Employer's Payroll Statement (EPS)

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An Employer’s Payroll Statement (EPS) is used to report your business’s actual wages for the previous year and to provide an estimate for the upcoming year so that the WCB can assess your premiums for work injury coverage. The EPS must be received in our office by Feb. 28 of each year. Every employer who has an existing employer account with our office is required to complete and submit this form. This payroll estimate should be an accurate reflection of what an employer will pay to its workers up to the maximum assessable wage rate (per employee) that has been set by the WCB for that year.

The annual EPS can be sent in online. There are two ways to file your EPS online:

  1. Fast File EPS – This service allows you to submit your EPS online without any special registration process. Anyone who has the access code and firm number found on the form we sent to you can submit the EPS using Fast File. Fast File your EPS now or learn more.
  2. WCB online account – Employers who have set up a secure WCB online account can send their EPS through this account. Log in now.

If you don’t have a WCB online account, but are interested in setting one up, register today.


What are assessable earnings?

Assessable earnings are gross earnings before deductions are made for income tax, employment insurance, pension and other expenses. Earnings can include regular wages, salaries, piecework fees, commissions, bonuses and other payments and taxable benefits. Box 14 of a worker’s T4 slip usually captures the correct assessable amounts.

The WCB's policy, Assessable Earnings (POL 24/2010), provides more information on which amounts are considered assessable and which are not (e.g., dividends, severance allowances, reimbursement of travel expenses).

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Reporting contractors

Did you know that you are required to report any person or business that you hire to perform work or services in Saskatchewan to the WCB on your annual EPS? The WCB defines these individuals and businesses as workers and contractors of your business.

All hired contractors, whether registered with the WCB or not, must be reported. If the contractor is registered and in good standing, they will be removed from your WCB assessment.

Learn more about reporting contractors.

Reporting directors

Total assessable wages should include wages of directors who receive employment income on T4 slips, as these individuals are considered workers. Their wages are to be reported in the same way as wages of all other workers. See the WCB's policy, Coverage – Directors (POL 14/2014).

Underestimating assessable payroll

Payroll estimates need to be current, because premiums are due in the coverage year to which they apply. If the actual wages are more than 50 per cent greater than the estimated wages, an underestimate penalty will apply.

Employers may revise their payroll estimates at any time during the year. This can be done online through your WCB online account or by emailing employerservices@wcbsask.com. If you revise your payroll estimate by email, please include your firm number.

Example: Company X estimated their 2020 assessable payroll would be $60,000. Its actual wages for 2020 were $90,000. This is $30,000 more than the estimated wages of $60,000 (exactly 50 per cent). No underestimate penalty will apply in this situation. But if Company X had predicted its 2020 payroll would exceed $90,000, it should have made an adjustment before the end of the calendar year to avoid the underestimate penalty.

Working in and out of Saskatchewan (prorating excess earnings)

When a worker spends time in two provinces and earns more than the Saskatchewan maximum assessable amount, only the amounts earned in Saskatchewan must be reported. When the worker’s payroll is above the maximum amount for the year, it is reported using the following calculation:

(Saskatchewan gross / Total gross) x Saskatchewan maximum assessable = pro-rated Saskatchewan


In 2022, a worker grossed $15,000 in Saskatchewan and the worker's total gross was $100,000. The 2022 maximum assessable wage rate was $94,440. To calculate the amount to report to the WCB:

(15,000 / 100,000) x 94,440 = 14,166

$14,166.00 is the amount to be reported for this worker on your Saskatchewan Employer’s Payroll Statement (EPS).

Click here to view the fact sheet


Common reporting errors for employers

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.

View common reporting errors

Frequently asked questions

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A: If you submitted your EPS online successfully, you will get a confirmation number and an email confirmation that we received your EPS. You can also log in to your WCB online account and see if your EPS has been received. If you have faxed your EPS to our office, please keep the confirmation sheet to show it was submitted successfully.

A: Yes. If you get an EPS, you must return it or you will be charged penalties and personal coverage will be cancelled. If you don’t have payroll or have closed your business, please provide the details on the EPS and return it to our office.

A: You can change your payroll estimate at any time during the year the estimate is for. This can be done online or by phone. You are not able to revise your estimate after Dec. 31 of the year the estimate is applied to.

A: Rates are set in the fall for the upcoming year.

A: Please contact our office. If there are changes to your business, you need to let us know.

A: Individual names of workers are not recorded by the WCB. Your payroll estimate should be updated to reflect the additional wages that will be paid to that worker. You can update your payroll estimate online or you can phone in your revision to our office.


For specific inquiries

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

Employer services department

Contact us

For general inquiries, contact us.

Employer Resource Centre