Benefit Dollar Amounts - Accidents from 1998

Policy

On January 1 every year, the WSIB indexes certain dollar amounts set out in the Workplace Safety and Insurance Act, 1997 (WSIA) and the maximum average earnings in each accident year from 1998 onward.

Purpose

The purpose of this policy is to identify the yearly values of dollar amounts set out in legislation and maximum average earnings.

Guidelines

Dollar amounts set out in legislation

The following dollar amounts set out in legislation, which are used to determine the amount of certain benefits, are indexed annually:

• minimum amounts for full loss of earnings (FLOE) and partial loss of earnings (PLOE) benefits
• base amount, adjustment factor, maximum amount, minimum amount, and lump sum threshold for non-economic loss (NEL) benefits
• base amount, adjustment factor, maximum amount, and minimum amount for survivors’ lump sum
• minimum amount of periodic payments for a surviving spouse and child/ren
• minimum amount of net average earnings (NAE) for calculating periodic payments for surviving spouse(s) where no child/ren or for surviving child/ren where no spouse(s), and
• minimum burial or cremation amount.

Exception

The maximum amounts of fines for offences are not indexed refer to 22-01-05, Offences and Penalties - General.

Note

Prior to April 30, 2011, the loss of retirement income (LRI) lump sum threshold was an annually indexed amount. For workers who turn age 65 on or after April 30, 2011 the lump sum threshold is the maximum average earnings for the year in which the worker turns age 65.

Maximum average earnings

With respect to WSIB benefits, the maximum average earnings are used to calculate earnings-based benefits (e.g., loss of earnings (LOE) benefits, survivors’ periodic payments) and are the lump sum threshold for LRI benefits for workers who turn age 65 on or after April 30, 2011. Refer to Note in "Dollar amounts set out in legislation".

Maximum average earnings are identified in each accident year, and are 175 per cent of the average industrial wage (AIW) for Ontario from published Statistics Canada earnings data from the year prior to the accident year. The maximum average earnings are indexed every January 1 thereafter.

Indexing factor

The indexing factor is the percentage adjustment applied to values that are subject to annual indexing (e.g., dollar amounts set out in legislation, maximum average earnings) to account for inflation. The indexing factor is prescribed by legislation.

Information about the indexing method can be found in 18-01-14, Annual Indexing.

On or after January 1, 2018

For entitlement periods on or after January 1, 2018, the indexing factor is the percentage change in the Consumer Price Index (CPI) for Canada for all items, for the 12-month period ending on October 31 of the previous year, as published by Statistics Canada (also referred to as CPI). This factor is applicable for all values subject to annual indexing, and is referred to in the WSIA as the ‘Indexing Factor’.

Between January 1, 1998 and December 31, 2017

For entitlement periods between January 1, 1998 and December 31, 2017 (inclusive), as outlined in the WSIA, different indexing factors are applicable depending on the benefit type, the amount, and the year:

• Alternate Indexing Factor: the percentage change in the CPI for Canada for all items, for the 12-month period ending on October 31 of the previous year, as published by Statistics Canada (also referred to as CPI)
• General Indexing Factor: (1/2 x Alternate Indexing Factor) - 1 (also referred to as modified Friedland)
• Temporary Indexing Factor: an amount prescribed by the Lieutenant Governor in Council by regulation to replace the General Indexing Factor for a given year
• Additional Adjustment: an amount prescribed by the Lieutenant Governor in Council by regulation in addition to the General and/or Alternate Indexing Factors for a given year

Other rates

For benefit dollar amounts for accident dates prior to January 1, 1998 refer to 18-01-03, Benefit Dollar Amounts - Accidents before 1998. For other rates reviewed annually and set by the WSIB refer to 18-01-05, Table of Rates. 

Annual indexing

The Indexing Factor for 2025 is 2.6%.

Maximum average earnings: 2025 accident year

The maximum average earnings for the 2025 accident year are:

AIW x 175% = maximum average earnings (rounded to nearest $100)
$66,865.91  x 175% = $117,000

Note

For workers who turn age 65 on or after April 30, 2011 the LRI lump sum threshold is the maximum average earnings for the year in which the worker turns age 65. The threshold is $117,000 for workers who turn age 65 in 2025.

Refer to 18-01-03, Benefit Dollar Amounts - Accidents before 1998 for the maximum average earnings for accident dates in years prior to 1998.

Document history

This document replaces 18-01-02 dated January 2, 2024.

