Each year, employers are required to report their payroll to the WCB, which is how we calculate the premiums that you pay. Payroll includes workers' earnings, casual labour earnings and the labour reporting of contract workers' earnings.
The amount you report, per worker, is subject to a cap, or a maximum assessable earnings level. You're not charged a premium on the earnings that exceed the cap, which in 2021 is $127,000.
For reporting purposes, a worker is any person who works under a contract of service or apprenticeship. This includes shareholders who work for the business but are not directors and excludes owners and directors. Learn more about who to include as a worker.
There were a number of COVID-19 Government programs that provided subsidies for employers and direct payments to eligible essential workers. Employers need to report all payroll paid to workers even if these earnings included COVID-19 related subsidies. Examples include the Canada Emergency Wage Subsidy or the 10% Temporary Wage Subsidy.
Any payments made from the Government directly to a worker should not be included in your payroll. Examples include the Manitoba Risk Recognition Program or the Caregiver Wage Support Program.