- In accordance with Section 3 of The Workers’ Compensation Act, 2013 (the “Act”), all employers and workers in Saskatchewan will be subject to the Act, except those engaged in the farming or ranching industry and those industries excluded by The Workers’ Compensation Miscellaneous Regulations.
- Under Regulation 4 of The Workers’ Compensation General Regulations, 1985 (the “General Regulations”), an employer in a mandatory industry is required to register with the Saskatchewan Workers' Compensation Board (WCB) within 30 calendar days of commencing or recommencing business. If registration is not received within 30 calendar days, the employer may be assessed an additional five per cent of the premium assessed. In accordance with General Regulation 5, this penalty will not be less than $5, nor greater than $500.
- Under section 124(1), WCB has authority to estimate the probable payroll and assess employers who fail to register as required.
- Under section 148(1) of the Act, where for any reason an employer who should be assessed is not assessed in any year, the employer shall be liable to pay the WCB the amount for which he/she should have been assessed.
- In accordance with Section 153(2) of the Act, in the event of a work-related injury, employers who fail to meet their reporting requirement shall be held liable for the total cost of the injury. Under Section 153(3), “if the board is satisfied that failure to make or transmit any payroll statement, return or other statement was not intentional and that the employer honestly desired to furnish an accurate statement, it may relieve the employer in whole or in part from liability”.
- Section 170 permits the WCB to issue an order for the payment of money owed under the Act and such order “may be filed with the local registrar of the Court of Queen’s Bench and, when filed, may be enforced as a judgment of that court.”