Rate setting

Prior to adding concurrent earnings to a rate, the Sec 56 rate must be set accurately first. Otherwise, any changes to the Sec 56 weekly rate will also change the concurrent weekly rate. 

If the worker has another job on the date of their accident, this is called concurrent employment. Their earnings from that job should be added as a concurrent rate once the below information has been obtained. Concurrent employment should be added to the compensation rate regardless of whether the worker is missing time from the concurrent job or not as this is a more accurate representation of the worker's employment income on the date of their accident. If the worker is able to work in their date- of-accident job but is unable to work in their concurrent job, the DOA earnings are excluded from the requested payments or vice versa.

Contact the worker and ask for their consent to contact their concurrent employer to obtain the required earnings information. If unable to contact the concurrent employer, request the worker's proof of earnings information (paystubs for one year prior to the date of accident). A paystub from the concurrent employer at the time of the accident is also required to confirm the worker was concurrently employed at the time of the injury.

A concurrent rate is set using the same information as a Section 56 rate, so the same information is required for the additional job(s):

• Employment Status – is the concurrent position permanent (employed 12 months per year), non-permanent (employed less than 12 months per year due to layoffs, lack of work or shutdowns), or self-employed? If non-permanent, the position start and end dates must be confirmed with the concurrent employer.
• Gross earningsThe worker’s earnings before any deductions are taken. for one year prior to the accident or other ratesi.e. hourly, monthly or bi-weekly. of pay on the date of accident.
  • If the worker was not employed for one year, their gross earnings are calculated from the date of hire to the date of their accident.
  • If the worker had a change in pay, work schedule or position within the year prior, their gross earnings are calculated from that date to the date of their accident.
• Hours of work.Regular hours only.
• Unpaid days missed during the gross earnings period and the reason.Unpaid days include time missed from work without pay due to loss of income situations outside of the worker’s control (e.g., sickness including leave for family illness, injury, WCB injury, maternity leave, strike, lockout). These situations do not include predetermined conditions of employment such as vacation or work shutdowns).
• Position start dateThe first day the employer hired the employees into the same position as the worker to complete a specific work project or shutdown. (non-permanent worker).
• Position end dateThe expected last day of employment for employees hired into the same position as the worker. (non-permanent worker).
• Shift cycle start date.The first day “on” of the shift cycle rotation prior to the date of accident.
• Shift cycle rotation.If the worker’s shift cycle repeats, obtain the shift cycle details (regular days on and regular days off). If the worker’s shift cycle does not repeat, set the shift cycle as “7 on 0 off” and average the regular number of hours per week.

Special circumstances

Two jobs with the same employer: If the worker has two separate jobs with the DOA employer and the DOA employer is only paying the worker for one job, the earnings from the job in which the worker was injured are added as "Insured" and the earnings from the other job are added as "Concurrent". 

According to Policy 05-02 - Cost and Entitlement Adjustments, concurrent earnings from the same employer are not eligible for cost relief. It is possible to then pay the employer for the position they are reimbursing the worker for and pay the worker for the position the employer is not reimbursing. 

The system defaults the payee to worker therefore if the concurrent employer is keeping the worker on full pay the payee will require adjustment after adding the concurrent earnings. Refer to the "Change Payee" section below for details.

Injured While an Unpaid Worker or Volunteer: If a worker is injured while performing unpaid work or volunteer activities and has regular employment earnings from a concurrent job, gather the earnings information for the concurrent work. To process the concurrent earnings set the Section 56 rate with the unpaid work or volunteer earnings as permanent and .01 cents “per year” rate of pay. After completing this step adjust the rate to add the concurrent earnings to the Section 56 rate. Refer to Policy 04-01, Part II, Application #2, - Special Circumstances Notes Link for what earnings are considered for unpaid workers and volunteers. See Business Proc 1.1A - Rate Setting Information - Addendum for definition of unpaid worker and volunteers Notes Link.

Excluding an earnings source

To ensure the correct tax tables are applied, all sources of income must be included in the compensation rate. If the worker is not missing time from one earnings source (e.g., missing time from date-of-accident employment but not concurrent employment, fit for DOA work but not concurrent, etc.), the earnings from the job the worker is capable of performing should be added to the rate. Then, adjust the rate to exclude the earnings source on payments by completing the "Include on Payments" field on the Payee and Earnings Source Summary screen.

