly |
| Less than $20,000 | Annually |
Quarterly reporters are due on April 30, July 31, October 31 and January 31. Monthly reporters are due at the end of the following month. If you pay through online services, the WSIB processes the payment immediately; other methods take three to five business days.
What WSIB premiums cost in 2026
The WSIB's average premium rate for 2026 is $1.23 per $100 of insurable payroll, which it says is the lowest in more than 50 years. Premiums only apply up to the maximum insurable earnings ceiling, which is $121,700 per worker for 2026, up from $117,000 in 2025.
The average hides a huge spread, because your rate starts from the class rate for the type of work you do. A few of the WSIB's 2026 class rates, per $100 of insurable earnings, as of October 2026:
| WSIB class | 2026 class rate |
|---|---|
| L: Professional, scientific and technical | $0.18 |
| K: Finance, management and leasing | $0.72 |
| O: Leisure and hospitality | $0.90 |
| I4: Specialized retail and department stores | $0.95 |
| G1: Residential building construction | $2.18 |
| F1: Rail, water, truck transportation and postal service | $3.41 |
| G3: Foundation, structure and building exterior construction | $3.55 |
So a consultancy pays 18 cents per $100 of payroll while a foundation contractor pays $3.55, nearly 20 times as much. New businesses get the class rate of the class they're placed in, and after that your rate moves up or down by a maximum of three risk bands a year toward your projected rate, based on your own claims.
It's still falling. The WSIB has announced the 2027 average will drop again to $1.18 per $100, with the ceiling rising to $126,700.
Clearances for contractors
If you're a contractor or subcontractor, you can get a WSIB clearance showing you're registered and in good standing, meaning you report and pay on time. Businesses rely on clearances to avoid being liable for premiums owed on work done for them.
In construction it's a legal duty, not an option. If you directly hire a contractor for construction work, you must get a clearance confirming the contractor is in good standing before the work starts, and keep one in effect for the whole time they're working. You can get a clearance immediately online, or within three to five business days otherwise. Coverage in the construction industry is mandatory.
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Return to work and re-employment
You may ask for an injured employee to be examined by a health professional you choose and pay for, as long as the exam relates only to the injury or condition being claimed. The professional must send the WSIB a copy.
You also have a legal duty to re-employ the worker if they can do the essential duties of their old job, or another suitable job, as long as it's safe. That's a bigger obligation than many owners expect, so plan modified duties early.
Changes you must tell the WSIB about
You must let the WSIB know about changes to your business within 10 calendar days. You can send a message, call, mail or email. Account changes are completed within three to five business days of your request.
Ways to cut your premiums
The WSIB runs voluntary programs that can lower premiums. Its Health and Safety Excellence program pays rebates, which the WSIB says average $9,000 for small businesses and $40,000 for large ones a year, plus an extra $1,000 when you get started (figures as of October 2026). Registered businesses also get free membership of their industry's Health and Safety Association.
A simple WSIB checklist for employers
- Confirm your registration and keep your account details current, reporting changes within 10 calendar days.
- Put the seven-day modified work rule and the three business day deadline in your injury procedure.
- Report payroll on the schedule that matches your annual payroll, even when it's zero.
- Get and keep clearances for every construction contractor you hire directly.
- Plan suitable modified work so you can meet your re-employment duty.
For the rest of your Ontario employer paperwork, our guide to Ontario's Employment Standards Act and our explainer on the Record of Employment cover the other paperwork that follows a departure.
My verdict
The WSIB isn't complicated, but it's unforgiving on deadlines. The two rules worth memorising are the eighth day of modified work and the three business days to report. Get those right, report payroll on time and keep clearances for contractors, and you'll avoid fees, liability for someone else's premiums and the far bigger problem of being seen to discourage a claim.
Frequently asked questions
What does WSIB stand for?
WSIB stands for the Workplace Safety and Insurance Board, Ontario's workplace injury and illness insurer. It pays benefits and health care costs for work-related injuries and is funded by employer premiums.
What is the deadline to report an injury to the WSIB?
The WSIB must receive a complete accident report within three business days after you learn that the reporting obligation applies. Business days are Monday to Friday and exclude statutory holidays.
Do I need to report first aid only injuries?
No, not if the employee only receives first aid and needs modified work at regular pay for seven calendar days or less. If they need health care or more than seven days of modified work, you must report.
How much does WSIB cost?
It depends on your class of work. The 2026 average is $1.23 per $100 of insurable payroll, but class rates run from $0.18 for professional, scientific and technical businesses to $3.55 for foundation and building exterior construction, on earnings up to $121,700 per worker.
How often do I report payroll to the WSIB?
Monthly if your annual payroll is $1,000,000 or more, quarterly if it's $20,000 to $999,999.99 and annually if it's less than $20,000. You must report even if your payroll is zero.
What is a WSIB clearance?
A clearance shows a contractor is registered with the WSIB and in good standing. If you directly hire a contractor for construction work, you must get one before the work starts and keep one in effect for the whole job.
