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 13/2023
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PRO 13/2023
Effective date: November 1, 2023
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PRO 52/2017
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PRO 52/2017
Effective date: May 1, 2017
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PRO 02/2021
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PRO 02/2021
Effective date: March 1, 2021
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PRO 55/2011
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PRO 55/2011
Effective date: October 1, 2011
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PRO 10/2024
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PRO 10/2024
Effective date: September 1, 2024
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PRO 50/2016
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PRO 50/2016
Effective date: February 1, 2016
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PRO 61/2011
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PRO 61/2011
Effective date: November 1, 2011
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PRO 21/2024
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PRO 21/2024
Effective date: April 1, 2024
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PRO 06/2024
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PRO 06/2024
Effective date: January 1, 2024
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PRO 55/2010
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PRO 55/2010
Effective date: November 1, 2010
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