Schedule 2 organizations are self-insured and the WSIB administers the payment of benefits. Each year, we announce a provisional administration rate that reflects the anticipated administration costs for the year for administering these benefits.
We're pleased to provide Schedule 2 organizations with details about their 2026 provisional administration rate along with an update on the latest forecast for their 2025 administration rate below. In the summer of 2026, we’ll announce the actual 2025 administration rate and provide an adjustment to reflect any differences between the actual and provisional rate.
You can view the following FAQs to learn more about the 2026 provisional administration rates and 2025 latest forecast. Please send us a message or call 1-800-387-0750, Monday to Friday, 7:30 a.m. to 6 p.m., if you have any further questions about the 2026 provisional administration rate.
Provincially regulated organizations
The 2026 provisional administration rate for provincially regulated organizations is 17.7 per cent of expected benefit payments. This is a $2.6 million increase in total expenses and a $10.0 million decrease in benefit payments from the 2025 provisional administration rate.
Summary of the costs used to determine the 2026 provisional administration rate
| Costs allocated to organizations | 2026 estimate ($000) |
|---|---|
| WSIB administration | 77,319 |
| Legislative obligations | 8,205 |
| Ministry of Labour, Immigration, Training and Skills Development – prevention and Occupational Health and Safety Act * | 41,360 |
| Other expenses collectively charged ** | 7,553 |
| Total costs | 134,437 |
| Total benefits | 759,698 |
| Provisional administration rate (Costs/Benefits) x 100% | 17.7% |
* includes the Occupational Health and Safety Act (OHSA) and Ministry of Labour, Immigration, Training and Skills Development costs when applicable, among others
** includes bankruptcies, net interest gain/loss, interest on delayed benefits, and benefit overpayments
Update on 2025 administration rate: Provincially regulated organizations
The 2025 administration rate initially set at 17.1 per cent of expected benefit payments is anticipated to be 17.4 per cent at year-end. This percentage is also referred to as the latest forecast for provincially regulated organizations.
Federally regulated organizations
The 2026 provisional administration rate for federally regulated organizations is 12.3 per cent of expected benefit payments. This is a $0.02 million increase in total expenses and a $0.2 million decrease in benefit payments from the 2025 provisional administration rate.
Summary of the costs used to determine the 2026 provisional administration rate
| Costs allocated to organizations | 2026 estimate ($000) |
|---|---|
| WSIB administration | 3,758 |
| Legislative obligations | 399 |
| Ministry of Labour, Immigration, Training and Skills Development – prevention and Occupational Health and Safety Act * | 0 |
| Other expenses collectively charged ** | 367 |
| Total costs | 4,524 |
| Total benefits | 36,926 |
| Provisional administration rate (Costs/Benefits) x 100% | 12.3% |
* includes the Occupational Health and Safety Act (OHSA) and Ministry of Labour, Immigration, Training and Skills Development costs when applicable, among others
** includes bankruptcies, net interest gain/loss, interest on delayed benefits, and benefit overpayments
Update on 2025 administration rate: Federally regulated organizations
The 2025 administration rate initially set at 12.1 per cent of expected benefit payments is still anticipated to be 11.5 per cent at year-end. This percentage is also referred to as the latest forecast for federally regulated organizations.
Organizations covered under the Government Employees Compensation Act (GECA) administered by the Department of Employment and Social Development Canada (ESDC)
The 2026 provisional administration rate for organizations covered under the Government Employees Compensation Act is 12.2 per cent of expected benefit payments. This is a $1.3 million increase in total expenses and a $10.0 million increase in benefit payments from the 2025 provisional administration rate.
Summary of the costs used to determine the 2026 provisional administration rate
| Costs allocated to organizations | 2026 estimate ($000) |
|---|---|
| WSIB administration | 7,522 |
| Legislative obligations | 798 |
| Ministry of Labour, Immigration, Training and Skills Development –- prevention and Occupational Health and Safety Act * | 0 |
| Other expenses collectively charged ** | 696 |
| Total costs | 9,016 |
| Total benefits | 73,904 |
| Provisional administration rate (Costs/Benefits) x 100% | 12.2% |
* includes the Occupational Health and Safety Act (OHSA) and Ministry of Labour, Immigration, Training and Skills Development costs when applicable, among others
** includes net interest gain/loss, interest on delayed benefits, and benefit overpayments
Update on 2025 administration rate: GECA organizations
The 2025 administration rate initially set at 12.1 per cent of expected benefit payments is anticipated to be 11.4 per cent at year end. This percentage is also referred to as the latest forecast for GECA organizations.
FAQs
How do you determine the provisional rate for each group?
To calculate the administration fee for Schedule 2 organizations, we estimate the annual costs of running the Schedule 2 system at the beginning of each year. This is known as the provisional rate. There are two parts to the process of determining what rate we charge the Schedule 2 organizations:
- We determine the administrative expenses for Schedule 2 as a whole.
- We then determine the administration rate for each organization group.
Review the Schedule 2 administration rates overview to learn more.
How do you get from the provisional rate to the actual rate?
After we provide organizations with a provisional rate for the year, we wait until the actual experience is available for that year. At that point, we provide organizations with their actual rate based on final data from the previous year. Review the Schedule 2 administration rates overview to learn more.
Can you explain the factors that resulted in the calculation of the 2026 provisional administration rate, in relation to the 2025 provisional administration rate?
The 2026 provisional administration rates are expected to be higher than the 2025 provisional administration rates for all organizations:
- provincially regulated and federally regulated organizations: the rate is higher because of higher administration expenses, as well as lower benefit payments than anticipated in the 2025 provisional administration rate
- organizations covered under the Government Employees Compensation Act: the rate is higher because of higher administration expenses, not fully offset by higher benefit payments than anticipated in the 2025 provisional administration rate
What is the reason for the latest forecast since you released the 2025 provisional administration rate?
The 2025 latest forecast administration rates are expected to be higher than the 2025 provisional administration rates for provincially regulated organizations:
- the latest forecast is higher because of lower interest collectively charged, offset by lower benefit payments than anticipated in the 2025 provisional administration rate
The 2025 latest forecast administration rates are expected to be lower than the 2025 provisional administration rates for federally regulated organizations and for organizations covered under the Government Employees Compensation Act:
- federally regulated organizations: the latest forecast is lower because of lower administration expenses and interest collectively charged, not fully offset by lower benefit payments than anticipated in the 2025 provisional administration rate
- organizations covered under the Government Employees Compensation Act: the rate is lower because of higher administration expenses, offset by higher benefit payments than anticipated in the 2025 provisional administration rate
What happens if the actual rate for 2025 is different than the provisional rate originally released?
Depending on whether our estimates are over or under the actual costs, we either charge or credit organizations for any difference between the provisional and actual administration rates as a one-time adjustment. This happens in August of the following year. For example, the 2025 actual rate will be released in August 2026 and the 2026 actual rate will be released in August 2027.
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