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Most employers pay premiums based on their assessable payroll at the appropriate group assessment rate.
Assessable payroll (PDF 32kb) is the gross earnings of all full-time and part-time workers, casual workers, labour contractors who don't have an account with WorkSafeBC, and shareholders in the firm. These earnings include:
See how to pro-rate administrative payroll if you have two or more classifications with common administrative payroll or if you are reporting payroll for a management company that provides services to two or more operating firms or a group of affiliated companies.
For 2012, the maximum assessable wage is $73,700. For 2013, the maximum is $75,700. Any assessable payroll in excess of that amount should not be included in your calculation.
Regardless of the plan you choose, you have more payment options when you use Online Reporting and Remitting, including pre-authorized withdrawals from your chequing account, credit cards, or Internet or telephone banking.
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