On July 16, 2026 the WSIB published revisions to its OPM Document No. 14-05-03, “Second Injury and Enhancement Fund”, eliminating the SIEF as a form of accident cost adjustment available to employers.

Whereas the WSIB’s SIEF policy has long provided employers with cost relief in claims where a worker’s prior disability caused or contributed to the compensable accident, or if the period resulting from an accident becomes prolonged or enhanced due to a worker’s pre-existing condition, the revisions establish a cutoff of June 16, 2026, past which new SIEF relief requests will not be considered.

Notwithstanding the policy’s publication date of July 16, 2026, the June 16, 2026 date is specified as the date of effective closure of the SIEF, becoming a retroactive “apply-by” date for employers seeking to avail themselves of cost relief under this policy:

Effective June 16, 2026, the SIEF is closing. As a result, cost relief under SIEF will not be provided in claims where it has not already been provided, nor will the amount of cost relief already provided under SIEF be adjusted, except as outlined in the “SIEF wind-down” section of this policy or as a result of an appeal.

The revisions appear to be of immediate effect and of broad application, stating that the policy applies to all decisions made on or after June 16, 2026, for all accidents. The policy also applies to cost relief provided under SIEF prior to June 16, 2026, subject to the provisions outlined in the new “SIEF wind-down” section of the policy. Critical points to note under the “wind-down” provisions of the new policy include:

• Cost relief under SIEF will not be provided in claims where it has not already been provided, except as outlined in [the wind-down] section or as a result of an appeal.
• The amount of cost relief already provided to claims under SIEF as of June 16, 2026 will not be adjusted, except as outlined in this section or as a result of an appeal.
• The WSIB will determine entitlement to cost relief under SIEF, and adjustments to the amount of cost relief provided, for all requests received prior to June 16, 2026.
• Cost relief provided under SIEF as of June 16, 2026 will continue to be applied and taken into consideration when determining employers’ risk-adjusted premium rates.
• Cost relief provided under SIEF or adjustments to the amount of cost relief provided on or after June 16, 2026, as a result of a request received before June 16, 2026, will be applied and taken into consideration when determining employers’ risk-adjusted premium rates.

It remains unclear whether there will be any exceptions made for SIEF relief applications received after the closure date of June 16, 2026, but before the publication date of the policy on July 16.

The implications of the SIEF’s elimination on employers are significant. Long described by the WSIB as a program intended to offset employer concerns about the increased susceptibility that pre-existing conditions may create to higher claim costs and workplace injury, its shutdown raises questions about how the WSIB intends to balance these concerns with the promotion of equity in hiring. Further, the removal of the SIEF brings with it concerns about an increase in volume of appeals brought by employers seeking to challenge claim costs they consider disproportionate to a worker’s accident history, risking a glut of issues in dispute and greater administrative burden on decision-makers.

At the time of writing, the WSIB does not appear to have published specific details regarding any new initiatives intended to replace the SIEF, nor details about any stakeholder consultations held to inform its decision to eliminate the SIEF.