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Dates and deadlines

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 $1,500 per year.

In January, you will receive an Employer Payroll and Contract Labour Report, so you can report your payroll for the previous year. Your due date for the 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 more than $1,500 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 Employer Payroll and Contract Labour Report in February to reconcile your payroll for the previous year. The due date is February 28.

Reporting dates

Quarter Period covered Due date
First January–March April 20
Second April–June July 20
Third July–September October 20
Fourth October–December January 20
Annual report
January–December February 28

Need more information?

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