QBO payroll - British Columbia - Canada. WSBC (WorkSafe BC) calculations for employer taxes/contributions assume that maximum assessable earnings are about $87,100 per employee for 2021. QB stops calculating WSBC after that. The actual maximum assessable earning for 2021 is $100,000.  This will throw out WSBC accruals once any one employee earns over $87,100 in the calendar year.