Maximum Assessable Earnings

WCB Nova Scotia sets a maximum amount of annual earnings to use when calculating:

• Assessment (Experience) Rate and Insurance premiums for employers
• Wage replacement benefits for workers injured at work

This is called the Maximum Assessable/Insurable Earnings and it is effective January 1 of each year.

Maximum for 2026

The maximum assessable earnings for 2026 is $79,900.

This means:

• Employers only pay premiums on the first $79,900 of a worker’s annual gross income.
• If a worker is injured, their income support benefits will be based on a maximum income of $79,900—even if they earn more.

Example:

If a worker earns $80,000 a year, both employer premiums and worker benefits are calculated based only on $79,900.

The maximum is reviewed each year and set at 135.7% of Nova Scotia’s average industrial wage—a figure based on the average full-time income across all industries. For 2026, the data is based on information from April 1, 2024, to March 31, 2025.

Maximums for previous years

Here are the maximum assessable earnings rates, dating back to 2020.

If you have questions about Maximum Assessable Earnings, please call us at 1-800-870-3331.