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Employer’s Payroll Statement (EPS)
WCB legislation change effective Jan. 1, 2025 adjusts the way directors of corporations report worker wages
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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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Past due: Employer's Payroll Statement (EPS)
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Employers, Feb. 28 was the deadline for sending us your EPS. File now.
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Classification index
What can we help you find?
| Industry Code | Description | Rate code | Premium rate |
|---|---|---|---|
| C3225 | Vending machines, video game/amusement machines, ATM (Automated teller machine) service provider, coffee and popcorn vending machines | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3226 | Pawn shops, fireworks and gunsmiths. | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3227 | Convenience, confectionery, fruit and vegetable stores | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3228 | Pottery, glassware | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3229 | Harness, saddlery | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3230 | Rubber stamps, banners and crests | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3231 | Newspaper and other publishing, with on-site printing | C32 - Medium Commodity. | 1.03 |
| C3232 | Embossing, typesetting, printing, lithography | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3233 | Advertising and display work | C32 - Grocery, Department Stores, Hardware | 1.03 |
| C3302 | Wholesale food establishments and cannabis wholesalers | C33 - Wholesale, Chain stores | 1.68 |
| C3303 | Chain store food outlets | C33 - Wholesale, Chain stores | 1.68 |
| C3304 | Mail order stores, bus depots, auctioneering services, e-commerce services. | C33 - Wholesale, Chain stores | 1.68 |
| C3305 | Upholstering: manufacture of mattresses, caskets, furniture and refurbishing | C33 - Wholesale, Chain stores | 1.68 |
| C3306 | Venetian blind sales and installation | C33 - Wholesale, Chain stores | 1.68 |
| C3307 | Butcher shops and meat markets | C33 - Wholesale, Chain stores | 1.68 |
| C3308 | Draperies as a business (including installation) | C33 - Wholesale, Chain stores | 1.68 |
| C3309 | Beef grading, wholesaling and grading of eggs as a business | C33 - Wholesale, Chain stores | 1.68 |
| C3310 | Furniture stores | C33 - Wholesale, Chain stores | 1.68 |
| C3311 | Soft water service | C33 - Wholesale, Chain stores | 1.68 |
| C3312 | Advertising distribution, portable sign placement including lettering | C33 - Wholesale, Chain stores | 1.68 |
| C4101 | Co-operative associations | C41 - Co-operative Associations | 1.10 |
| C5101 | Lumber yards and builders supplies, kitchen cabinet sales only, wholesale metal | C51 - Lumber Yard, Builders Supplies | 1.77 |
| C5102 | Alarm systems, x-ray and electronic installations and instrumentation | C51 - Lumber Yard, Builders Supplies | 1.77 |
| C6101 | Auto dealerships, heavy duty truck sales and service | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6102 | Wholesale implements (without service or overhaul) | C61 - Automotive, Implement Sales and Service | 1.16 |