Depending on the amount of your annual payroll and your classification unit, you will report your payroll and pay your premiums annually or quarterly (every three months). 

Annual reporting and payment

You will generally pay your premiums annually if the premiums are expected to be less than $2,000 per year.

In January, you will receive an Annual Payroll Report and Payment (formerly Employer Payroll and Contract Labour Report), so you can report your payroll for the previous year. Your due date for the Annual Payroll Report and Payment (formerly Employer Payroll and Contract Labour Report) will fall on one of the following dates: March 3, 5, 7, 9, or 11.

Quarterly reporting and payment

You will generally pay your premiums on a quarterly basis if the premiums are expected to be $2,000 or more for the year or if you are in a classification unit with mandatory quarterly reporting.

You report your payroll and pay your premiums at the end of each quarter after receiving your quarterly Employer Payroll and Payment Form.

We will send you an Annual Payroll Report and Payment (formerly Employer Payroll and Contract Labour Report) in February to reconcile your payroll for the previous year. The due date is February 28.

Need more information?

We're here to help. Please contact our Employer Service Centre.