This document was previously published as:
18-01-02 dated January 3, 2023
18-01-02 dated January 4, 2022
18-01-02 dated January 4, 2021
18-01-02 dated January 2, 2020
18-01-02 dated January 23, 2019
18-01-02 dated April 5, 2018
18-01-02 dated January 3, 2017
18-01-02 dated January 4, 2016
18-01-02 dated January 2, 2015 
18-01-02 dated February 3, 2014
18-01-02 dated February 1, 2013 
18-01-02 dated February 1, 2012
18-01-02 dated February 1, 2011
18-01-02 dated February 23, 2010
18-01-02 dated February 18, 2009
18-01-02 dated March 3, 2008
18-01-02 dated July 3, 2007
18-01-02 dated February 19, 2007
18-01-02 dated February 20, 2006
18-01-02 dated October 12, 2004
18-01-02 dated April 11, 2003
18-01-02 dated April 29, 2002
18-01-02 dated January 31, 2002
18-01-02 dated May 23, 2000
18-01-02 dated June 15, 1999

References

Legislative authority

Workplace Safety and Insurance Act, 1997
Sections 43, 45(6)(6.1)(6.2), 46, 48, 49, 51, 52, 52.1, 54

Workplace Safety and Insurance Act, 1997, as it read prior to January 1, 2018
Sections 43, 45(6)(6.1)(6.2), 46, 48, 49, 50, 51, 52, 52.1, 54

Ontario Regulation 454/09

Appendix

Indexed dollar amounts set out in legislation and maximum average earnings

Fig. 1 - Minimums for LOE benefit calculation

LOE benefits are calculated using the minimum applicable for the date from which the benefit is payable. Refer to the appendix in 18-03-02, Payment and Reviewing LOE Benefits (Prior to Final Review) for information about how the minimum is applied in FLOE and PLOE calculations.

*For accident dates between 1998 and 2017, for entitlement periods prior to January 1, 2018, if the earnings year and the date from which the benefit is payable are the same, the PLOE minimum is used for the calculation.

Fig. 2 - LRI lump sum threshold

The applicable LRI lump sum threshold is the amount for the year in which the worker turns age 65. Refer to 18-03-07, Loss of Retirement Income Benefits (Accidents on or after January 1, 1998) for information about LRI for accidents on or after January 1, 1998.

*1. Bill 187 amended the WSIA to change the amount as of July 1, 2007, and subject to indexing thereafter up to and including 2011
*2. Bill 110 amended the WSIA to change the amount to the maximum average earnings for the year in which the worker turns 65

Fig. 3 - Amounts for NEL benefits

NEL benefits are calculated using the amounts applicable for the date the worker reaches maximum medical recover (MMR). Refer to 18-05-04, Calculating NEL Benefits for information about calculating NEL benefits.

*1. 5.06% is the July 1, 2007 Additional Adjustment and January 1, 2008 indexing combined.

Fig. 4 - Amounts for survivors' lump sum benefits

Survivors' lump sum benefits are calculated using the amounts applicable for the date of the worker’s death. Refer to 20-03-04, Spouse with No Children and 20-03-10, Children and No Spouse for information about how the survivors’ lump sum benefit is calculated.

Fig. 5 - Minimum amount for survivors’ periodic payments

Survivors' periodic payments are calculated using the minimum applicable for the date of the worker’s death. Refer to 20-03-04, Spouse with No Children , 20-03-06, Spouse with One or More Children, and 20-03-10, Children and No Spouse for information about how the minimum applies in periodic payment calculations.

Fig. 6 - Minimum amount for burial or cremation expenses

The minimum amount for burial or cremation expenses is the minimum applicable for the date of the worker’s death. Refer to 20-03-02, Burial Expenses for information about burial or cremation expenses.

Fig. 7 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 1998 and December 31, 1998 (inclusive)

Fig. 8 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 1999 and December 31, 1999 (inclusive)

Fig. 9 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2000 and December 31, 2000 (inclusive)

Fig. 10 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2001 and December 31, 2001 (inclusive)

Fig. 11 - Maximum average earnings for injuries/diseases and work-related deaths resulting from injuries/diseases between January 1, 2002 to December 31, 2002 (inclusive)

Fig. 12 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2003 and December 31, 2003 (inclusive)

Fig. 13 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2004 and December 31, 2004 (inclusive)

Fig. 14 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2005 and December 31, 2005 (inclusive)

Fig. 15 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2006 and December 31, 2006 (inclusive)

Fig. 16 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2007 and December 31, 2007 (inclusive)

Fig. 17 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2008 and December 31, 2008 (inclusive)

Fig. 18 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2009 and December 31, 2009 (inclusive)

Fig. 19 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2010 and December 31, 2010 (inclusive)

Fig. 20 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2011 and December 31, 2011 (inclusive)

Fig. 21 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2012 and December 31, 2012 (inclusive)

Fig. 22 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2013 and December 31, 2013 (inclusive)

Fig. 23 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2014 and December 31, 2014 (inclusive)

Fig. 24 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2015 and December 31, 2015 (inclusive)

Fig. 25 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2016 and December 31, 2016 (inclusive)

Fig. 26 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2017 and December 31, 2017 (inclusive)

Fig. 27 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2018 and December 31, 2018 (inclusive)

Fig. 28 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2019 and December 31, 2019 (inclusive)

Fig. 29 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2020 and December 31, 2020 (inclusive)

Fig. 30 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2021 and December 31, 2021 (inclusive)

Fig. 31 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2022 and December 31, 2022 (inclusive)

Fig. 32 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2023 and December 31, 2023 (inclusive)

Fig. 33 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2024 and December 31, 2024 (inclusive)

Fig. 34 - Maximum average earnings for accident dates and work-related deaths resulting from injuries/diseases between January 1, 2025 and December 31, 2025 (inclusive)

Fig. 35 - Factors