The Workplace Safety and Insurance Act, 1997 provides compensation to workers who suffer from workplace injuries or industrial disease. The Workplace Safety and Insurance Board compensates workers through the payment of lost wages, health care costs and retraining and rehabilitation programs.

Employers fund the Board through annual assessments based on payroll and the accident experience of their industry, thereby transferring to the Board all responsibility for workplace claims of compensation. Workers cannot sue their employers for workplace injuries or industrial disease.

In 2007 the average premium rate for employers is Cdn$2.26 per Cdn$100 of insurable earnings.

Employers and employees in Ontario both contribute premiums to the Canadian Employment Insurance System for all insurable employment.

Earnings subject to Employment Insurance premiums include salaries, wages and paid leave. In 2007, the employee premium is 1.80 per cent of wages, ranging up to a maximum annual premium of Cdn$720. The employer premium is 2.52 per cent of wages up to a maximum of Cdn$1,008 per employee.

Employees with at least 13 weeks of service with the same employer preceding the estimated day of delivery are entitled to at least 17 weeks of unpaid Pregnancy leave. The start of the leave can be at any time during the 17 weeks before the estimated day of delivery.

In addition to the 17-week Pregnancy leave for mothers, either working parent may take unpaid parental leave to care for a newborn or newly-adopted child immediately, following the birth of the child or the Pregnancy leave. Birth mothers who take Pregnancy leave are entitled to up to 35 weeks' Parental leave. Birth mothers who don't take Pregnancy leave and all other new parents are entitled to up to 37 weeks' Parental leave.

Family Medical leave is unpaid, job-protected leave of up to eight (8) weeks in a 26-week period. An eligible employee may take Family Medical leave to be away from work temporarily to provide care and support to a specified family member for whom a qualified health practitioner has issued a certificate indicating that the family member has a serious medical condition and there is a significant risk of death occurring within a period of 26 weeks.

Employers and eligible employees both contribute to the Canada Pension Plan, which provides pension income as early as age 60, survivor benefits to a spouse and dependent children, and disability benefits to a contributor no longer able to secure employment.

Employer and employee contributions are 4.95 per cent of wages for employers and employees on the first Cdn$43,700 earned, up to a maximum contribution of Cdn$1,989.90 in 2007.

U.S. employers and employees pay 6.2 per cent of wages on the first US$90,000 earned. Canada's Pension Plan contribution rates are the lowest in the G-7.

Over 2 million of the Ontario labour force participates in employer-sponsored private pension plans.

All employer-sponsored pension plans must be registered with the

Financial Services Commission of Ontario,
5160 Yonge St,
17th Floor,
Toronto M2N 6L9,
Telephone: (416) 250-7250; 1-800-668-0128
Website: www.fsco.gov.on.ca