Employer Payroll Report 2023

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Employer Payroll Report 2023

Employer Payroll Report 2023

The submission deadline is February 29, 2024.

Welcome to the new 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, their birth dates 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

Legal Name

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).

Trade Name

The trade name is the name most recognized by the public and customers.

Street Address (Mailing Address)

Apartment/Unit Number/P.O. Box

City

Province/Territory

Country

Postal Code

Customer Number

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

CRA Business Number

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.

Is the business incorporated? (Examples include: ABC Limited/Ltd., ABC Corporation/Corp., ABC Incorporated/Inc., ABC Professional Corporation, 12345 Holdings Inc.)

Yes No

Primary Phone

Secondary Phone

Email Address

Is your worksite location/Yukon business address the same as your mailing address?

Yes No

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

Should the board contact you at the mailing address concerning claims from your injured workers?

Yes No

Should the board contact you at the mailing address concerning Workplace Health and Safety (Occupational Health & Safety)?

Yes No

Business Activities

Number of workers

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.

What is your primary business activity?

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).

In the past year, have your business activities changed in a way that would alter the description of your operations?

Yes No

Describe your business activities including products developed, services provided and tools used.

The information you provide here is used to ensure your business is classified properly.

Have you closed your business in the Yukon or stopped operations in the Yukon?

Yes No

Has the business been sold?

Yes No

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

Is your business COR/SECOR or COR equivalency certified (Certificate of Recognition Safety Program)?

Yes No

2023 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 2023, the maximum annual earnings amount was $98,093 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 2023

Box A - Box B + Box C

Box A Total actual gross worker earnings

Box B: Total excess earnings over $98,093 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 2023 (A-B+C=D)

Box A: Total actual gross worker earnings from T4 summary of remuneration paid and other employment earnings in Yukon for 2023

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 $98,093 per worker

In Box B enter the total excess earnings for all of your workers.

In 2023, the maximum annual earnings amount was $98,093 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 2023 = Gross earnings of worker - $98,093

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.

In the past year, did you pay a person or business to perform work or services on a contract basis for you?

Yes No

Actual Reporting Method

Actual Reporting Method: If you are currently approved to use the Actual Reporting Method your Employer Payroll Report is complete. The Actual Payroll Method means that in the past year, you reported payroll each month and paid premiums to WSCB based on your actual monthly payroll.

Estimated Reporting Method: If you are not currently approved to use the Actual Reporting Method, you must provide your 2024 estimated gross payroll.

Are you currently approved to use the Actual Reporting Method? (In the past year, you reported payroll each month and paid premiums to WSCB based on your actual monthly payroll.)

Yes No

2024 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 2024 is $102,017 per worker for 2024.

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.

2024 Estimated Payroll:

If you are not currently approved to use the Actual Reporting Method, you must provide your 2024 Estimated gross payroll. (This means you either pay your premium quarterly or in full)

Signature, Consent and Declaration

Please read and review carefully

By my submission I certify and declare the following: I have the authority to execute this report on behalf of the business; and the facts set forth are true and correct to the best of my knowledge and belief. I fully understand the content, the requirements of the submission, and that WSCB will use and rely on this information in the management of our business account. I am aware that any person who knowingly provides false information or misleading information or omits to provide any relevant information to the board may be subject to administrative penalties or guilty of an offence under the WSCA. The information I reported will be used to determine my premium.

By checking this box, I confirm this is my digital signature.

Signature

Today's Date

My position is

My email is

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

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