Continue to the Communicate with the worker and employer each time a rate is adjusted section to send the letter. 

When a worker experiences a recurrence of the same disability more than 12 months after their date of accident, a new compensation rate may be set, effective the date of the recurrence layoff date. The Section 61 rate is based on a worker’s earnings at the time of their recurrence and is only set if the earnings are greater than the Sec 56 rate (including any applicable COLA's).

It is important for a decision maker to first differentiate between a recurrent of disability and continuation. Refer to Policy 04-03, Part II, Application 1: General and the 1-5 Claim Reopen (continuation or recurrence) decision procedure for more information.

In order for a worker to be eligible for a Section 61 rate adjustment, they must meet the following criteria as per Section 61 of the Workers’ Compensation Act:

1. a worker who was awarded compensation in respect of an accident ceases to receive that compensation by reason of recovery from the disability,
2. there is a recurrence of disability in the form of temporary disability and that disability is due to the same accident,
3. the worker has at the time of recurrence of the disability, earnings in an amount that is greater than the amount of the worker’s net earnings at the time of the accident, and
4. more than 12 months have elapsed since the date of the accident.

Use the Rate Tool in the Payment Assistant to confirm if the worker's original Section 56 weekly rate plus applicable cost of living allowances (COLA) is higher than what their calculated Section 61 weekly rate will be for the same effective date. If it is higher, that original Section weekly 56 rate will continue to be used, and the Sec 61 rate details should not be entered into the employment screen.

As noted in the Key information section above, when a worker’s date of accident was on or after January 1, 2021 (or before January 1, 2018), the rate was set based on 90% of net earnings up to a yearly maximum. However, if the date of accident was between September 1, 2018, and December 31, 2020, their original (Section 56) rate was set on 90% of their actual net earnings. 

This means if a worker who had their accident between September 1, 2018, and December 31, 2020, experiences a recurrence on or after January 1, 2021, the earnings used to set the Section 61 rate will be subject to a maximum compensable earnings amount even though their original rate was not.

A recurrence (Section 61) rate is set using the same informationSimilar to the Section 56 rate, if the recurrence happened on or after September 1, 2018, there is no maximum compensation amount for the Section 61 rate, even when the date of accident was prior to September 2018. as a Section 56 rate if the worker was employed on the date of recurrence lay-off:

• Employment Status – is the position permanent (employed 12 months per year), non-permanent (employed less than 12 months per year due to layoffs, lack of work or shutdowns), or self-employed? If non-permanent, the position start and end dates must be confirmed with the date of recurrence employer.
• Gross earningsThe worker’s earnings before any deductions are taken. for one year prior to the recurrence lay-off date or other ratesi.e. hourly, monthly or bi-weekly. of pay.
  • If the worker was not employed for one year, their gross earnings are calculated from the date of hire to the date of their recurrence.
  • If the worker had a change in pay, work schedule or position within the year prior, their gross earnings are calculated from that date to the date of their recurrence.
• Hours of work.Regular hours only.
• Unpaid days missed during the gross earnings period and the reason(s).Unpaid days include time missed from work without pay due to loss of income situations outside of the worker’s control (e.g., sickness including leave for family illness, injury, WCB injury, maternity leave, strike, lockout). These situations do not include predetermined conditions of employment such as vacation or work shutdowns).
• Position start dateThe first day the employer hired the employees into the same position as the worker to complete a specific work project or shutdown. (non-permanent worker).
• Position end dateThe expected last day of employment for employees hired into the same position as the worker. (non-permanent worker).
• Shift cycle start date.The first day “on” of the shift cycle rotation prior to the date of accident.
• Shift cycle rotation.If the worker’s shift cycle repeats, obtain the shift cycle details (regular days on and regular days off). If the worker’s shift cycle does not repeat, set the shift cycle as “7 on 0 off” and average the regular number of hours per week.

If the worker was not employed on the date of recurrence lay-off, we require proof of employment earnings for 12 months prior to the lay-off date. These earnings are not pro-rated. Records of Employment and paystubs are the best source of earnings as they have dates on them.

