The employer is responsible for a premium based a percentage of the salary or a minimum rate. Each province sets its own rates. Links to provincial board websites can be found on the website of the Association of Workers' Compensation Boards of Canada. Several of the provincial boards have posted their rate schedules on their website as listed below. It is best that the client write to the appropriate office with a description of their activities to obtain proper rates and to register with the provincial board.
More information is available at the indicated website.
The Canada Pension Plan is a contributory, earnings-related social insurance program. It ensures a measure of protection to a contributor and his or her family against the loss of income due retirement, disability and death. The benefit administration is managed by HRDC while the rates are determined by the Canada Customs and Revenue Agency. With very few exceptions, every person in Canada over the age of 18 who earns a salary must pay into the Canada Pension Plan. The employee and the employer each pay half of the contributions.