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Document name

Cancellation of Penalties and Interest

Document number

POL 06/2011

Effective date: September 1, 2011

Application: All employer accounts.

Policy subject: Employer payroll and premiums

Purpose:

To establish guidelines for when the Workers’ Compensation Board (WCB) may cancel penalties and interest charges applied to employers’ accounts.

BACKGROUND

The Workers’ Compensation Act, 2013 (the “Act”) and The Workers’ Compensation General Regulations, 1985 (the “General Regulations”) authorize the WCB to charge penalties and interest to employers who fail to register their business, provide payroll information, or remit premiums promptly.

POLICY

A penalty or an interest charge may only be cancelled in limited situations where:
1. the penalty or interest is charged after:
  1. the assignment date for bankruptcy or receivership; or
  2. the notification to terminate an employer’s account due to a business ceasing operations;
2. the penalty or interest resulted from an administrative error by the WCB;
3. the penalty or interest resulted from extraordinary circumstances including:
  1. death or severe illness of a proprietor, partner, family member, or accountant within the last remittance period;
  2. the loss, destruction, or theft of payroll records within the last three (3) months prior to the penalty being applied;
4. the penalty or interest resulted from an issued cheque failing to arrive, which can be supported by a copy of the general ledger or cheque stubs;
5. the penalty or interest is the only cost on a closed account with a balance less than five (5) dollars; or
6. in exceptional cases for any other reason as determined by the WCB.
The receipt of post-dated cheques to cover overdue amounts will not constitute sufficient cause to relieve an employer of penalties or interest. Penalties or interest will continue to accrue until the account is paid in full.