Employers

Your annual assessment is determined by your Assessable Rate and Assessable Earnings.  Assessments are calculated based on assessment rates per $100 of assessable earnings. 

Sample Calculation – Annual Assessment

The 2019 base rate for a gasoline station is $1.03 for every $100 of payroll. An employer operating in this industry with assessable earnings of $50,000 will pay an assessment of $515 in 2019.

Assessment rate/100	x	Assessable Payroll	=	Annual Assessment
$1.03/100	x	$50,000	=	$515

If you are required to pay assessments there is a minimum annual assessment of $50.

Employers who are eligible for PRIME may have their assessments adjusted through refunds or charges.

Employers in the construction industry pay an additional levy to WorkplaceNL for the Newfoundland and Labrador Construction Safety Association (NLCSA).  The NLCSA, in partnership with WorkplaceNL, has implemented this levy to provide funding for the NLCSA to work with the construction industry to promote a positive safety culture. Assessable earnings are replaced by alternate measurements for employers in the Fishing and Logging industries.

Entities employing individuals under the following situations are not required to register with WorkplaceNL.

• Persons employed at a private residence: This includes child care providers, house cleaners and home care workers. These workers can apply for optional personal coverage or the home owner can apply for householder coverage.
• Persons employed by an individual in the construction or renovation of a private residence: If the residence is or shall be used as a private residence of the home owner, workers can apply for optional personal coverage or the home owner can apply for householder coverage.
• Professional sports competitors.

All employers (a person or entity) who do business in Newfoundland and Labrador must register with WorkplaceNL. This includes sole proprietors, partnerships, corporations, municipalities, associations, societies or any entity that employs workers (full-time, part-time or casual). An employer that contracts work in the province is also required to register with WorkplaceNL, even if the business has no direct workers in Newfoundland and Labrador.

In an incorporated entity, all workers are covered, including the owners or directors, even if the owner is the only worker.