Employer Payroll Report 2024

The submission deadline is February 28, 2025.

Welcome to the online payroll reporting form.

Using targeted questions in an online form can significantly streamline your payroll reporting process. These questions are designed to gather specific information relevant to your business, resulting in a more concise and tailored form. However, if you opt to print the online form and complete it manually, you'll be presented with every question, making the form appear much longer than when completed digitally. This is because the printed version doesn't have the capability to adjust based on your responses like the online version does. Therefore, it's often more efficient to complete the form online to benefit from the targeted questioning and streamlined experience.


You will need the following information to complete this form:
    a) legal name of your business;
    b) your WSCB customer number;
    c) CRA business number if you have one;
    d) primary business activity and business description;
    e) details if the business was closed or sold;
    f) full names of directors and addresses of all directors of a corporation;
    g) actual total payroll for all workers (up to the yearly maximum per worker) for the previous year;
    h) a reasonable estimate of the current year’s total payroll (up to the yearly maximum per worker);
    i) information about contractors/subcontractors;
    j) copy of last year's EPR for reference (optional).

Please download our EPR guide to help complete the form.

Note: The online form does not support saving progress and must be completed in a single session. In order to share the form intermittently or share it with others before submitting it to us, please use the printable PDF version of this form which you can download through the provided link below.

Please complete this form using Chrome or Edge or Safari.  Other browsers may not be supported.

Download Printable Form
This information is being collected for the purposes of administering and enforcing the Workers’ Safety and Compensation Act and is collected under the authority of that Act and the Access to Information and Protection of Privacy Act. If you have any questions about the collection of this information, please contact the Privacy Officer at WSCB at the above listed address or at (867)667-5645 or 1-800-661-0443.
If you do not provide the board with the information requested by the last day of February, you may receive a late filing fee.
Please note that WSCB may verify or audit any of the information you have provided on this form.

Employer Information

If incorporated, use the legal name as listed on your 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.
This number can be found in the email we sent you to complete your annual report or on any of your invoices or statements. Example: 12345-54321
This is the nine digit number that the Canada Revenue Agency assigns to your business. If you do not know it, you can still submit this form at this time, however, we will be contacting you at a later date to obtain this information from you.
If your worksite location or Yukon business office address is different from the mailing address, for example if you use a post office box or your head office is outside Yukon, provide the worksite location or Yukon address for your business in Yukon.

Contact Information for Claims and WHS

Business Activities

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, do not count the owner, operator, or partners.
This is where you provide the main business activity carried out by your business (e.g. plumbing, electrical services, retail store, restaurant, professional offices, mining, construction, accountant).
The information you provide here is used to ensure your business is classified properly.

CHOICES Incentive Rebate Program

CHOICES is a voluntary employer incentive program that recognizes and rewards employers with rebates for workplace training investments made in workplace health and safety and/or return to work.
For more information please see Policy 7.1 CHOICES Incentive Program

2024 Actual Payroll

Assessable earnings are the portion of your workers’ gross earnings which you must report on and on which you pay assessment premiums. They are comprised of all payroll and payroll-related monies, up to an annual maximum limit (maximum annual earnings) for the year in question. That means an employer is assessed on the gross earnings of all individual workers, up to the annual maximum. The maximum annual earnings for the current and past years can be found on the WSCB website

Under the Act, the maximum annual earnings amount is set each year. In 2024, the maximum annual earnings amount was $102,017 per worker.

The following formula shows how to calculate total actual payroll for your business for the prior year:

Box A minus Box B plus Box C = Actual Gross Assessable Payroll for 2024

Box A - Box B + Box C
Box A Total actual gross worker earnings
Box B: Total excess earnings over $102,017 per worker. Please enter a negative number.
Box C: Total payments/earnings made to contractors you are covering/casual labour
Box D: Total Actual Payroll for 2024 (A-B+C=D)
Box A: Total actual gross worker earnings from T4 summary of remuneration paid and other employment earnings in Yukon for 2024

In Box A enter the total gross wages and salaries and other remuneration paid to your workers during the calendar year for work performed in the Yukon.

Include the following:

  • wages and salaries, commissions, tips, remuneration for overtime, bonuses, allowances, the cash equivalent of board and lodging, store certificates, directors fees, indemnities and allowances paid to members of the Legislative Assembly or elected officials of a municipality, as well as any substitute for money
  • if you are a corporation, include all employment earnings for directors (e.g. T4 and T4A earnings, directors fees)

Do not include:

  • NON-employment earnings (e.g. dividends, investment or rental income)
  • Earnings of proprietors and partners - these earnings are not assessable since coverage for proprietors and partners is not mandatory under the Workers' Safety and Compensation Act. Proprietors and partners may apply for Optional Coverage
  • NEW PROCESS: Payments made to contractors/subcontractors (listed on Contractor Report) except payments made to contractors you are covering/casual labour are reported in Box C below.
Box B: Total excess earnings over $102,017 per worker
In Box B enter the total excess earnings for all of your workers.

In 2024, the maximum annual earnings amount was $102,017 per worker. Any earnings of a worker that exceed this maximum is called “excess earnings”. If any of your workers’ earnings exceeded this maximum amount for work performed in Yukon, you must calculate the excess for each worker and enter the total excess for all workers in Box B. See the EPR guide for an example.

Formula: Excess earning in 2024 = Gross earnings of worker - $102,017

Box C: Contractors you are covering/casual labour

In Box C enter the total payments/earnings (subject to the maximum annual earnings per worker) made to unregistered proprietors and individuals/workers (contractors) you are covering while performing contracted casual or piecemeal work for you at your workplace in the Yukon. They typically perform a variety of services on a temporary or part time basis and are not provided T4’s from you for their work.

Example: A construction company hires an individual/unregistered proprietor to drywall and paint a newly built condominium and the work takes place over 2 months. The labour portion of the work costs $4,000. This amount should be included in Box C, it should not be included in Box A.

Ensure you also list these individuals/workers on the Contractor Report and indicate that you have included the payments/earnings in Box C.

Box D: Calculate the Total Actual Gross Assessable Payroll

Formula: Box A - Box B + Box C = Box D

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.

2025 Estimated Payroll

Please provide reasonable estimates for total assessable earnings for each worker and contractors you are covering/casual labour (including directors) for the entire calendar year.

The maximum assessable earning amount for 2025 is $104,975 per worker.

To estimate total payroll see instructions for Box A and Box C above for more information on what to include and what not to include in total payroll.

To calculate excess earnings see instructions for Box B above for more information.

2025 Estimated Payroll:
If you are not currently approved to use the Actual Reporting Method, you must provide your 2025 Estimated gross payroll. (This means you either pay your premium quarterly or in full)

Signature, Consent and Declaration

If you have amendments after completing the EPR form, please contact us directly.
If you are submitting a PDF form, please submit your completed form using the following link: wcb.yk.ca/filedrop