Reporting Payroll for Trucking Companies

You should report any payroll earned by workers travelling out of country. As such, if you haul in the United States and Mexico, you must report payroll generated there.

Note: Coverage is extended to your workers while they are working in the U.S. and Mexico.

If you participate in the Alternative Assessment Procedures (AAP), you will report the payroll for your workers to the workers compensation agency in the province where that worker lives, regardless of where they travel.

Learn more about the Alternative Assessment Procedure.

If you do not participate in the AAP and your operations include hauling in other provinces, contact the workers compensation agencies in those provinces to find out your responsibilities under their legislation. If your workers include Manitoba residents working in provinces that do not require you to register with their workers compensation system, you must report their payroll to the WCB of Manitoba.

When reporting payroll for owner-operators, you will report only the labour portion of their contracts. We have set standard percentages for calculating the payroll of owner-operators, as described below.  

Please note: You must report the total amount of owner-operators’ labour earnings, even it exceeds the usual Maximum Assessable Earnings.

Short-haul or Intra-city Owner-operators Within Manitoba

Short-haul or intra-city owner-operators are those who only haul in Manitoba within a city or within 16 km of the city in which your home terminal is located. For these drivers, report 50 per cent of their gross units' earnings in Manitoba. To calculate short-haul payroll, multiply the total gross earnings of all your owner-operators by 50 per cent.

Example:  Total gross contract value = $400,000

$400,000 X 50% = $200,000

Assessable Earnings = $200,000

Long-haul or Inter-city Owner-operators Within Manitoba

Long-haul or inter-city owner-operators travel between cities within Manitoba or more than 16 km from the city where your home terminal is located. For these drivers, report 25 per cent of their gross units’ earnings. To calculate long-haul payroll, multiply your total Manitoba gross earnings of all your owner-operators by 25%.

Example:  Total gross contract value in Manitoba = $900,000

$900,000 X 25% = $225,000

Assessable Earnings = $225,000

Owner-operators Hauling Within and Outside of Manitoba – Alternative Assessment Procedure (AAP)

If you are participating in the AAP, you will report the earnings of all your owner-operators who live in Manitoba at 25% of their gross units' earnings.

To calculate this, multiply your total gross earnings of all your owner-operators by 25%. (See example above for long-haul owner-operators.)

Owner-operators Hauling Within and Outside of Manitoba – No AAP

If you are not participating in the AAP, the payroll you report to the WCB of Manitoba will be 25% of owner-operators’ gross unit earnings for the kilometres driven in Manitoba.

You also will need to determine and report the earnings for all your owner-operators for each jurisdiction they travel in.

STEP 1: CALCULATE PERCENTAGE OF KILOMETRES HAULED IN MANITOBA

1. Add together the kilometres driven in Manitoba and outside of Canada.
2. Divide the number of kilometres in (a) by the total kilometres driven.
3. Multiply the number in (b) by 100 – this is your percentage of kilometres hauled in Manitoba.

(Manitoba km + outside of Canada km) ÷ total km x 100 = Percentage of km hauled in Manitoba.

STEP 2: CALCULATE MANITOBA GROSS PAYROLL

• Multiply the Manitoba kilometres percentage (from Step 1) by total earnings.

STEP 3: CALCULATE MANITOBA ASSESSABLE PAYROLL

• Multiply the Manitoba gross earnings (from Step 2) by 25% (this is the Manitoba labour percentage).

EXAMPLE

Kilometres hauled

Gross Unit Earnings = $850,000

 1)    350,000 (Manitoba km) ÷ 2,399,000 (total km) x 100 =14.6% (Manitoba percentage)

 2)    14.6% (Manitoba %) X $850,000 (gross earnings) = $124,100 (Manitoba gross earnings)

 3)    $124,100 (Manitoba gross earnings) X 25% (Manitoba labour percentage) = $31,025 Manitoba assessable earnings