Legislation change for directors of corporations
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Employer’s Payroll Statement (EPS)
WCB legislation change effective Jan. 1, 2025 adjusts the way directors of corporations report worker wages
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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
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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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PRO 08/2021
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PRO 08/2021
Effective date: July 1, 2021
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PRO 16/2024
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PRO 16/2024
Effective date: October 1, 2024
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POL 07/2009
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POL 07/2009
Effective date: November 1, 2009
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POL 04/2011
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POL 04/2011
Effective date: April 1, 2011
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POL 01/2016
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POL 01/2016
Effective date: March 1, 2016
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PRO 02/2017
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PRO 02/2017
Effective date: December 20, 2016
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POL 02/2017
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POL 02/2017
Effective date: December 20, 2016
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PRO 04/2017
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PRO 04/2017
Effective date: October 1, 2017
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POL 04/2017
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POL 04/2017
Effective date: October 1, 2017
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PRO 02/2016
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PRO 02/2016
Effective date: April 1, 2016
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