WCB legislation change effective Jan. 1, 2025 adjusts the way directors of corporations report worker wages

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.

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Your Employer’s Payroll Statement (EPS) is due Feb. 28, 2025

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.

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Document name

Reversing Decisions

Document number

PRO 23/2014

Effective date: January 1, 2015

Application: Claim and employer account decisions

Policy subject: Reconsiderations and appeals

Purpose:

To provide administrative guidelines for reversing decisions.

DEFINITION

Customer means an injured worker, surviving dependent spouse, or employer.

BACKGROUND

POL 23/2014, Reserving Decisions establishes the process for reversing decisions.

PROCEDURE

General

WCB staff will reverse decisions only after careful consideration.

Reviewing and Reversing Decisions

If Operations staff decide to reverse or significantly alter a decision, they must get approval from one of the following:
1. Team Leader.
2. Assistant Director of Operations, or
3. Executive Director of Operations.
If Employer Services staff decide to reverse or significantly alter a decision, they must get approval from one of the following:
1. Manager, or
2. Director of Employer Services.

Communicating Decisions

If the WCB reverses a decision, the WCB staff member that made the reversal will:
1. Discuss the reversal with the customer in person or by phone, and
2. Send a letter to the customer that outlines the reasoning for the reversal.

Appeals – Reversed Decisions

Customers can appeal reversed claim decisions. The following policies will apply:
1. POL 21/2013, Appeals – Claims.
2. POL 20/2013, Appeals – Employer Accounts
3. POL 22/2013, Board Appeal Tribunal.