If the Section 61 rate is in effect, the recurrence continues and it results in increased permanent work restrictions requiring vocational services, the liability is calculated based on the Section 61 rate. Any wage loss supplement resulting from this recurrence would be based on the Section 61 rate and not the Sec 56 rate as the recurrence had not ended. However, if the recurrence resolves (e.g. the worker returns to the same level if fitness he/she had prior to the recurrence), any wage loss supplement payable will be based on the Sec 56 rate.

Continue to the Communicate with the worker and employer each time a rate is adjusted section to send the letter. 

A worker who is injured while training as an apprentice may be eligible for an adjusted compensation rate based on the average earnings of a fully qualified worker in the same trade.

Refer to policy 04-01 Part II, Application 3.

For apprentice (Section 67) rates, the worker’s employment status, shift cycle, hours of work and shift cycle start date remain the same as the Section 56 rate.

The Section 67 rate is set based on the average journeyman wage from the date of the accident or, if the worker was a union member, the starting journeyman earnings based on the collective agreement in effect at the time of the accident. This adjustment begins the date the worker would have become a journeyman if the injury had not occurred.

For workers who are entitled to a Section 67 rate and:

• Were injured on or after September 1, 2018, up to and including December 31, 2020, their Section 67 rate is not subject to a yearly maximum compensable earnings amount.
• Were injured prior to September 1, 2018, or on or after January 1, 2021, their Section 67 rate is subject to a yearly maximum compensable earnings amount.

Contact the worker and/or employer and request:

• A signed apprenticeship contract OR agreement with the employer, and
• A copy of their Apprentice Identification Card and documentation of the hours logged for the Apprenticeship Board.

Confirm what date the worker would have reached journeyman status, had they not been injured.

Refer to the Alberta Wage and Salary Survey which is housed in the ALIS website at https://alis.alberta.ca/occinfo/wages-and-salaries-in-alberta/. 

Wage information for occupations in Alberta can be searched and salary information provided is based on a survey that is completed every 2 years (the year of the survey is listed in the 'Wages and Salaries' heading). Use the average starting journeyman wage from ALIS for the position the worker was apprenticing in. This link is also available on the Labour Market Tools EW site under Business Tools>Labour Market Tools

If there is no available earnings information, search the Alberta Occupational Profiles information (OCC info) for the percentage of wages assigned for each year of the apprenticeship.

SelectIf rate information is not available from any of the public sources, WCB will contact several employers within the worker’s locale and a specific industry (e.g., construction, etc.) to obtain the information. the average starting wages.

If the worker was a union member, review their collective agreement to determine potential earnings.

This adjustment begins the date the worker would have become a journeyman if the injury had not occurred.

Example for a Welder - from the Alberta Wage and Salary Survey - in the ALIS profile identify the average start salary for Welders and related machine operators. The profile should be reflective of the year of the DOA on the claim. For example, if the DOA was in 2020, request the ALIS profile with earnings prior to or at the time of DOA (2020 or earlier).

Continue to the Communicate with the worker and employer each time a rate is adjusted section to send the letter. 

Young workers or students in the workforce are often working in minimum wage jobs and/or are not yet at the full earning potential of their working lives. When a young worker or student has a significant loss of function due to an injury, they may not be able to gain the work experience necessary or to complete the education required to reach their earnings potential. In most cases, these earnings reflect the appropriate level needed to set short-term workers’ compensation rates. 

When a young worker or student experiences a significant loss of function, their compensation rate may be adjusted to the Alberta average weekly earnings to more accurately represent their future earning potential. This applies to claims with a date of accident on or after September 1, 2018.

For Section 68 rates, the worker’s employment status, shift cycle, hours of work and shift cycle start date remain the same as the Section 56 rate.

Review the file to ensure the Section 68 criteria has been met:

• The worker has a permanent clinical impairment of 50% or more on their current and previous claims combined and has not had a section 68 adjustment.
• The worker was under the age of 25 on their date of accident,
  or
  The worker was a student who was 25 years or older on their date of accident and enrolled in a vocational program.
• The date of accident is on or after September 1, 2018.
• The gross earnings used to set the compensation rate must be less than the Alberta average weekly earnings once converted to annual earnings.  The Alberta average weekly earnings used for this calculation are for the year prior to the DOA year,

If a young worker or student is severely injured (PCI of 50% or greater), their long-term compensation rate would be set based on the higher of:

• 90% of net earnings at the time of accident or
• 90% of net earnings based on the Alberta average weekly earnings for the previous year

If it is determined that a Section 68 rate should be applied, the new rate takes effect on the date that the permanent clinical impairment is assessed or two years after the date of accident, whichever is first.

