Legislation change for directors of corporations
Read our information for workers brochure
2025 final premium rates now available
Read our information for workers brochure
Employer’s Payroll Statement (EPS)
WCB legislation change effective Jan. 1, 2025 adjusts the way directors of corporations report worker wages
Alert message
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.
Close X
Your Employer’s Payroll Statement (EPS) is due Feb. 28, 2025
Alert message
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.
Close X
Document number
PRO 03/2022
Document number
PRO 03/2022
Effective date: May 1, 2022
Application:
Policy subject:
Document number
POL 03/2022
Document number
POL 03/2022
Effective date: May 1, 2022
Application:
Policy subject:
Document number
PRO 07/2007
Document number
PRO 07/2007
Effective date: June 1, 2007
Application:
Policy subject:
Document number
POL 07/2007
Document number
POL 07/2007
Effective date: June 1, 2007
Application:
Policy subject:
Document number
PRO 03/2016
Document number
PRO 03/2016
Effective date: June 1, 2016
Application:
Policy subject:
Document number
POL 03/2016
Document number
POL 03/2016
Effective date: June 1, 2016
Application:
Policy subject:
Document number
POL 26/1990
Document number
POL 26/1990
Effective date: August 15, 1990
Application:
Policy subject:
Document number
PRO 17/2016
Document number
PRO 17/2016
Effective date: November 1, 2016
Application:
Policy subject:
Document number
POL 17/2016
Document number
POL 17/2016
Effective date: November 1, 2016
Application:
Policy subject:
Document number
PRO 22/2016
Document number
PRO 22/2016
Effective date: December 1, 2016
Application:
Policy subject: