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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POL 21/2016
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POL 21/2016
Effective date: December 1, 2016
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POL 06/2020
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POL 06/2020
Effective date: January 1, 2021
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POL 13/2017
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POL 13/2017
Effective date: January 1, 2018
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POL 32/2024
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POL 32/2024
Effective date: January 1, 2025
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POL 27/2016
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POL 27/2016
Effective date: October 1, 2022
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POL 14/2011
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POL 14/2011
Effective date: January 1, 2012
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POL 01/2020
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POL 01/2020
Effective date: February 1, 2020
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