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).
Support for employers impacted by COVID-19
WorkSafeBC recognizes the challenges faced by employers during the COVID-19 pandemic and is making adjustments to support those who are impacted. These adjustments include:
Deferring quarterly payments: We are deferring quarterly premium payments for an additional quarter. Employers who report payroll and make payments on a quarterly basis can defer their Q1 and Q2 payments without penalty until October 20, 2020. Learn more.
Postponing release of 2021 preliminary rates: We are postponing the release of our 2021 preliminary rates – and the associated rate consultation sessions – from July until this fall. Learn more.
Waiving premiums for furloughed workers: We are also waiving premiums for employers who are approved to receive the Canada Emergency Wage Subsidy (CEWS) for furloughed workers (employees on leave with full or partial pay). Learn more.
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.
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Need more information?
We're here to help. Please contact our Employer Service Centre.