View and download a blank Annual Payroll Form

 

Account Name and Address

If you received a Payroll Reporting form from the WCB, this information has already been populated. Please review your address to ensure it is correct. If a change is required, cross out the incorrect information and clearly print the new information directly on your form. If you are using a blank form from the website, please fill in the Account Number, Account Name and Address.

 

2018 Actual Payroll

Provide your total assessable payroll for all your Manitoba-covered workers up to the 2018 maximum assessable level of $127,000 per worker. (Assessable payroll is your gross payroll but is capped annually at the maximum assessable earnings level so you are not charged a premium on the portion of a worker's earnings that exceed the maximum assessable earnings. If all your workers earned less than $127,000, your assessable payroll and your gross payroll will be the same amount.) Do not include the earnings of sole proprietors, partners or directors even if they have Personal Coverage. If you do not have any payroll to report, enter 0 (zero). If you are not employing workers and/or do not anticipate employing workers, you still need to provide the WCB with your payroll information no later than the last calendar day of February. Failure to do so can result in penalties. 

In general, if the earnings are taxable by Canada Revenue Agency, the earnings should be included in the amounts you report to the WCB. The following are common examples of earnings you are required to report: 

  • gross employment earnings reported on T-4 slips
  • commission earnings and bonuses
  • top up (maternity, sick leave)
  • vacation pay and paid sick leave
  • pay in lieu of notice
  • taxable vehicle, travel and per diem allowances
  • labour portion of contractor earnings as noted below
  • casual labour payments (even if paid in cash)
  • room and board (if not a set amount, use a reasonable reflection)

If you engage subcontractors or pay someone on a contract basis, even if they operate an independent business, the WCB may consider them to be your worker. If employers in construction, trucking, logging, janitorial, oil and gas wells, etc, use the services of subcontractors who are not registered with the WCB as employers or labour contractors, they and any workers they employ will be considered your workers. As their employer, you are required to include the earnings paid to these subcontractors in the payroll amounts you report. 

To determine if your subcontractors are currently registered, check the Online Clearance System. If you do not know if your contract workers were registered with the WCB when you hired them, contact us and we will check our records. 

When you are required to include the earnings of your contract workers in your payroll calculations, only use the labour portion of their contract. Our FAQ, Assessment Schedule for Contract Labour, identifies typical labour and material percentages for most industries. Once you've located the appropriate labour percentage, calculate the amount to include in your payroll calculations using the following example:

 

Contract Value

 

Labour Percentage

 

Labour Cost to include in payroll calculation

$2,000

   x   

0.50 (50%)

   =   

$1000

Note: If you disagree with a labour percentage used, we will consider documentation provided to you by the subcontractor if it supports a different labour cost. 

A worker is any person who enters into, or works under, a contract of service or apprenticeship, written or oral, expressed or implied. The following are examples of workers whose earnings must be reported to the WCB:

  • full-time, part-time, casual and some contract staff
  • office, administrative, management and sales staff
  • learners/apprentices (any worker undergoing training)
  • shareholders/executive officers who work for the business but who are not directors
  • The family members of business owner's, partner's or director's who are paid by the business
  • Manitoba residents working outside of Manitoba, whether inside or outside of Canada, for more than six months for whom you have requested coverage *
  • Any individual(s) who temporarily come to Manitoba to work in a compulsory industry, and meet the WCB's definition of worker
  • Farm workers (Note: do not include family members who work in, and are paid by, the farming business unless you have also taken out Optional Family Coverage.)

*NOTE: If any of your individual workers earn more than the maximum annual assessment in any one of the jurisdictions in which they work, you only need to report that individual's earnings up to the prorated maximum. In these circumstances, you should determine their gross earnings prorated for each jurisdiction, divide each amount by the total gross earnings and multiply it by the maximum earnings level in each jurisdiction where the worker's earnings exceeded the maximum assessible earnings of that jurisdiction. 

More than one industry classification code? - If you have more than one industry classification, you are required to report the actual payroll associated under each corresponding classification - this is referred to as Direct Payroll (meaning earnings of workers directly tied to each classification). In some cases, you may also need to prorate payroll that is shared between the classifications. This is referred to as Indirect Payroll and is generally for administrative staff providing services across each of the industries for which you are classified and rated.

Example: An employer operates a manufacturing facility and a separate wholesale business. Earnings of $600,000 are reported under "Manufacturing" and $250,000 are reported under "Wholesale, NEC." There is an additional $250,000 in payroll for the administrative staff who are involved in both the manufacturing and wholesale operations; to report the remaining $250,000 in payroll, follow these steps: 

Step 1: Calculate the percentage of Direct Payroll for each classification. 

Step 2: Multiply Indirect Payroll by the percentage of Direct Payroll for each classification.

Step 3: Add that portion of Indirect Payroll to the corresponding Direct Payroll. 

