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 20/2024
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PRO 20/2024
Effective date: November 1, 2024
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POL 04/2023
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POL 04/2023
Effective date: June 1, 2023
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PRO 04/2012
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PRO 04/2012
Effective date: February 1, 2012
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PRO 15/2008
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PRO 15/2008
Effective date: December 1, 2008
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POL 15/2008
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POL 15/2008
Effective date: December 1, 2008
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PRO 11/2019
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PRO 11/2019
Effective date: January 1, 2020
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POL 11/2019
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POL 11/2019
Effective date: January 1, 2020
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PRO 06/2019
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PRO 06/2019
Effective date: October 1, 2019
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POL 06/2019
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POL 06/2019
Effective date: October 1, 2019
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PRO 05/2023
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PRO 05/2023
Effective date: September 1, 2023
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