Assessment Schedule for Contract Labour

Employers are required to submit payroll information to the WCB for the calculation of premiums. This would include the earnings of any subcontractors the WCB considers your workers.

To determine what portion of a contract represents “labour”, please use the Assessment Schedule for Contract Labour. The schedule estimates the percentage of labour in a contract based on the type of work performed and the extent of any materials provided. The following example shows how to use the assessment schedule:

A plumbing sub-contractor that is considered your worker by the WCB is awarded a contract to provide all tools and materials necessary to complete a project. His total contract value (net of GST) is $2,000. Using the assessment schedule, the labour cost of the contract is determined as follows:

Note: Where a contract reasonably identifies the labour cost of the contract price, the WCB and/or the employer may use these amounts, and not the assessment schedule. If an employer disagrees with a labour percentage used, the WCB will consider documentation provided from the subcontractor to support a different labour cost.