The severity of the worker’s injury is assessed through a permanent clinical impairment exam by a physician once the point of maximum recovery is reached - typically two years after the injury.If permanent clinical impairment cannot be assessed by two years after the date of accident, WCB will seek out a medical opinion as to whether the permanent clinical impairment is likely to be greater than 50%. If so, the Section 68 rate will be applied

In the case of a fatality claim where there are dependants, the pension rate will be adjusted when:

• The date of accident is on or after September 1, 2018,
• The gross earnings used to set the pension rate are less than the Alberta average weekly earnings once converted to annual earnings for the year prior to the date of accident year, and
• The worker was under 25 on the date of accident or a student on the date of accident.

The rate is adjusted based on Section 70(1) of the Act which indicates that when a worker dies, the dependants will receive the same benefits the worker would have received had they lived and been permanently totally disabled.  

The new rate is paid as a Section 68 rate.

The Alberta average weekly earnings can be found on the Payment Unit site (Departments>Payment Unit>Section 68 - DOA is on or after September 1, 2018).

Continue to the Communicate with the worker and employer each time a rate is adjusted section to send the letter.

WCB applies a COLA to compensation benefits to prevent a decrease in benefits due to inflation. COLA restates the date-of-accident earnings in current dollars, so the wage loss benefits of today reflect the real wage loss. The amount of the COLA is set yearly.

When a worker is receiving benefits two years or more after their accident, they may be entitled to have a COLA applied yearly to their compensation benefit.

A COLA is applied when the worker’s rate is based on earnings equal to or less than the maximum compensable earnings amount for the year. For example, the maximum compensable earnings amount for 2025 is $106,400.00. To receive a COLA in 2025, the worker’s rate must be based on earnings equal to or less than $106,400.00. 

Whenever a rate is set or adjusted, the decision maker is responsible for calling the worker to communicate the decision and sending a letter to the worker with a copy to the employer (if appropriate). Explain what information was used to calculate their rate and how it was calculated. When a detailed explanation of the entitlement decision is required, modify the template or use a custom letter.  Ensure copies are sent to all interested parties.

End every letter with the decision maker’s name and direct contact number. Also provide the options to contact a supervisor or request a formal decision review within 12 months.

Confirm the worker’s preference for frequency and method (cheque or direct deposit) to receive their wage replacement benefits.

*In some cases where the Payment Unit adjusts rates, they will send the letter.

WCB considers other taxable benefits that are received in addition to the worker's regular pay. These actual earnings include:

Refer to the additional resources for further information: Policy 04-01- Establishing Net Earnings and the internal Procedures Resource Library and the Payment Unit site. 

When the employer provides earnings that go beyond the date of accident or layoff, the employer should be contacted to obtain the actual earnings information for the period required as earnings beyond the date of accident may have been impacted by the injury. If this information cannot be obtained, determine the amount by using the Earnings & Shift Cycle Pro-Rating Tool to calculate the yearly gross earnings. 

All compensation rates can be deleted except the original Section 56 (SEC 56) rate. Before asking the Payment Unit to delete the rate, confirm that deletion is necessary, and the rate cannot be corrected by modifying it.

If a compensation rate with rate-based payments is deleted, those payments will automatically adjust to use the previous effective compensation rate. This can result in an overpayment or adjustment for the worker or employer.

To delete an ELP or TEL rate all reviews must first be deleted to the point where the rate deletion is required.

Converted ELP and TEL rates can be deleted however cannot be restored, (undo-deleted), as a case plan is not attached to converted rates. The case plan must be updated with the new information in order to process adjustments to issued payments.

If an ELS/ELP or monthly TPD rate with rate-based payments attached is deleted, the payments are deleted by the system and an overpayment is created. These payments are restored, (undo-deleted), when the TPD or ELS rate is re-set.

Note:  When an ELP rate is deleted the attached Section 56 rate is automatically deleted if attached to the case plan, (post implementation). If the ELP was converted, (in force prior to Benefit Calculator implementation), the attached Section 56 rates must be manually deleted. 

