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.
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.
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.
The Workers’ Compensation Act, 2013
Sections 8, 122, 131
The Workers’ Compensation General Regulations, 1985
Sections 4
(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.
