Document name
Assessable Labour Portion of Contracts
Document number
PRO 07/2004

Effective date: November 1, 2004

Application: Applies to all principals and subcontractors.

Policy subject: Employer payroll and premiums


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


Policy section content
Section detail
  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.


Policy section content
Section detail
  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.

Policy references

Policy reference content

Section heading

Legislative Authority

Section detail

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

The Workers’ Compensation General Regulations, 1985
Sections 4

Section heading

Document History

Section detail

(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.

Section heading


Call to action
Two people signing documents
Two people signing documents

Looking for the full policy manual?

Click here to download the WCB’s current Policy and Procedure Manual.

Call to action button
Download full manual