To determine the compensation rate for farm workers, set the rate the same as for any other worker by confirming their earnings, employment status, shift cycle, and hours of work with the farm owner. Refer to Policy 04-01- Establishing Net Earnings for information.

To determine the compensation rate for farmers who purchase Personal Coverage (PC):

• Minimum PC - Set the rate on the minimum PC amount which is up to (or equal to) the GCA.
• If the PC is over the Guaranteed Coverage Amount (GCA): Set an initial rate based on the GCA.
  • Once the T1 General is returned, the rate setting team will consider the earnings reported on line 141 (i.e., self-employment farming net income) of the T1 General for the compensation rate.
    • If the earnings reported on line 141 of the T1 General are:
      • Greater than (or equal to) the PC amount, the rate will be set based on the PC amount.
      • Less than the PC amount, but greater than the GCA, the rate will be set based on the earnings reported on line 141 (i.e., self-employment farming net income).
      • Less than the GCA amount, the rate will remain set based on the GCA amount.

If the PC holder cannot provide a T1 General (e.g., they have not completed their taxes), set the compensation rate on minimum or GCA if the PC holder has purchased above GCA until a T1 General is provided as proof of earnings.

Once the T2042 Statement of Farming Activities is returned the rate setting team will consider the earnings reported on line 9946 (i.e., net income loss) of the T2042 Statement of Farming Activities for the compensation rate.

If the earnings reported on line 9946 (i.e., net income loss) are:

• Greater than (or equal to) the PC amount, the rate will be set based on the PC amount.
• Less than the PC amount, but greater than the GCA, the rate will be set based on the earnings reported on line 9946 (i.e., your net income loss).
• Less than the GCA amount, the rate will remain set based on the GCA amount.

Concurrent earnings for farm owners: If a worker requests that their farming earnings be included in their compensation rate as concurrent earnings, the rate setting team will require a copy of the T1 General or T2042 Statement of Farming Activities to verify their earnings.   

Date of accident before January 1, 2016

To determine the compensation rate for farm workers set the rate the same as for any other worker by confirming their earnings, employment status, shift cycle, and hours of work with the farm owner. Refer to Policy 04-01- Establishing Net Earnings for information.

To determine the compensation rate for personal coverage holders (or concurrent earnings for farm owners), set the compensation rate based on the higher of the following:

• Net income reported on line 141 (i.e., self-employment farming net income) of the T1 General, or
• One-third of the gross farming income reported on line 168 of the T1 General.  

Any rates set or concurrent earnings added to a rate for dates of accident before January 1, 2016, will continue to follow the same practices as noted above and will not be adjusted. 

Refer to the Personal coverage fact sheet

Effective October 1, 2015, the yearly PTD rate will increase yearly to be an amount needed to reach the current minimum wage in Alberta. 

This change is being implemented as the minimum PTD rate (set out in Section 56(7)(a) of the Workers' Compensation Act as $900 per month) with yearly COLAs applied is expected to fall below the provincial minimum wage amount which is scheduled to increase yearly until 2018. 

This new process ensures that workers being paid PTD benefits will not be paid less than the provincial minimum wage. Annual adjustments to the PTD will be the greater of:

• the regular annual COLA, or
• an adjustment based on the provincial minimum wage (full-time/wk) in effect as of January 1 of the adjustment year. 

Pro-rated earnings are often used to project yearly earnings when the worker has not yet been employed in the position for a full year, had a position change, pay increase within the year prior to the date of accident or had unpaid days missed within the gross earnings period.

Request the gross earnings and the exact dates (total days) the gross earnings cover. For this period, determine the number of unpaid days within this period (e.g., sickness, family illness leave, injury, WCB injury, maternity leave, strike, lockout, or other income loss situations beyond the worker's control, excluding predetermined employment conditions such as shutdown and lack of work).  

A provisional rate is a temporary rate set via RapidReportRapidReport is the electronic injury reporting system that is used by employers and providers. or the Employer Mobile App. It can also be set by the decision maker while awaiting more information from the employer to establish an accurate rate. This is common for complex rates, such as those for owner-operators, self-employed workers, subcontractors, personal coverage holders, piece workers, commission workers and emergency forest firefighters.

The earnings status field indicates whether the rate is provisional or confirmed. The decision maker or payment specialist will update this field to ‘confirmed’ once the worker and/or employer verify the earnings information. 

