Reporting your payroll to the WCB is important because that number is used to calculate your WCB premium. You must report your estimated payroll for each year by February 28 (February 29 in a leap year).
How Do I Report Payroll?
Employers are required to complete their annual payroll reporting online.
Online Payroll Reporting is a fast and reliable way to report your payroll information to the WCB. You will receive a one-time use access code in the mail in January to gain access to Online Payroll Reporting.
If you have difficulty reporting your payroll online, please contact the Assessment Services Department.
Within Winnipeg: 204-954-4505
Toll free: 1-855-954-4321 ext. 4505
If you are unsure how to complete the form, please review our interactive Annual Payroll Form for more information.
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
- WCB account number
- the past year’s T4/T4A summaries (box 14)
- 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
- hours worked
- 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 refers to the earnings of workers, casual labour and contractors who are deemed your workers. They should be included in the payroll amount you report to the WBC.
For the amount employers report per worker, there is a maximum assessable earning level. Your premium is based on earnings up to the maximum.
Learn more by downloading our Assessable Payroll Fact Sheet.
Assessable earnings include:
- any workers’ earnings that are taxed by the CRA
- casual labour earnings
- earnings of contractors and sub-contractors who are deemed your workers
- family members earnings that are recorded in business records but not reported to the CRA
Box 19 on your workers’ T4 forms shows the assessable payroll for each worker. If you are a business owner, your earnings are not included in your business’s assessable payroll.
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.
No. For Personal Coverage, you choose what level of coverage you want and your premium is based on that amount. It is a good idea to review your level of Personal Coverage each year and decide if you want to make any changes.
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.
Learn more about Personal Coverage.
As part of your employer responsibilities, you need to give correct payroll information to the WCB as outlined in The Workers Compensation 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 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.