Provincial Workers Compensation Boards

Minimum premium is $200/calendar year

Annual report due last day of February.

If annual premium is > $1200 can request to pay monthly by pre-authorized debit.

Premiums are invoiced and due 30 days from invoice date.

If premiums are:

< $500 - 1 invoice/yr , $500-$1500 - 2 invoices/yr, $1500-$5000 - 4 invoices/yr, $5000 and more - 6 invoices/yr.

The number of invoices/yr vary in start up years depending on time of year the business submits their application.

The first billing date is approx. 4 days after company application is received by WCB.

Annual Return may be filed online at myWCB.

You are not required to complete an annual return if you did not employ workers during the year.

Pay annually if premiums < $1500 per year. Report payroll and pay premiums online at WorksafeBC online services

Annual report due on one of the following dates March 3, 5, 7, 9 or 11.

Pay quarterly if premiums> $1500 per year or under a mandatory classification

1st Quarter Jan-Mar - due April 20

2nd Quarter Apr-Jun - due July 20

3rd Quarter Jul-Sep - due October 20

4th Quarter Oct-Dec - due January 20

Annual report due last day of Feb for the previous calendar year

Minimum annual premium amount of $100

Pay annually or with flex-pay options (e.g. 4 or 10 payments/yr) for pre-authorized debit or credit. Report due last day of February

Submit Report at Online Payroll Reporting System

Submit payments at Online Premium Payment

February 28 Deadline for delivering completed Form 100 to WorkSafeNB. Employer Payroll Report - F100 can be submitted beginning in January.

(Payment option A - Annual) March 31 Deadline for paying total annual premium amount plus any carry-forward balances. If the date of the assessment notice plus 30 days is later, the latter date will take precedence.

(Payment option B - Semi-annual) 1st payment March 31 is the deadline for paying 100% of last year’s adjustments and carry forward balance plus 50% of the current year’s assessment, unless the date of the assessment notice plus 30 days is later. Then the latter date takes precedence.

(Payment option B - Semi-annual) 2nd payment August 31 is the deadline for paying the remaining 50% of total annual premium amount plus accumulated interest .

November 30 Deadline for reporting an increase in payroll estimates originally submitted for that year.

The MAAP Program allows employers to

use an online tool, accessible by user name and password on WorkSafeNB’s website (www.worksafenb.ca), to report actual monthly payroll amounts, and then automatically pay a monthly premium using a preauthorized electronic funds transfer. Annually assessed employers usually cannot switch mid-year.

Due 30 days from invoice date.

Payment frequency weekly, bi-weekly, semi-monthly or quarterly over nine months April - Dec with PAD or pre-authorized debit.

Annual employer statements due last day of February.

Submit statements through fastfile or a Connect account.

Assessment Payment Plan outlines the process used to submit payroll report and pay premiums. It is made possible through a partnership with the Canada Revenue Agency (CRA).

Remittances made through CRA

Monthly - due 15th of next month;

Quarterly - due 15th of month after the end of the quarter;

Twice a Month (Threshold 1) - due the 25th of same month and the 10th day of the next month;

Four times a month (Threshold 2) - due 3 business days after the 7th, 14th, 21st and end of the month;

Biweekly payroll (Threshold T2B) and

Semi-monthly payroll (Threshold T2S) - due 3 business days after reporting period in which you have a pay date;

Annual Subcontractor report due March 31

Annual employer's statement due last day of February.

Payments can be made with credit card at WSCC Connect, cheque, debit, cash or online banking.

Annual employer's statement due last day of February.

Payments can be made with credit card at WSCC Connect, cheque, debit, cash or online banking.

Most businesses in Ontario that employ workers must register with the WSIB within 10 days of hiring their first full or part-time worker.

If annual insurable earnings (IE) are:

- Less than $20,000 may pay annually,

due Apr 30

- $20,000-$299,000 may pay quarterly,

due Apr 30, July 31, Oct 31, & Jan 31

- $300,000 or more must pay monthly,

due the end of each following month.

Annual Reconciliation form due by March 31. See Guide.

Can pay through eStatement and ePayment (MC or Interac) at

WSIB eServices, Online Banking or Telephone.

File Premium Remittance through ePremium at WSIB eServices.

Payment due 30 days after date of statement or annually, semi-annually ( assessment of $1000 or more) or monthly (based on actual payroll with a calculation worksheet). Register, view account, file and pay at Online Services or also pay by online banking, cheque, cash, cc or debit.

Must renew your WCB registration by February 28 each year and report your actual payroll for the previous year and an estimated payroll for the current year.

Annual statement payment due 30 days from statement date.

Annual report due March 15.

For employers with 10 or more employees must file online at DAMES

Premiums due in two installments April 1 and September 1.

Employer's Payroll Statement (EPS) is due February 28.

Submit Employer's Payroll Statement at WCB Online Services or Fast File EPS.

Pay premiums via Online credit card payments, cheque, Online banking or telephone.