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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 |
|---|---|---|---|
| C6103 | Car washing, cleaning and glamourizing, glass tinting | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6104 | Gas station | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6105 | Auto rental | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6106 | Commercial parking lots with or without auto service, weigh scale operator | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6107 | Motorized sports equipment service, motorcycles | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6108 | Automotive machining, engine rebuilding | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6109 | Electric motor rewinding | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6110 | Small equipment rental, incidental sales and service, staging, sound and lighting | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6111 | Lube shops | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6112 | Used car lots with or without service | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6113 | Trailer sales and service, mobile homes sales and service, recreational vehicles (RVs) sales and service, recreational vehicles (RVs) and trailer rentals | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6114 | Bulk oil, propane, fertilizer, chemical sales and distribution, distribution of cement powder | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6115 | Farm implement dealerships, mechanical irrigation equipment sales and service | C61 - Automotive, Implement Sales and Service | 1.16 |
| C6201 | Automotive repair, mobile mechanics | C62 - Automotive Service Shops, Towing | 1.54 |
| C6202 | Heavy duty truck and equipment service only | C62 - Automotive Service Shops, Towing | 1.54 |
| C6203 | Muffler shops | C62 - Automotive Service Shops, Towing | 1.54 |
| C6204 | Spring service | C62 - Automotive Service Shops, Towing | 1.54 |
| C6205 | Transmission shops | C62 - Automotive Service Shops, Towing | 1.54 |
| C6206 | Battery shops | C62 - Automotive Service Shops, Towing | 1.54 |
| C6208 | Retreading vulcanizing, tire service | C62 - Automotive Service Shops, Towing | 1.54 |
| C6209 | Auto electric shops with service, small engine repair | C62 - Automotive Service Shops, Towing | 1.54 |
| C6210 | Diesel injection service | C62 - Automotive Service Shops, Towing | 1.54 |
| C6213 | Frame and wheel alignment | C62 - Automotive Service Shops, Towing | 1.54 |
| C6214 | Radiator repair shop | C62 - Automotive Service Shops, Towing | 1.54 |
| C6215 | Industrial equipment sales, service and repair, service crane | C62 - Automotive Service Shops, Towing | 1.54 |