Failure to Register a Business
Effective date: September 1, 2011
Last updated: August 16, 2011
Application: All employers.
Policy subject: Employer coverage and registration
To establish guidelines when employers fail to register with the WCB as required.
- 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.”
- Employers in a mandatory Saskatchewan industry are required to register with the WCB within 30 calendar days of employing workers.
- Where an employer fails to register their business as required, the WCB will limit the employer’s liability to the premiums due for the current plus preceding three years that the business should have been registered.
- Where an employer intentionally avoided registration or where a work-related injury has occurred, the employer’s liability will not be limited to the current plus previous three years and will be as follows:
- The employer will be liable to pay the premiums due for all years they should have been registered.
- The employer file will be referred to Internal Audit who will determine if the employer has breached the Criminal Code.
- Where a work-related injury has occurred and registration was intentionally avoided, the employer file will be referred to the Board members to determine whether the employer should be held liable for the total cost of all injuries that occurred prior to registration.
- When registration is greater than 30 calendar days from the date of employing a worker, the employer will also be charged an additional 5% of the premium assessed for each year the WCB has determined the employer should have been registered. The penalty will not be less than $5, nor greater than $500 for each year of non-compliance.
- Where the employer does not provide the payroll information, WCB will estimate the employer’s assessable payroll to calculate the required premiums. The employer will be bound by that assessment until they provide the actual payroll information.
- Employers who have not registered as required are not eligible for the Experience Rating Program until the year following their registration. POL 27/2016, Experience Rating Program – Discounts or Surcharges, will apply.
Act Sec #
Act Sec #
3, 20, 122, 123, 124, 139, 148, 152, 153, 155, 158, 159, 170, 180; The Workers’ Compensation General Regulations 3, 4 and 5; The Workers’ Compensation Miscellaneous Regulations; The Limitations Act; The Criminal Code.
01 January 2014. References updated in accordance with The Workers’ Compensation Act, 2013
References updated 01 May 2015 in accordance with The Workers’ Compensation Miscellaneous Regulations
PRO 09/2011 Failure to Register a Business
POL 26/2013 Fines and Penalties – General
POL 11/2011 Employer Coverage and Registration
POL 07/2002 Coverage Within Saskatchewan – Out of Province Employers
POL 27/2016 Experience Rating Program – Discounts or Surcharges
POL 14/2014 Coverage - Directors
POL 03/2018 Employer Audits
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