For initial entitlement claims where the worker is diagnosed with a work-related condition years after they retire from that occupation:

• Establish the date of accident (DOA) based on the date the worker first sought medical treatment for the condition. This may result in a date of accident in the current year for a job the worker retired from a number of years ago.
• Pay the worker permanent and temporary benefits based on their earnings at the date of accident. The Section 56 rate will be based on the earnings the worker was making when they first sought medical treatment for the condition.

When a self-employed worker is:

• Totally disabled as a result of compensable work restrictions and is:
  • Kept on full salary by their company/employer, pay TD01Temporary total disability benefits wage replacement benefits on assignment to the company/employer (e.g., a numbered company, worker's name, etc.), based on the worker's compensation rate (i.e., salary, personal coverage amount) until the worker is fit for employment.  
  • Not receiving any salary by their company/employer, pay TD01Temporary total disability benefits wage replacement benefits to the worker based on the worker's compensation rate (i.e., salary or personal coverage amount).
• Working part-time modified employment due to compensable work restrictions, and is:
  • Kept on partial salary by their company/employer to reflect the portion of work being done, pay TD02Temporary partial disability benefits. wage top- up benefits to the worker based on the worker's compensation rate (i.e., salary or personal coverage amount).
  • Kept on full salary by their company/employer, pay TD02Temporary partial disability benefits. wage top-up benefits on assignment to the company/employer (e.g., a numbered company, worker's name, etc.) based on the worker's compensation rate, less the hours worked. Refer to the 3-1 Modified work procedure.
• Working full-time or part-time modified employment, but is not receiving/drawing a salary, establish a value of service for the modified work that the self-employed worker is providing. Pay TD02Temporary partial disability benefits. wage top-up benefits to the worker less the “value of service.” The work performed must:
  • Directly contribute to the ongoing operations of the company and allow it to continue operating and/or be part of a plan to return the worker to full hours and/or duties.
  • Be work the worker would reasonably pay someone else to do if they were not able to perform it. 
     

When the work does not contribute to the ongoing operations of the company or towards the plan to return the worker to full hours/duties, and/or allow the company to continue operating/generating revenue, TD01Temporary total disability benefits wage replacement benefits should be paid.

Generally, a self-employed worker who is not earning a salary should work a minimum of five hours per week to be eligible for TD02 benefits, less the "value of service." However, this must be assessed on a case-by-case basis, as there may be situations where it is reasonable to pay TD02 benefits for less than five hours of work per week.

Examples:

• A worker operates a single truck and has no employees. Due to being unfit to operate the truck, they spend three hours per week making business calls and doing paperwork. This work does not enable the truck's operation or generate revenue, and the worker would not hire someone to perform these tasks if they were unable to do them. Therefore, issuing wage top-up benefits (TD-02) less "value of service" is not reasonable. Wage replacement benefits (TD-01) are the most appropriate in this situation.
• A worker owns a company with several employees. The worker spends three hours per week making business calls, supervising employees, and doing paperwork, which enables the employees to continue working and the company to generate revenue. The plan is to increase the work hours by one hour every two weeks. If the worker is unable to perform these tasks, they would hire someone to do them. Therefore, it is reasonable to pay wage top-up benefits (TD-02) less "value of service" for the three hours of modified work the worker performs weekly.
• A farmer's ranch continues to operate and generate revenue while they are unfit to work, with tasks performed by family members and ranch hands. New medical reports indicate the worker is fit for sedentary work, and they confirm that they are doing two hours per week of paperwork and supervision. The ranch's operations remain unchanged, and no additional revenue is generated from the modified duties. Since the worker would not reasonably pay someone else to do this work and is working fewer than five hours per week, it is not reasonable to pay wage top-up benefits (TD-02) less "value of service." Wage replacement benefits (TD-01) are the most appropriate.

