If you have an active WCB claim, the WCB needs to gather wage information for your injured worker in order to provide earnings loss benefits. The WCB uses a worker’s wage base to calculate all earnings loss payments.
When the WCB requests wage information from you, it is important for you to include all T4 assessable earnings.
You need to report all assessable earnings to the WCB if:
Assessable earnings are gross earnings before income tax, employment insurance, pension and other deductions. Box 14 of a worker’s T4 slip usually captures the correct assessable amounts.
Assessable earnings include, but are not limited to:
The WCB's policy Assessable Earnings (POL 24/2010) provides more information on what amounts are considered assessable and which are not.
If any type of assessable earnings is reported on a T4, it should also be reported to the WCB.
If you are unsure what assessable earnings to report, please contact the WCB for advice.
If you are:
Employer services department
Print or share this page with others