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Reporting contractors
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Learn the WCB’s definitions of workers and contractors of your business, when to report someone you’re paying who is not on your payroll to the WCB and how to report contractors to the WCB.
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Are you paying someone who is not on your payroll?
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Did you know that you are required to report any person or business that you hire to perform work or services in Saskatchewan to the WCB on your annual Employer's Payroll Statement (EPS)? The WCB defines these individuals and businesses as workers and contractors of your business.
All hired contractors, whether registered with the WCB or not, must be reported. If the contractor is registered and in good standing, they will be removed from your WCB assessment. Contractors are present in all industries. A contract does not have to be a formal written agreement. It may include a verbal agreement to provide labour or services for an agreed upon amount. An invoice is considered to be a contract.
Examples of contractors:
Restaurants: Individuals or businesses that clean the range hood, dishwasher, refrigeration systems, install/maintain/repair the fire suppression system or perform any other repairs or maintenance of the equipment, building or property.
Offices: Individuals or businesses that provide garbage or recyclable removal services, lawn maintenance or snow removal services, plumbing or electrical services, cleaning/janitorial, or any other repair or maintenance to the equipment, building or property.
Health-care providers or clinics: Therapists and other health-care professionals, lawn maintenance or snow removal services, plumbers, electricians, cleaners/janitors, etc.
Exceptions:
Supply only contracts – If a contractor only supplies materials, this is considered a supply only contract. These amounts should not be reported.
Example: Windows are delivered as part of a purchase, but no installation is done by the supplier.
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Prepare your contractor list in advance of filing your EPS
The WCB has a contractor spreadsheet template available for employers who hire contractors. You can use this template to prepare your contractor list in advance of the EPS season. You can start working on this at any time during the year.
Starting in January of each year, you can upload the contractor spreadsheet with your EPS submission through your WCB online account.
EPS’ are used to report your business’s actual wages for the previous year and to provide an estimate for the upcoming year, so that the WCB can assess your premiums for work injury coverage. The EPS must be received in our office by Feb. 28 of each year.
Did you know you need to request clearances from the WCB during the year as you are making payment to contractors? If you have requested all your clearances, you will not have to enter any contractors on your EPS. If you haven’t requested all your clearances, you need to enter all contractors you hired in the previous year.
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Once you have completed the template and the EPS reporting period opens in January, you can upload your contractor list to the WCB.
How to upload contractor information to the WCB
Section steps
Step 1
Log in to your WCB online account to submit your EPS. EPS' are your annual report to the WCB and must be received in the WCB office by Feb. 28.
Don’t have an account? Create one today!
Step 2
Click on “Employer’s Payroll Statement” and fill in the required information about your business, workers and coverage. These steps are the same as previous years.
Step 3
When you get to the fourth tab, “Contracted services,” click on the “Import” link on the top right-hand corner to add your Excel file.
Step 4
Select the document and click “Open.”
Step 5
When the import is finished, you can review your list of imported contractors.
Step 6
If everything is correct, click “Next” to continue reviewing your EPS and submit. If you aren’t ready to submit, click on “Save and Finish Later” to submit at a later date.
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Although the WCB encourages you to use the WCB’s contractor reporting template to list all contractors you hire, you can also report your contractors by requesting a clearance or manually listing them on your EPS.
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Common reporting errors for employers
During the course of an audit, a Saskatchewan WCB auditor may discover errors in an employer’s reporting of the firm’s business activities and assessable earnings.
Frequently asked questions on hiring and reporting contractors
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A: A contractor is a person or business hired under contract by another person or business to perform work or services. A contractor is also referred to as a subcontractor.
A: A principal is a person or business who hires a contractor to perform work or services.
A: Yes. All workers, including contractors, must be reported to the WCB.
A: Request a clearance. Learn how to request a clearance for contract workers.
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On your annual Employer Payroll Statement (EPS). All contractors hired in the prior year, where a clearance letter was not obtained, must be entered in Section 4 of your EPS.
A: A contractor is considered your worker when, at the time the work was performed, the individual did not have an active WCB account and was hired and paid to provide a service within a Saskatchewan WCB mandatory industry.
