Catchy Creations Ltd., an advertising company, operates in Manitoba and all employees live and work in Manitoba. Catchy is in the process of filing their final report to the Workers' Compensation Board for 2019. The year-end payroll information is as follows: Total Earnings Employee Jane Marketer Jimmy Slogan Brent Clever Mandy Jingle Reese Singer Gross Earnings $95,000 109,000 125,000 37,500 27,000 Taxable benefits $3,500 4,000 5,000 n/a 500 WCB has advised Catchy that its rate for 2019 is $.33 per $100 to a maximum assessable amount per individual of $127,000. Catchy has made remittances to WCB this year totaling 5968.50