Workers Compensation Boards by Province
| Province | Board | Website |
|---|---|---|
| Ontario | WSIB | wsib.ca |
| Quebec | CNESST | cnesst.gouv.qc.ca |
| BC | WorkSafeBC | worksafebc.com |
| Alberta | WCB Alberta | wcb.ab.ca |
| Manitoba | WCB Manitoba | wcb.mb.ca |
| Nova Scotia | WCB NS | wcb.ns.ca |
Most provinces require registration within a set deadline after hiring your first employee — typically 10 to 30 days.
How Premiums Are Calculated
Workers compensation premiums are based on your assessable payroll and your industry's risk rate:
Premium = Assessable Payroll ÷ 100 × Rate
- Rates vary by industry classification — office workers pay far less than construction workers
- Your individual rate may be adjusted up or down based on your claims history (experience rating)
- Most boards set an insurable earnings ceiling — in 2026, Ontario's is $110,800 per worker
- You must also report sub-contractors — if they don't have their own WCB account, you may be liable for their premiums
Reporting and Remittance Obligations
Employers must file regular payroll reports and pay premiums on schedule:
- Annual reconciliation: report actual payroll at year-end and reconcile against advance premiums
- Injury reporting: most boards require injury reports within 3 business days of becoming aware of an incident
- Modified work programs: many boards require documentation of return-to-work plans
Late premiums and unreported injuries attract penalties. Serious under-reporting can trigger a payroll audit covering multiple years.
Are All Workers Covered? Exclusions and Exemptions
Coverage is mandatory for most industries but several exclusions exist:
- Sole proprietors and partners are often excluded by default but can opt in voluntarily
- Independent contractors — coverage depends on the province and industry; some boards deem them workers regardless of contractor status
- Domestic workers — coverage rules vary widely by province
- Federal employees — covered under the Government Employees Compensation Act, not provincial boards
If you're unsure whether workers in your business need coverage, contact your provincial board directly — incorrect classification can result in back-premiums plus interest.
Frequently Asked Questions
It depends on the province. In Ontario, a corporate director can opt into WSIB voluntary coverage. In Quebec, a CNESST registration is required for workers, but the sole owner-operator of their own corporation is excluded. Always verify with your provincial board.
The workers compensation board can conduct a payroll audit and impose back-premiums for the entire unregistered period, plus penalties and interest. In serious cases, personal liability may attach to directors.
Yes — for corporations and self-employed individuals, workers compensation premiums paid are a deductible business expense on your T2 or T2125.
No. Workers compensation is a separate provincial obligation. Employers still deduct and remit CPP and EI as normal. Workers compensation premiums are paid entirely by the employer with no employee contribution.