WCB legislation change effective Jan. 1, 2025 adjusts the way directors of corporations report worker wages

The definition of a worker has changed under The Workers’ Compensation Act, 2013. Directors receiving wages reported on a T4 are no longer be included in the definition of a worker. As a result, directors of a corporation are no longer be considered workers and no longer have automatic WCB coverage.

Find out how this change affects the way you report worker wages on your EPS.

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Employers

Automatic coverage

Learn who is automatically covered by workers’ compensation and who is not.

Who is automatically covered by workers’ compensation?

All workers in mandatory industries. There is a change to wage replacement after age 65. Learn more about earnings loss benefits.
Contractors working for a principal are covered.

Who is not covered automatically?

Firms or persons involved in industries listed in The Workers’ Compensation Act Miscellaneous Regulations or section 3 of The Workers’ Compensation Act, 2013 (the Act).
Directors of corporations. Effective Jan. 1, 2025, the definition of a worker is changing under The Workers’ Compensation Act, 2013. Directors receiving wages reported on a T4 will no longer be included in the definition of a worker. As a result, directors of a corporation will no longer be considered workers and will no longer have automatic WCB coverage. Please see the list of questions and answers below related to this policy.
Owners of a sole proprietorship or partnership and their spouses.

Those who are not covered automatically may be able to apply for voluntary coverage or optional personal coverage.

For more information, contact employerservices@wcbsask.com or call our office toll free at 1.800.667.7590 .

WCB legislation change for directors of corporations

Effective Jan. 1, 2025, the definition of a worker has changed under The Workers’ Compensation Act, 2013.

Directors receiving wages reported on a T4 are no longer included in the definition of a worker.

As a result, directors of a corporation are no longer considered workers and no longer have automatic WCB coverage. You may be able to purchase optional personal coverage with the WCB to be eligible for benefits if you are injured at work.

Because of this legislative change, the way you report worker wages on your EPS has changed. Any earnings for directors of a corporation should not be included as worker wages on your 2025 estimates of your annual Employer’s Payroll Statement (EPS). All EPS forms are due Feb. 28 of each year. There are no changes to coverage for sole proprietorships or partnerships.