Effective date: November 1, 2014
Application: Applies to all directors.
Policy subject: Employer coverage and registration
To establish guidelines for determining the coverage of directors.
Director, also referred to as an executive officer in The Workers’ Compensation Act, 2013 (the “Act”), means a person chosen to control or govern the affairs of a limited company or corporation and who is registered as a director of that corporation.
Carried on the Payroll means the employer is reporting employment income and taxable allowances or benefits on the Canada Revenue Agency T4, T4A or T5018 income tax slip.
The Workers’ Compensation Act, 2013
Sections 2(1)(ii), 32
The Workers’ Compensation General Regulations, 1985
Sections 12, 14
(1) February 1, 2021. T4A or T5018 added to carried on payroll definition in accordance POL 12/2020, Employer Coverage and Registration.
(2) January 1, 2015. New policy. For new accounts, effective November 1, 2014. For existing accounts, effective January 1, 2015.
POL 09/2011 Failure to Register a Business
POL 12/2020 Employer Coverage and Registration
POL 03/2014 Coverage – Personal
POL 13/2020 Independent Worker Coverage
POL 07/2002 Coverage Within Saskatchewan – Out of Province Employers
POL 08/2020 Maximum Assessable Wage Rate
POL 24/2010 Assessable Earnings
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