Document name

Assessable Labour Amount of Contracts

Document number

PRO 21/2025

POL 21/2025 provides guidelines for allocating the assessable labour amount of contracts when principals subcontract work.

1. A principal is required to report workers who have entered a contract for service with their business.
2. If the Workers' Compensation Board (WCB) receives the employer registration or Employer's Payroll Statement (EPS) with an attached contractor list, WCB staff will determine the contractor's account status.
3. When a contractor is not registered or not in good standing where a clearance was not obtained, the principal will be assessed a premium based on the labour amount or the labour type provided.
4. If the labour amount is not provided, the WCB will use a schedule of labour types and corresponding labour percentages to determine the labour amount of contracts (see Assessment Schedule for Contract Labour).
5. If an unregistered contractor is an independent worker, the principal's assessment will be limited to the maximum assessable wage rate for the labour amount.
6. If a contractor is injured while completing a contract, WCB staff will verify the labour amount or labour type for contractors who are not registered.