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.
View your payment statements online
Care providers can access their payment statements quickly and securely online. Sign up for a WCB online account to view and download your statements anytime, anywhere.
Register now and simplify your payment tracking today.
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.
Reporting to the WCB
Learn about reporting wages, contractors and payroll statement, as well as paying premiums, requesting letters of good standing or clearances and premium rates.
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Pay your premiums and report wages and contractors
Pay employer premiums
Learn what you’ll need to make a payment, what happens if payment is late and how to check your statement balance.
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Employer’s Payroll Statement (EPS)
Learn how to submit your Employer’s Payroll Statement (EPS), when the WCB must receive your payroll statement each year and who is required to complete an EPS each year.
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Reporting contractors
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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Learn more about reporting to the WCB
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