 

 

 

Percentage of Direct Payroll associated with Manufacturing operations:
$ 600,000 ÷ $ 850,000 = 71%

Manufacturing
$ 250,000 X 71% = $ 177,500

Earnings to be reported under Manufacturing:
$ 600,000 + $ 177,500 = $ 777,500

 

 

 

Percentage of Direct Payroll associated with Wholesale operations:
$ 250,000 ÷ $ 850,000 = 29%

Wholesale
$ 250,000 X 29% = $ 72,500

Earnings to be reported under Wholesale:
$ 250,000 + $ 72,500 = $ 322,500
Total of all payroll = $ 1,100,000

 

2019 Estimated Payroll

Provide an estimate of your expected total assessable payroll for all your Manitoba-covered workers up to the 2019 maximum assessable level of $127,000 per worker. (Assessable payroll is your gross payroll but is capped annually at the maximum assessable earnings level so you are not charged a premium on the portion of a worker's earnings that exceed the maximum assessable earnings. If you expect that all your workers will earn less than $127,000 in 2019, your assessable payroll and your gross payroll will be the same amount.) Do not include the earnings of sole proprietors, partners or directors even if they have Personal Coverage. If you do not anticipate having any payroll to report, enter 0 (zero). If you are not employing workers and/or do not anticipate employing workers, you still need to provide the WCB with your payroll information prior to the last calendar day of February. Failure to do so can result in penalties.

All the factors described under Actual Payroll should be considered when estimating this year's payroll figures.

Please note - you should periodically review the payroll estimate you provide here to determine if you need to notify the WCB of any change in the estimate. Our systems automatically compare the estimate you provide to the actual you report in the following year and if there is a difference of more than 25% up or down, you could be charged or credited interest on the difference between your estimated and actual payroll. You can update your payroll anytime throughout the year, and as many times as necessary. 

 

2018 Actual Number of Volunteers

If you do not engage volunteers in your business, you will not see this section on your form or in the online Payroll Reporting System because it does not apply to you. Organizations who use volunteers to provide services, and municipalities with volunteer firefighters and ambulance attendants, must report the number of volunteers used each year. Report the number of volunteers you engaged in 2017. You do not need to report earnings or honorariums for volunteers. Your assessment is calculated based on $25 per individual volunteer. If you had no volunteers in 2017, enter 0 (zero). Remember to include the actual number of hours worked for volunteers when you are calculating your total hours for all workers.

 

2019 Estimated Number of Volunteers

If you do not engage volunteers in your business, you will not see this section on your form or in the online Payroll Reporting System because it does not apply to you. Organizations who use volunteers to provide services, and municipalities with volunteer firefighters and ambulance attendants, must report the number of volunteers used each year. Report the number of volunteers you expect to engage in 2019. You do not need to report expected earnings or honorariums for volunteers. If you do not expect to have volunteers in 2019, enter 0 (zero).

 

2018 Gross Payroll

We require you to provide your gross payroll (a total of all your worker's individual earnings including the amounts above the maximum assessable earnings) for statistical purposes. Both gross payroll and assessable payroll refer to all your covered workers in Manitoba (and subcontractors if you are required to include their earnings in your payroll) and do not include the earnings of sole proprietors, partners or directors even if they have Personal Coverage. The amount that employers report as assessable payroll is subject to a cap or maximum assessable earnings level per worker and is the amount used in calculating your premium each year. You are not charged a premium on the portion of a worker's earnings that exceeds the maximum assessable earnings level. The amounts you report for your 2018 Actual Payroll and your 2018 Gross Payroll will be the same if all of your Manitoba workers earned less than $127,000 in 2018. If you do not have any payroll to report, please enter 0 (zero).

 

2018 Total Hours for All Workers

Hours worked is- a total of the hours all your workers worked last year. If you track insurable hours for Employment Insurance purposes on an individual basis, a total of all the individuals' hours would generally be acceptable for the WCB. This number is usually available through payroll service providers, payroll registers or payroll journals. If you do not have access to the total hours through one of these systems, you can calculate the hours using a Full Time Equivalent calculation (one full time equivalent position equals 2,000 hours). If you are COR™ Certified/SAFE Work Certified, it is mandatory to report total hours worked.

 

Account Closure

Complete this section only if you are no longer employing, or are not planning to employ workers this year. If your business is continuing to pay a family member of the business owner or director, you must maintain your WCB registration and continue to report those earnings. If you operate a seasonal business that will re-open this year, do not complete this section. Choose the option that best describes your situation and provide the requested information.

If you sold your business, provide us with the date of sale, the name, and the address of the purchaser. Be sure to include your actual payroll up to the date of sale in the 2018 Actual Payroll section. You must request and obtain a Disposition of Business Enterprise Certificate from the WCB. This certificate confirms your account with the WCB has been fully paid and all requirements have been met. Please ensure you include your business name and account number when requesting the certificate.

If you closed your business, enter the date of closure and your workers' actual payroll up to the date of closure in the 2018 Actual Payroll section.

If you stopped employing workers or subcontractors, provide the date you last employed and provide your actual payroll up to that date in the 2018 Payroll section. If you require Personal Coverage for yourself, and currently do not have Personal Coverage with the WCB, please contact us directly.

 

Contact Information

We require the contact information of the person to call if we have any questions about the payroll information submitted. If that person is not identified, you can add one other contact on your form or in the online Payroll Reporting System. If you wish to manage your account contacts, you can send us the details by email or phone us directly. 

Go to Reporting Payroll overview.