Assessable Labour Portion of Contracts
PRO 07/2004

Effective date: November 1, 2004

Application: Applies to all principals and subcontractors.

Policy subject: Employer payroll and premiums

Purpose:

To provide guidelines for determining and assessing the labour portion of contracts.

BACKGROUND

  1. The WCB has approved POL 07/2004 governing the process for allocating the assessable labour portion of contracts when principals subcontract work.
  2. The following procedure provides staff with specific guidance for determining and assessing the labour portion of contracts.

PROCEDURE

  1. On receipt of the statement of payroll, the Employer Service Representatives (ESR) will determine whether the contractor/subcontractor is registered with WCB and has the appropriate rate classification.
  2. If the ESR determines that the subcontractor does not have a WCB account and the principal has not indicated the actual labour amount of the contract, the ESR will assign a labour percentage based on the attached Assessment Schedule for Contract Labour.

Attachments

Calculating Premiums on the Labour Portion of Contracts

Assessment Schedule for Contract Labour

Policy references

Legislative Authority

The Workers’ Compensation Act, 2013
Sections 8, 122, 131

The Workers’ Compensation General Regulations, 1985
Sections 4
 

Document History

(1)    February 1, 2021. Updated to include attachment “Calculating Premiums on the Labour Portion of Contracts”.
(2)    January 1, 2014. Reference updated in accordance with The Workers’ Compensation Act, 2013 (Bill 58).
(3)    November 1, 2004. New policy and procedure came into force.
 

Complements

POL 07/2004 Assessable Labour Portion of Contracts
POL 14/2020 Contracts Involving Equipment
POL 12/2020 Employer Coverage and Registration
 

Two people signing documents
Two people signing documents

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