WSCC requires employers to report payroll figures and Occupational Health and Safety information annually.
All employers are required to report assessable payroll to the Workers' Safety and Compensation Commission (WSCC). An employer's assessable payroll is used to calculate the employers' annual assessments. The due date for filing the Annual Payroll Report is February 28th, annually. A package is mailed to all employers prior to the Annual Payroll Report due date. The WSCC applies a penalty to an employer who fails to submit their Annual Payroll Report by the February 28th deadline. Should you not receive your mailed package prior to the deadline, immediately contact your assessment representative for a copy.
To submit your Annual Payroll Report, navigate to WSCC Connect and go to Payroll, Report or Revise Payroll. If you do not have an established WSCC Connect user account (including bookkeepers), you can submit the report through Fast File Reporting. You will require information found on the Annual Payroll Report letter that will be mailed.
For assistance submitting your Annual Payroll Report through advanced payroll reporting online, please visit How can I submit my Annual Payroll Report (APR) using Advanced Payroll Reporting? For step by step instruction.
For assistance submitting your Annual Payroll Report through fast file reporting online, please visit How can I submit my Annual Payroll Report (APR) using Fast File? For step by step instruction
WSCC Connect users should consult with the person who manages Occupational Health and Safety (OHS) in your company (or the company you are filing for) to provide you with the Yes/No answers to the OHS questions before starting the filing process. To preview the questions refer to the Annual Payroll Reporting Guide to Completing. To learn more on how to document an Occupational Health and Safety Program, see the Health & Safety section of our website, and at the end of this section, the guide to Documenting a Health and Safety Program.
The Workers' Safety and Compensation Commission (WSCC) uses estimated payroll amounts provided by employers to calculate the amount of assessment the employer will pay for the current year. This estimate can be revised anytime during the year if the employer becomes aware that it is no longer accurate.
When employers report their actual payroll figures, a comparison is done between their estimate and the actual. A penalty is applied when employers underestimate their actual payroll by 25% or more.
To do a revision to your payroll with WSCC, navigate to WSCC Connect and go to Report or Revise Payroll under Employer E-Services. For assistance submitting a payroll revision, please visit How do I update my payroll (revise my payroll)? for step by step instruction
Personal Optional Coverage
The Workers' Compensation Acts of the Northwest Territories and Nunavut allow certain persons who are not considered workers to apply for compensation coverage. The individuals who are not automatically covered by WSCC are a director of a corporation, a business owner with workers, or self-employed with no workers.
To apply for personal coverage on an active employer account, applicants must complete the request for Personal Optional Coverage Application. Applicants may request coverage for a minimum of one month and a maximum of one calendar year. While coverage is optional, the amount applicants may apply for is not. The minimum amount of POC available is 37% of the Year's Maximum Insurable Remuneration (YMIR). The maximum coverage amount available for POC is the YMIR.
The 2024 Year's Maximum Insurable Remuneration (YMIR) is $110,600.
The WSCC denies POC if the applicant's account is not in good standing. Once POC is approved, the applicant is considered to be a worker with all associated rights and responsibilities under the Acts for the duration of their coverage.
If an applicant does not have an active employer account with WSCC, please refer to "Register a Business" on how to submit a registration to WSCC. Applying for Personal Coverage is included in the online registration steps.