Legislation change for directors of corporations
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 09/2021
Document number
PRO 09/2021
Effective date: September 1, 2021
Application:
Policy subject:
Document number
POL 09/2021
Document number
POL 09/2021
Effective date: September 1, 2021
Application:
Policy subject:
Document number
POL 03/2019
Document number
POL 03/2019
Effective date: March 1, 2019
Application:
Policy subject:
Document number
POL 07/2011
Document number
POL 07/2011
Effective date: January 1, 2012
Application:
Policy subject:
Document number
POL 25/2024
Document number
POL 25/2024
Effective date: January 1, 2025
Application:
Policy subject:
Document number
POL 07/2001
Document number
POL 07/2001
Effective date: October 1, 2001
Application:
Policy subject:
Document number
POL 03/2018
Document number
POL 03/2018
Effective date: December 1, 2018
Application:
Policy subject:
Document number
PRO 31/2024
Document number
PRO 31/2024
Effective date: January 1, 2025
Application:
Policy subject:
Document number
PRO 22/2014
Document number
PRO 22/2014
Effective date: January 1, 2015
Application:
Policy subject:
Document number
POL 22/2014
Document number
POL 22/2014
Effective date: January 1, 2015
Application:
Policy subject: