Bus Lines, Depots in Manitoba is an important industry in Manitoba. Because employment in the bus line industry can on occasion be contract based, the workers compensation requirements of this industry can sometimes be confusing.
How are Bus Lines, Depot companies classified?
All Bus Lines, Depot firms in Manitoba will generally be classified under 50315, "Bus Lines, Depot". Bus Lines, Depot would include, but are not limited to, activities such as dispatching services, ticket agents, company bus drivers, administrative support staff and any staff required to operate a depot. Also included would be any businesses supplying labour exclusively to the Bus Lines, Depot Industry, such as those performing maintenance duties, repairs and mechanical work of buses, cleaning services, etc.
If a Bus Line, Depot business is operating solely within Manitoba, they are classified within 50315, "Bus Lines, Depot". If a Bus Line, Depot provides services within and outside of Manitoba, they will also be classified within 50315, "Bus Lines, Depot" but they also have the option to participate in the Alternative Assessment Procedure (AAP).
The AAP reduces the administrative burden on Bus Lines, Depot companies with respect to reporting payroll in each jurisdiction within which they travel. Companies reporting payroll through the AAP, report payroll and pay their premiums to the province(s) where their workers live.
If you have an interprovincial Bus Lines, Depot company participating in the AAP and do not have Manitoba-resident workers and no business location within Manitoba, you do not have to contact the Manitoba WCB - once you register for this procedure with the compensation board of your home province, they will contact us to let us know you are participating in the AAP. Once we are informed, we will set up a file on your behalf. The file exists for the purpose of obtaining clearance status if someone is determining whether you can work in Manitoba.
In order to be classified to participate in the AAP, firms must complete an application in the province or territory where their workers live. If you have workers who live in Manitoba and would like more information about the AAP or an application form to participate, please click here.
Who is a worker within the BUS LINES, DEPOT industry?
Generally speaking, whether your business is operating in inter or intra city/provincial, all your employees, including all drivers, are considered your workers.
What payroll needs to be reported in the BUS LINES, DEPOT industry?
All workers payroll (up to the current maximum assessable earnings level) must be reported to the WCB. Payroll earned by workers traveling out of country should be reported to the province where the driver lives. As such, if your Bus Line operates in the United States and Mexico, payroll generated there by Manitoba residents must be reported to the Manitoba WCB. (Coverage is extended to Manitoba residents injured while working in the U.S. and Mexico.)
If your operations require you to operate your bus line in other provinces, contact the WCBs of those provinces to determine your responsibility under their workers' compensation legislation. Payroll of Manitoba residents operating in jurisdictions which do not require you to register with their compensation system must be reported to the Manitoba WCB.
Bus Lines Operating in more than one province:
Bus Lines operating within and outside of Manitoba (NOT participating in AAP)
If your bus line operates outside of Manitoba, you have to report the earnings of your workers who travel outside Manitoba based on the kilometers driven in Manitoba. If you do not participate in the AAP, you need to calculate and report the earnings for all your employees for each jurisdiction they travel in.
Step 1 Determine Percentage of time working in Manitoba:
- To calculate the percentage of kilometers driven in Manitoba, divide the Manitoba kilometers by the total kilometers driven.
- You also need to include all kilometers driven outside of Canada and include this total in your Manitoba kilometers
Step 2: Calculate Manitoba Gross Payroll
- Multiply the Manitoba kilometers percentage (from step 1 above) by total earnings.
- 350,000 (Manitoba KMS) divided by 2,399,000 (Total KMS) =14.6% Manitoba Percentage
- 14.6% (Manitoba %) X $850,000 (total earnings) = $124,100 Manitoba Gross Earnings.
Bus Lines operating within and outside of Manitoba (participating in AAP):
Example: Total earnings of Manitoba resident employees = $850,000 One employee made $125,000 which is $4,000 over the maximum assessable of $121,000. The firm should report Manitoba workers earnings of $846,000.