A: You may request a letter of good standing prior to hiring a contractor. When the work is complete, you must request a clearance prior to paying the contractor. In both cases, there will be a “deemed” status if the person or business is your worker. Premiums due will be based on the labour portion of the contract.
A: Letters of good standing or clearances can been requested from the WCB’s employer services department, by phone or email. You may also request them through your WCB online account.
A: A clearance letter is a legal document that gives you, the employer, permission to pay a contractor for completed work. A clearance protects you from having to pay any overdue premiums the contractor owes to the WCB. Learn more.
A: A letter of good standing is requested before a contract begins. It tells you if a contractor has a WCB account and if their status with the WCB is in good standing. It is only valid for the day it was requested. A clearance is requested prior to payment.
A: The contractor may be eligible for their own WCB account when they can prove that they work for multiple customers. This coverage is called optional personal coverage.
A: You do not have to report contractors who are excluded under The Workers’ Compensation Miscellaneous Regulations or under section 3 of the The Workers’ Compensation Act, 2013 (the Act).
For more information, contact employer services:
Phone: 306.787.4370
Toll free: 1.800.667.7590
Email: employerservices@wcbsask.com
A: If the labour portion of the contract is unknown, the WCB will use its policy, Assessable Labour Portion of Contracts (POL 07/2004), to calculate the labour portion. To ensure an accurate assessment, please let the WCB know if the contractor used their own tools, equipment and/or materials, and provide a detailed description of the work. Learn more about reporting maximum assessable earnings.
A: Maximum assessable earnings is the maximum assessable wage rate per worker allowed by the WCB each year. You must only report the total gross earnings per person up to the maximum for each year. Please see our maximum assessable earnings page for further information.
A: In most cases, you cannot deduct WCB premiums from your contractor. Section 164 of The Workers’ Compensation Act, 2013 states that you cannot deduct to offset against WCB premiums. However, an employer is allowed to deduct WCB premiums if the contractor provides heavy equipment, such as a bulldozer, as part of the contract, as per Section 8 of the Act and POL 02/2011 Coverage – Contracts Involving Equipment.
A: Out-of-province employers who are awarded a contract for work in a mandatory Saskatchewan industry may be subject to The Workers’ Compensation Act, 2013.
You are required to register with the Saskatchewan Workers’ Compensation Board if you:
- Have established a place of business in Saskatchewan, or
- Employ Saskatchewan-resident workers.
Even where neither of these conditions apply, you will still be required to register if your workers come into the province:
- Three or more times per year, or
- Five or more consecutive days per year.
Out-of-province contractors must be reported to the WCB and will be deemed as your employee if they do not have an active WCB account that is in good standing.
Learn more about coverage for out-of-province employers operating in Saskatchewan.
For more information, please see our brochure, Coverage for Out-of-Province Employers Operating in Saskatchewan.
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Useful links – Employer coverage for contract workers
POL 22/2014 Employer Accounts – Clearances and Letters of Good Standing
POL 02/2011 Coverage – Contracts Involving Equipment
POL 07/2020 Maximum Assessable Wage Rate – 2021
POL 07/2002 Coverage within Saskatchewan – Out-of-Province Employers
POL 07/2004 Assessable Labour Portion of Contracts
POL 09/2011 Failure to Register a Business
POL 07/2011 Minimum Annual Assessment
POL 08/1999 Coverage – Out-of-Province/Country
POL 15/2000 Coverage – Independent Worker
POL 24/2010 Assessable Earnings
The Workers’ Compensation Act, 2013
Act Sec. 2(1)(l), 2(1)(ii), 3, 4, 5, 8, 20, 32(1), 37, 43, 116, 119, 121, 122, 123, 124, 131, 132, 134, 137, 139, 148, 152, 153, 158(1), 158(2), 164; The Workers’ Compensation General Regulations 3, 4, 5, 8, 12 and 14(1);
Contact
For specific inquiries
If you are:
- ready to register your business
- requesting a clearance or a letter of good standing
- revising or updating your payroll
- discussing your statement of account and/or making a payment
Employer services department
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For general inquiries, contact us.
Employer Resource Centre