COR Rebate

The COR incentive cheque is calculated as 10% of a company’s base assessment, before any surcharge or discount is applied. For a small business, the minimum incentive payment is equal to 75% of what the employer has paid in premiums, up to a maximum of $1000.

 Assessment  Incentive
 <$1,334 (total)  75% of total assessment
 $1,334 (total) -$10,000 (base rate)  $1,000
 >$10,000 (base rate) 10% of base rate assessment for OHS or

15% of base rate assessment for OHS and IMRTW *

 * IMRTW program is frozen, however employers who were previously qualified can still receive 5% if they continue submitting their IMRTW audits.


WorkSafeBC pays incentives annually, based on the previous year’s audit and base assessments for each certified CU. To be eligible for a summer incentive cheque, a company must perform their audit by the end of previous calendar year (or by the due date for maintenance or recertification audits) and submit their annual payroll assessment reports to WorkSafeBC on time. An incentive payment may be delayed if a company’s WorkSafeBC account has changed during the year (including the company turning on or off the account or CUs), has a complex account or classification unit structure, or if the employer does not report their assessable payroll on time. 

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