Commercial Employer Minimum Assessment

For commercial employers, the Compensation Fund sets a minimum assessment fee that applies regardless of your calculated amount. Even if your earnings and tariff rate produce a fee below this threshold, you must pay the minimum.

The minimum assessment ensures that:

• Small employers contribute fairly to the Compensation Fund
• Administrative costs of managing small accounts are covered
• No employer receives COIDA coverage without meaningful contribution

The exact minimum amount is published annually by the Compensation Fund. Check your assessment notice or contact the Compensation Fund for the current minimum applicable to your registration year.

Domestic Employer Minimum Assessment

Domestic employers benefit from a simplified fee structure with a fixed minimum assessment. This minimum covers all domestic workers employed by the same household, regardless of the number of workers or hours worked.

The domestic minimum assessment is significantly lower than the commercial minimum, reflecting the Department of Employment and Labour’s commitment to encouraging domestic employer compliance. Even with this low minimum, many domestic employers remain unregistered, exposing themselves to significant liability.

Paying the domestic minimum assessment provides full COIDA coverage for your domestic workers, including medical expenses, disability benefits, and death benefits.

When the Minimum Assessment Applies

The minimum assessment applies in these situations:

• Your calculated assessment fee is below the minimum threshold
• You are a new employer with limited earnings history
• You had no employees for part of the assessment period
• You are a domestic employer (fixed minimum always applies)

If your calculated fee exceeds the minimum, you pay the calculated amount. The minimum is a floor, not a ceiling.

How to Pay the Minimum Assessment Fee

Payment methods for minimum assessments are the same as regular assessments:

• Online payment: Through the Compensation Fund portal using EFT or credit card
• Bank deposit: Direct deposit into the Compensation Fund bank account
• At provincial offices: Cash or card payments at labour offices

Always retain proof of payment. If your payment is not reflected in the portal within 5 business days, contact the Compensation Fund with your proof.