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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Document number
PRO 13/2021
Document number
PRO 13/2021
Effective date: January 1, 2022
Application:
Policy subject:
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POL 13/2021
Document number
POL 13/2021
Effective date: January 1, 2022
Application:
Policy subject:
Document number
PRO 01/2018
Document number
PRO 01/2018
Effective date: January 1, 2019
Application:
Policy subject:
Document number
POL 01/2018
Document number
POL 01/2018
Effective date: January 1, 2019
Application:
Policy subject: