Working Outside Manitoba but Within Canada

To report payroll for workers outside of Manitoba but within Canada, contact the WCB in the province or territory where they will be working to determine your responsibility. The Manitoba WCB has an agreement with other Canadian WCBs to avoid duplication of assessments.

Generally, if you are required to register and report payroll with the other jurisdiction(s) in Canada, you are only required to report the workers' payroll for work done in Manitoba. If you are not registered with the other jurisdiction(s) in Canada, you are required to report all your workers' payroll to the Manitoba WCB.

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 assessable earnings of that jurisdiction.

 

Working Outside of Canada

If you employ Manitoba residents who work outside of Canada, you must report their payroll to the Manitoba WCB even if you are required to report to a non-Canadian jurisdiction. There are no reciprocal agreements with non-Canadian jurisdictions to prevent duplication of assessments.

 

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