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This information is being collected for the purpose of administering and enforcing the Workers’ Safety and Compensation Act in compliance with the Access to Information and Protection of Privacy Act. If you have any questions about the collection of this information, please contact the board’s Privacy Officer at 401 Strickland St., Whitehorse, YT, Y1A 5N8 or call 867-667-5642 or 1-800-661-0443.
If you do not provide the board with the information requested by the last day of February 2024, you may receive a late filing fee.

Employer Information

If incorporated, the legal name should be as listed on Articles of Incorporation. If not incorporated, the legal name should be the name of the owner(s).
The trade name is the name most recognized by the public and customers.
12345-12345 (5 digits all numbers - 5 digits all numbers). This number can be found in the email we sent you to complete your annual payroll report or on any of your invoices or statements.
This is the nine digit number that the Canada Revenue Agency assigns to your business.
Corporation, Professional corporation or Limited partnership. For example: ABC Limited/Ltd., ABC Corporation/ ABC Incorporated/Inc., 12345 Holdings Inc.

Mailing address

Business Activities

Please indicate the total number of people who worked for your business last year, on average throughout the year. This includes managers, supervisors, senior workers, both bargaining and non-bargaining employees, casual and contract workers, directors and active shareholders. Count both full-time and part-time workers. If your business is not incorporated, don't include the owner, operator, or partners in this count.
Please describe the nature of your business and primary business activity. What types of products, goods or services does your business provide? What type of tools are used?

CHOICES Incentive Rebate Program

CHOICES is a voluntary employer incentive program that recognizes and rewards Yukon employers with rebates for workplace training investments made in workplace health and safety and/or return to work. Proprietors with optional coverage (and who have no workers) are not eligible for CHOICES. This is due to the voluntary nature of optional coverage that can be cancelled at any time.

For more information please see Policy 7.1 CHOICES Incentive Program

Contractors/subcontractors

You are required to report any person or business that you hire or contract with to perform work or services for you in the Yukon, on the contractor report, whether they are registered with the WSCB or not.
Contractors/subcontractors are individuals or companies who perform work for your company. A contract does not have to be a formal written agreement. It may include a verbal agreement to provide labour or services for an agreed upon amount. An invoice is considered to be a contract.
NEW PROCESS: Do not include these amounts in the calculations for Total Actual Payroll (line A) for the prior year or Estimated Gross Payroll for the current year. WSCB will review the Contractor Report and contact you for more information and/or make adjustments as necessary.
In completing your Contractor Report: • do not include contracts for “goods” only – (supply only contracts) (Example: Doors are delivered as part of a purchase, but no installation is done by the supplier); • include contractors/subcontractors with whom you had labour contracts with; • only include contracts for work performed in the jurisdiction of Yukon; • do not include contracts relating to leases or rentals of premises or equipment. For more information about your duty to report contracted work see EPR Guide at website.
A clearance letter—also referred to as a “letter of good standing” or a “compliance letter”—is proof that a company or individual currently has an account in good standing with us.

Employers can withhold funds from contractors or subcontractors until they receive confirmation they have paid their workers’ compensation assessments. The clearance letter provides that confirmation and authorizes the release of final payment.

You should request one for any contractor or subcontractor you're thinking of hiring and before making payments to your contractors/subcontractors. Otherwise, you might be responsible for the cost of covering them while they work for you.

2023 Actual Payroll

Payroll means the total amount of all wages and salaries that an employer paid to its workers during a calendar year. This includes: commissions, tips, remuneration for overtime, piecework, contract work, bonuses, allowances, the cash equivalent of board and lodging, store certificates, director fees, indemnities and allowances for members of the Legislative Assembly or elected officials of a municipality, as well as any substitute for money.

Assessable earnings are the portion of your workers’ gross earnings which you must report on and on which you pay assessment premiums. Assessable earnings, generally speaking, are comprised of all payroll and payroll-related monies, up to an annual maximum limit, for the year in question.

To determine the total gross earnings for workers

Do not include:
  • non-employment earnings (such as dividend income, investment income or rental income);
  • earnings of proprietors and partners (see EPR Guide for more information);
  • NEW payments made to contractors/subcontractors- (amounts reported in the Contractor Report, see EPR Guide for more information);
  • multi-jurisdictional earnings of workers (earnings of your workers earned in other provinces/territories/jurisdictions, see multi-jurisdictional website page for more information).

*Do not use commas or a decimal when entering amounts. Round up or down to the nearest dollar value. For example $139,457.86 should be entered as 139458

A. Total actual gross worker earnings from T4 summary of remuneration paid and other employment earnings in Yukon for 2023
B. Total excess earnings over $98093 per worker included in line A

Under the Act, the maximum annual earnings amount is set each year. This is the maximum amount that an employer is required to pay assessment premiums on for each worker. The maximum amount per person changes from year to year. Any earnings of a worker that exceeds the maximum is called: “excess earnings”.

In 2023, the maximum assessable earnings amount was $98,093 per worker. If any of your workers’ earnings exceeded this maximum amount for work performed in the Yukon, you must calculate the excess for each worker and enter the total excess amount for all workers as a deduction on this line.

Excess earnings = gross earnings for each worker minus the maximum assessable earnings amount $98,093

Please see the EPR Guide for more information on calculating this deduction.

Enter and subtract your businesses total excess earnings on this line.

Make sure to use "-" to ensure the amount is deducted from Line A.

If no excess earnings enter 0.

Do not use commas or a decimal when entering amounts. Round up or down to the nearest dollar value.
C. Casual labour (earnings not included in Line A)

Casual labour is when an employer hires an individual to perform a variety of services, usually on a temporary or part time basis. Often these individuals are hired for an hour, a day or a week and are not provided T4’s for their work.

These earnings should not be included above on line A. Do not use commas or a decimal. Round up or down to the nearest dollar value.

Signature, consent and declaration