Reporting payroll

Reporting your payroll to the WCB is important because that number is used to calculate your WCB premium. You must report before the last day in February. The required payroll information includes your businesses actual payroll for the previous calendar year and an estimate for the current year.

Online reporting

Employers report their payroll using the WCB’s Online Payroll Reporting System.

If you are experiencing difficulties reporting your payroll online, please contact our Assessment Services Department.

FlexPay

FlexPay is an enhanced payroll reporting and payment system for all customers. Learn more about FlexPay here.

Information needed to report your payroll

Before you begin submitting your payroll, you should have the following information available:

• six-digit Access Code for online payroll reporting (this code can be found on the Annual Payroll Reporting letter mailed to you in January)
• your WCB account number 
• the past year’s T4 (box 14)/T4A summaries 
• records of amounts paid for regular, contract or casual labour in the past year 
• any other records you need to check your current year’s payroll 
• the 2025 estimated payroll should be based on the new maximum assessable earnings cap of $160,510 per worker 
• information about a sale if you have sold your business
• date you last employed workers if you have sold or closed your business

Assessable payroll

Assessable payroll is the payroll amount that you are required to report to WCB, it may be different than your gross payroll. Assessable payroll includes the earnings of anyone who enters into a contract of service or apprenticeship with you (i.e., works for you); however, you do not need to include what you paid to contractors for materials/use of equipment.

Start with box 14 T4 earnings, add casual labour and contractor earnings (labour portion only), and then deduct earnings above the maximum assessable earnings for individuals, and the earnings of directors of corporations, sole proprietors, and partners in a partnership. 

Learn more by downloading our Assessable Payroll Fact Sheet.

Reporting payroll for contractors 

Before hiring contract workers, you should use the Clearance system to see if they are registered with the WCB and are in good standing. If they are not in the Clearance system or are not in good standing, please contact Assessment Services so we can decide if they will be considered as your worker(s).

The WCB only charges you premiums based on the labour portion of the contract. If contractors are deemed your workers, you need to calculate and report the labour portion of their contract payments as worker’s payroll.

The Assessment Schedule for Contract Labour gives standard labour percentages based on the type of work. This can be applied to establish the amount of labour in contracts where the price includes materials and/or equipment.

Reporting payroll for personal coverage

You are not required to report your payroll as a condition of personal coverage.

The information you need to manage your Personal Coverage account will be sent to you in December followed by an account statement in January. If your account is paid up to date, your coverage will renew January 1 at the same level.

The importance of reporting payroll

As part of your employer responsibilities, you need to give correct payroll information to the WCB as outlined in The Workers Compensation Act (the Act). Reporting payroll by the end of February every year is important as it helps the WCB accurately calculate your premium and you can avoid late-reporting penalties.

Reporting hours worked is also important because:

• Reporting total hours gives the WCB information about injury rates in our province. This helps target areas for improvement in injury prevention.
• Reporting hours is also one of the eligibility requirements needed to qualify for the Prevention Rebate Program if your business is safety certified.