Who falls into Schedule 2?
Schedule 2 employers include:
- Firms funded by public funds (from the federal, provincial and/or municipal governments)
- Firms legislated by the province but self-funded
- A number of other firms who are privately owned but involved in federally regulated industries such as telephone, airline, shipping and railway
What is the difference between Schedule 1 and Schedule 2?
Under the Act, Schedule 2 employers are recognized as separate and distinct from all other employers (who fall under Schedule 1). The fundamental distinction is this: while Schedule 1 employers operate under the collective liability insurance principle, Schedule 2 employers do not. They are individually responsible for the full cost of the accident claims filed by their workers. The Workplace Safety and Insurance Board (WSIB) maintains full authority over the Schedule 2 claims entitlement process and bills actual benefit costs plus an annual administration fee to Schedule 2 employers.
Can Schedule 2 employers voluntarily apply to join Schedule 1?
Yes. Many have exercised this option and, as a result, today we have municipalities, school boards and other Schedule 2 employers split between the two Schedules. Larger employers are increasingly choosing to remain in Schedule 2 or to transfer back to it. Therefore, Schedule 2 firms are not grouped into economic or industry sectors but are identified by their insurance liability status. The activities of these firms cover a wide range - public sector service, law and order activities, shipping, transportation, education and public utilities.
- We are making improvements in customer service. The Statement of Account for Schedule 2 employers now has a new look - making it easier to read and understand the details. View our Guide to the new Statement (80.3kb, PDF).
Contact the Employer Service Centre if you have any questions:
- Phone: 416-344-3646
- Toll-free: 1-800-387-0750
- TTY: 1-800-387-0050
- We've released the 2014 Provisional Administration Rates for Schedule 2 employers. Details about the 2013 Administration Rate are also included in this update.
- Actual 2012 administration rates
Your contact for the Schedule 2 Sector management group is:
Miranda Ruplall, Business Assistant
Toll Free Line: 1-800-387-0750