Effective date: December 1, 2018
Application: Applies to all employers.
Policy subject: Employer payroll and premiums
Purpose:
To outline the WCB’s authority and process to audit an employer’s financial records and operations.
Audit means a formal inspection and verification of an employer’s:
Assessable earnings are workers’ gross earnings before deductions for income tax, Employment Insurance, Canada Pension Plan, and other similar deductions up to the maximum assessable amount for the calendar year being reported.
Industry rate code means a collective liability grouping comprised of employers with a similar industrial undertaking or injury experience. All employers with the same industry rate code have the same industry premium rate.
Conducting an Audit
Audit Results and Adjustments
Sections 20, 21, 127, 128, 132, 133
Sections 230(4)
(1) n/a; this is a new policy.
POL 12/2020 Employer Coverage and Registration
PRO 12/2019 Default in Assessment Payment – 2020
POL 01/2020 Classification Change
POL 07/2004 Assessable Labour Portion of Contracts
POL 24/2010 Assessable Earnings
POL 20/2013 Appeals – Employer Accounts
POL 01/2020 Classification Change
POL 21/2016 Transferring a Firm’s Experience
POL 05/2017 Privacy of Information
POL 09/2011 Failure to Register a Business
POL 26/2013 Fines and Penalties – General
POL 27/2016 Experience Rating – Programs and Services
POL 07/2001 Interest on Employer Account Refunds
ADM PRO 08/2014 Employer Accounts – Write-Offs (WCB Staff)