To establish the value of service for a self-employed worker performing modified duties:

• Percentage of the day worked: Consider paying based on the percentage of the day that the worker performs modified duties. For example, farmers often don't have a set number of hours they work, so it may fairer to pay based on the percentage of the day that they work. To calculate: If for example, they work 12.5% of the day - multiply the weekly compensation rate by 12.5% to determine the deduction from their TD02Temporary partial disability benefits. wage top-up benefits (TD-02).
• Rate for Hiring Someone: Ask the worker what they would pay someone to do the same work, ensuring it is at least minimum wage. Consider whether the company could continue operating without the worker performing these duties and it there are other employees or is it a "one man" operation?
• Usual Rate of Pay: Contact other companies that employ people in similar occupations to confirm the usual rate of pay.
• Hours/Time Worked: Consider paying TD02Temporary partial disability benefits. wage top-up loss benefits less the hours/time worked.  
• Research: Use the Labour Market Tools, LMA Analysis Information, ALIS or Employability Profile (EP) pre-July 31/17 databases to research the modified job being performed. 

Note: Effective August 1/17, the revised EPs, including salary records, are stored in Labour Market Analysis Information database. Older versions of EPs prior to this date are stored in the Employability Profiles pre-July 31/17 database (EW>Business Tools).

For these situations, consider the location that the worker is performing the modified duties and compare to earnings for the position in that particular city or the next nearest location. If using Labour Market Records, it is important to confirm that the modified work being performed is a position that exists in the public domain. Otherwise, the record may not be suitable to use for estimating a value of service.

When determining the value of service for a self-employed worker performing modified duties, consider the following:

1. Location-Based Earnings: Compare the earnings for the position in the city where the worker is performing the duties or the next nearest location.
2. ALIS/Labour Market Records: Ensure the modified work being performed is a position that exists in the public domain. If not, the record may not be suitable for estimating the value of service.

Note: If a self-employed worker has personal coverage and is entitled to wage replacement/loss benefits, the benefits issued cannot exceed the amount of the worker's personal coverage.

For more details, refer to Policy 04-01- Establishing Net Earnings.

The worker's shift cycle is based on a repeating pattern of regular hours worked per cycle, total working days and days off within that cycle.

If the pattern does not repeat, the average number of regular hours per week should be calculated and the cycle should be based on a 7-day week.

Note:  This also includes the gross earnings period "start" and "end" dates entered in the "Shift Premium", "Other Taxable" and "Overtime" gross earnings fields.

Note: Do not include overtime hours in the eCO shift cycle of the rate screen ('regular' hours only). 

If a worker is being paid in cash with no T4 reporting by the employer and no T1 reporting by the worker to the Canada Revenue Agency, the WCB must determine if the worker was employed in an industry covered under the Act, whether the industry has mandatory coverage, and if the employer has an account with the WCB.

Note: The Payment Unit does not determine how compensation rates should be set for workers with undocumented earnings (cash under the table).

Each situation is unique, so there are a few approaches to setting these types of rates:

• Confirm Earnings with Employer: Educate the employer that they are required to maintain detailed records of ALL earnings paid to employees (see below) including casual labour.  If they are unable to provide this information for the compensation rate, an audit may be required. Send the Employer's Report of Injury or Occupational Disease form (C040) to the employer.
• Worker's Report: Ensure the worker completes and signs a Worker's Report of Injury or Occupational Disease form (C060).
• Proof of Income: Have the worker submit proof of employment income or hours worked. Acceptable documentation includes receipts from the employer, invoices, bank statements, Money MartMoney Mart is an example of resources available to cash money and deposit into banking institutes. slips showing routine deposit patterns, and any other documents confirming employment earnings and hours worked. Note: While these documents may not guarantee verification of earnings, they can assist with further investigation and discussions with the employer.
• Referral to Premium Auditor: If multiple attempts to gather earnings information from the employer fail, consider referring the case to a Premium Auditor to determine the worker's insurable earnings. Refer to internal Electronic Workplace (Departments > Premium Audit) for details.
• Claims Investigation: Consider having the Investigation unit obtain witness statements from other employees also being paid cash under the table. Refer to the 11-5 Claim entitlement Investigations Unit referrals procedure for more details.
• Similarly Employed Earnings: Use earnings from similarly employed workers if there is evidence that the worker's employment and earnings pattern matches that of a similar worker in the industry.
• Value of Service: Set the compensation rate based on a fair and reasonable 'value of service' for the type of work the worker has been performing.
• Referral to Employer Account Services (EAS): If no referral has been made, consider referring the case to EAS. For details, refer to the internal Electronic Workplace (Departments > Employer Account Services > Referrals).

For additional information, refer to the internal Electronic Workplace site (Departments > Payment Unit)