Legislation change for directors of corporations
2025 final premium rates now available
Read our information for workers brochure
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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Your Employer’s Payroll Statement (EPS) is due Feb. 28, 2025
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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.
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Documents Listing
Filling out downloadable forms using a web browser may produce text formatting issues. Should those issues occur, please download the form first and then open it using the free Adobe Acrobat Reader DC software.
2023 preliminary premium rate summary sheet
Type:
Fact sheets
Fact sheets
Last updated:
User:
Employers
Employers
View the list of 2023 industry classifications and the 2023 preliminary premium rates.
application/pdf — 511.75 KB
2023 premium rate summary sheet
Type:
Fact sheets
Fact sheets
Last updated:
User:
Employers
Employers
View the list of 2023 industry classifications and the 2023 premium rates.
application/pdf — 524.78 KB
2024 premium rate summary sheet
Type:
Fact sheets
Fact sheets
Last updated:
User:
Employers
Employers
View the list of 2024 industry classifications and the 2024 premium rates.
application/pdf — 106.61 KB
2015 industry premium rate summary sheet
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the list of final 2015 industry classifications and the 2015 preliminary premium rates.
application/pdf — 110.04 KB
2019 Industry Summary Statistics
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Publications
Publications
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Employers
Employers
Read the WCB’s 2019 premium rate information and injury data for the employer industry rate codes.
application/pdf — 2.1 MB
2020 Rate Classification of Industries
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Publications
Publications
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Employers
Employers
Learn about the rate classes and rate codes the WCB used to determine employer premiums for 2020.
application/pdf — 765.69 KB
2021 Industry Rate Sheet - Agriculture equipment
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for M91 - Agriculture equipment.
application/pdf — 849.67 KB
2021 Industry Rate Sheet - Automotive and implement sales services
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for C61 - Automotive and implement sales services.
application/pdf — 856.84 KB
2021 Industry Rate Sheet - Automotive service shops, towing
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for C62 - Automotive service shops, towing.
application/pdf — 847.54 KB
2021 Industry Rate Sheet - Caretaking, park authorities
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for S33 - Caretaking, park authorities.
application/pdf — 852.59 KB
2021 Industry Rate Sheet - Cities, towns, villages and rural municipalities
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for G31 - Cities, towns, villages and rural municipalities.
application/pdf — 865.62 KB
2021 Industry Rate Sheet - Co-operative associations
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Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for C41 - Co-operative associations.
application/pdf — 846.67 KB
2021 Industry Rate Sheet - Commercial air transportation
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for T61 - Commercial air transportation.
application/pdf — 848.16 KB
2021 Industry Rate Sheet - Commercial, industrial construction
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for B13 - Commercial, industrial construction.
application/pdf — 852.64 KB
2021 Industry Rate Sheet - Community and social services
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for S21 - Community and social services.
application/pdf — 844.15 KB
2021 Industry Rate Sheet - Construction trades
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for B11 - Construction trades.
application/pdf — 846.65 KB
2021 Industry Rate Sheet - Dairy products, soft drinks
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for M41 - Dairy products, soft drinks.
application/pdf — 851.32 KB
2021 Industry Rate Sheet - Drilling
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for D52 - Drilling.
application/pdf — 840.24 KB
2021 Industry Rate Sheet - Electrical systems
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for U31 - Electrical systems.
application/pdf — 844.98 KB
2021 Industry Rate Sheet - Elementary and secondary education
Type:
Publications
Publications
Last updated:
User:
Employers
Employers
View the 2021 premium rate for DG12 - Elementary and secondary education.
application/pdf — 853.22 KB