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A-3.001, r. 7 - Regulation respecting financing
Section 88
Disposition versions
88. An employer may also apply to qualify for retrospective adjustment of its annual assessment for an assessment year if the employer satisfies either of the following conditions:
(1) the product obtained by multiplying the insurable wages paid to the employer’s workers during the assessment year by the unit rate according to risk for the unit in which the employer is classified for that year is equal to or greater than the qualifying threshold determined in accordance with section 93 for the assessment year; or
(2) the employer qualifies for retrospective adjustment of its assessment for the year preceding the assessment year and the product obtained by multiplying the insurable wages paid to the employer’s workers during the year prior to the year preceding the assessment year by the unit rate according to risk for the unit in which the employer is classified for that prior year is equal to at least 75% of the qualifying threshold determined in accordance with section 93 for the year prior to the year preceding the assessment year.
