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.
View your payment statements online
Care providers can access their payment statements quickly and securely online. Sign up for a WCB online account to view and download your statements anytime, anywhere.
Register now and simplify your payment tracking today.
Your Employer’s Payroll Statement (EPS) is due Feb. 28, 2025
Submit your EPS electronically using Fast File EPS or your WCB online account.
Canada Post backlog could delay WCB Employer's Payroll Statement (EPS) letters. To avoid delays in submitting your EPS, sign up for a secure WCB online account.
Looking for clarity on how to submit your EPS? Watch the online how-to videos.
Common reporting errors for employers
View the most common reporting errors a Saskatchewan WCB auditor may discover in a firm's reporting of the firm's business activities and assessable earnings.
During the course of an audit, a Saskatchewan WCB auditor may discover errors in an employer’s reporting of the firm’s business activities and assessable earnings. The most common reporting errors resulting in an audit adjustment are:
- calculating assessable earnings
- calculating excess earnings
- prorating excess earnings
- reporting contractors
- reporting of director’s wages vs. optional personal coverage
To learn more about how to avoid an audit adjustment, view the related policies and related forms and fact sheets sections below.
Related policies
See our policy manual for more information
- Employer Audits (POL 03/2018)
- Assessable Earnings (POL 24/2010)
- Maximum Assessable Wage Rate – 2021 (POL & PRO 15/2021)
- Employer Accounts – Clearances and Letters of Good Standing (POL 22/2014)
- Employer Classification (POL 14/2011)
- Classification Change (POL 01/2020)
- Director’s Policy (POL 14/2014)
- Excluded Occupations and Industries
- Coverage – Personal (POL 03/2014)
Contact our employer services department
For specific inquires if you are:
- ready to register your business
- requesting a clearance or a letter of good standing
- revising or updating your payroll
- discussing your statement of account and/or making a payment
Claim information
For questions on your or your worker’s injury claim, contact the WCB at
For an independent and confidential service
If you are looking for:
- Education on disability prevention, return to work, effective claims management and appeals.
- Support and advice to determine whether you have a legitimate appealable situation.
- Education on the likelihood of winning an appeal and/or coaching to prepare for an appeal.
- Support with the process of drafting and filing a WCB appeal where necessary.
Employer Advisory Centre