Assessment schedule for contract labourUnder The Workers Compensation Act, the Workers Compensation Board of Manitoba (WCB) has the responsibility to provide compensation coverage for most workers in Manitoba. This includes individuals who work on a contract basis in mandatory industries. For assessment purposes, the WCB calculates a contract worker’s earnings based on a labour percentage, which is the estimated labour portion of a contract. The WCB only charges employers premiums on that labour portion. If an employer disagrees with the labour percentage, the WCB will consider documentation from the principal or contractor to support a different labour cost. In some situations, the contractor does not provide materials or equipment when completing a contract job (for example, they do not have their own tools and/or vehicle necessary to do the job). In these circumstances, reporting 100% of the contract value as labour is appropriate. If the contractor uses their own vehicle and/or hand tools, you would generally report 85% of the contract as labour. However, if the contractor provides most of the materials or significant tools needed to complete the job, you should confirm the appropriate labour percentage identified in the following schedule.Policy 35.10.50, Status of Workers, Independent Contractors and Workers provides more background and information if required.Schedule of industriesMaterials supplied (if applicable)Labour portion of total contractAcoustic ceiling installation Major materials 40%Air testing and balancing 85%Blasting For roadworkFor other 25%85%Blinds installation Major materials 40%Bridge repairs 25%Brush clearing 85%Building movers 25%Cabinet installation Major materials, minor installationMajor materials, major installation 10%40%Carpentry, general (other than framing and finishing) Major materials 45%Carpet installation Major materials 25%Chain link fence installation Major materials 50%Chemical spraying 25%Concrete work Major materials 55%Countertops Supply and install granite, stoneSupply and install laminate 10%40%Courier operations 65%Demolition 25%Diamond drilling 25%Doors, window installation Major materials 40%Drapery installation Major materials 40%Drywall installation Major materials 40%Drywall taping Major materials 80%Dump truck operating 25%Dust control on roads (oiling) 25%Eavestroughing Major materials 45%Electrical installation Major materials 50%Elevator installation 25%Equipment operators – NEC 25%Excavation 25%Fascia, soffit installation Major materials Fiberglass repair – on site Finishing carpentry Fixtures installation Major materialsMinor installation10%40%Flooring – NEC Major materials 30%Foundations 50%Framing Major materials 45%Garbage removal 50%Gasoline tanks installation 25%General maintenance Major materials 85%Handi-transit owner-operators 50%Hardwood flooring installation Major materials 30%Hardwood floor finishing/refinishing Major materials 70%Heating and air conditioning Major materials 50%Home construction (entire house) Uses sub-contractorsMajor materials10%40%Inspection of buildings 85%Insulation Major materials 50%Janitorial service 85%Land clearing 25%Landscaping Major materials 50%Linoleum installation Major materials 40%Locksmithing Major materials 40%Logging Chain sawMajor materials85%25%Masonry Major materials 50%Mechanical repair Major materials 50%Mobile pressure wash (from truck) 50%Mobile welding 50%Nuisance grounds, management/supervision Light equipmentNo equipment25%85%Oil and gas wells Major materials 80%Ornamental iron/metal installation Major materials, minor installationMajor materials, major installation 10%40% Overhead door installation Major materials 40%Painting and decorating Major materials 80%Pest control (i.e. dog catcher) 85%Piling 25%Plastering Major materials 65%Plumbing Major materials 50%Power line construction 25%Railway construction 25%Refrigeration Major materials 50%Roadwork 25%Roofing Major materials 40%Sandblasting/pressure washing (non-mobile) 80%Security services With vehicleWithout vehicle 85%100%Security system installation (excludes vehicles) Major materials 50%Sewage/septic tank cleaning (mobile and/or video services) 50%Sewer and water construction 25%Sheet metal installation (commercial, exterior) Major materials 40%Ship building and repairs 75%Sliding installation Major materials 40%Sign installation Major materials 40%Snow removal 25%Soil testing (infield) Major materials 25%Sprinkler system installation Major materials 50%Structural steel 50%Stuccoing Major materials 65%Swimming pools installation 50%Tear-out and removal (i.e. gutting buildings) 75%Tile setting Major materials 35%Towing 50%Trenching, drainage 25%Trucking, intra-city 50%Trucking, long haul 25%Ventilation Major materials 50%Waterproofing basements Membrane applicationExcavation required 80%25%Water well drilling 25%Wharf construction 25%Window cleaning Major equipment (i.e. cherry picker) Minor equipment (i.e. scaffold, swing stage ladder) 25%85%Related links
