Premiums and payment FAQs

What does ‘reporting your premiums’ mean?

When we say you must report your premiums, what we mean is, you have to tell us your payroll information.  You are responsible for telling us the total of all insurable gross earnings.  For details, see calculating your premiums for step by step instructions. 

How do I report my premiums?

You have two options to report your premiums:

  • Use ePremium to report online
    • Enter your insurable earnings and your premiums will be automatically calculated and submitted for you.  See calculating your premiums for more information on determining your insurable earnings.
    • You can also review premium transactions online, anytime


  • Calculate and then report your premium(s) using the bottom portion of the Premium Remittance Form and:
    • Mail the stub(s) with your payment to PO Box 4115, Station A, Toronto, ON  M5W 2V3
    • Drop it off at your local WSIB office before the due date

How much will I pay in WSIB premiums?

Your premium payments are based on the health and safety risk of your business activities, the size of your payroll, and on your company's health and safety record.

See more on premium rates.

How can I reduce my premiums?

The better your company’s health and safety record, the less it costs the insurance system. For this reason, the WSIB supports financial incentive programs that reward employers for good health and safety practices. Check out our prevention programs and incentives to find out which programs apply to you.

You can also work with your peers to encourage industry-wide best practices for workplace health and safety, to lower the collective costs to the system by your rate group.

What can I do to help lower my rate group’s premium rate?

You can help lower your class premium rate by making your workplace safer and developing an early and safe return-to-work program. We offer a variety of voluntary programs to help eligible businesses improve workplace health and safety.  See information about our Health and safety services.

You can also, share your workplace health and safety knowledge and experience with other members of your rate group.

If you suspect that a business in your rate group is getting an unfair financial advantage by not registering with the WSIB, not reporting injuries or illnesses or not paying premiums, contact our toll-free action line at 1-888-SI-LEADS (1-888-745-3237) 730 a.m. to 5 p.m., Monday to Friday.


Email us at:

*Please note that providing information via email does not guarantee protection of your identity. 

When do I need to file a year-end reconciliation?

You need to file a reconciliation form by if you:

  • pay your premiums monthly
  • close an account
  • are asked to verify information by the WSIB

Filing a reconciliation form ensures that you have reported and paid all your premiums. It also confirms the accuracy of the payroll information you used to calculate the premiums.

For instructions on completing the form, see completing the reconciliation form.

Online premium reporting

Can I report and pay my premiums on my mobile device?

Yes, you can access the full desktop ePremium site on your mobile device. You can also pay by credit card (Visa or MasterCard), Visa Debit or Debit MasterCard, or Interac Online.

How do I sign up and log into ePremium?

  • If you’ve already signed up for ePremium, you can log in using your user ID and password
  • If you haven’t signed up for ePremium, sign up see what information you’ll need below and sign up now.

What do I need to sign up for ePremium?

  • Your WSIB eServices User ID – you can get this by signing up for eServices
  • Your WSIB firm or account number.
  • In most cases, you’ll need the amount of the most recent payment you made to the WSIB.
  • If you’re the first person from your organization to sign up, or haven’t made a premium payment to the WSIB before, you will also need your Canada Revenue Agency Business Number, as well as details of at least one of the rate groups under which your business is classified.

If you are signing up multiple accounts for ePremium, please wait for our confirmation email before enrolling another account. You will then be able to access ePremium using the website link provided in the email.

How do I get started?

Please note, if you registered for ePremium today, you can start using it tomorrow.

If you have only one account setup with ePremium, the first screen you will see is the Report Premium - Step 1 of 4: Select a reporting period page.

Notice the Tools menu on your left where you can navigate to other ePremium features, like reporting history and online submission history.

Report premium – step 1 of 4: select a reporting period. To report a premium, click on a reporting period. Please start with the oldest period. Highlighted Tools menu options: report a premium, reporting history, online submission history.

If you have more than one account setup with ePremium, the first screen you will see when you launch ePremium is a list of all the accounts that you can select from. Click on the legal/ trade name for the account you wish to report a premium for.  

ePremium image 1

You will be taken to the Report Premium - Step 1 of 4: Select a reporting period page.

How do I report my premiums?

Step 1 of 4: The page will list any reporting periods that have not been submitted yet. Each reporting period is a link.

  1. Click the reporting period you would like to report.

ePremium image 1

  • If there is more than one account, select ‘Switch account’ to view another account.
  • If you have more than one rate group / classification unit code, they will all be displayed on one page in table format.

ePremium image 4

ePremium image 5

  1. Enter the insurable earnings amount for that period in the Insurable Earnings field
  2. Click Calculate Premium. Your classification unit (CU) premium is calculated for you in column C: CU Premium (Column A x Column B / 100).

ePremium image 6

  • Review the amount(s) entered
  • To correct the amount(s) entered, you may:
    • Re-enter the incorrect amount(s) in column A insurable earnings field(s), or
    • Click clear all to delete the amount(s) in column A Insurable Earnings field(s)
    • Re-enter the correct amount(s)
    • Click Calculate premium

Please note:

  • If a CU has no earnings for the selected reporting period, enter 0.00 in column A insurable earnings
  • There is a minimum annual premium of $100.00 for each account that is open during any part of the year
  • If you navigate to another screen or web site before clicking submit, any data you entered will be deleted. Similarly, if the session expires before clicking the Submit button, any data you may have entered will not be saved
  1. If you are ready to submit this amount, click ‘submit’. A dialog box appears prompting you to confirm whether you would like to proceed. 
  2. Choose an option:
    • Yes, please submit my premium to WSIB
    • No, I want to review my premium before submitting

ePremium image 7

Tip: Depending on your computer settings, the pop-up box may not be visible. Try scrolling up - you should be able to see the pop-up box.

ePremium image 8

The detail of your premium submission including information such as the date and time a premium was submitted and by whom the premium was submitted appears.

Select your financial institution from the drop down list near the bottom of the page. The website for the financial institution appears. You can make your payment online if you have an online banking account.

Tip: To pay WSIB through your online banking account, you will need to add WSIB as a payee with your financial institution.  WSIB is normally listed as Workplace Safety and Insurance Board of Ontario - Schedule 1 or WSIB Ontario Schedule 1.

After selecting your financial institution from the drop down list, click on 'Go' to launch their website.

Tip:   To report for another period, select Report premium from the Tools menu, and repeat the same steps.

How can I view my report history?

To view your reporting history:

  • On the tools menu, select reporting history.

ePremium image 9

A history of premiums that were not submitted through ePremium (e.g. by mail, email, fax, telephone) will appear, as well as any changes made to premiums that were originally made through ePremium.

  • To print a record of this page, click Print
  • To save a record of this page to an Excel spreadsheet, click Save as spreadsheet
  • To view details of a specific submission, click View

Example of ePremium select an account screen.  Displays list of accounts to select from.

If you select a specific submission, the details of the submission appear.

  • To print a record of the submission, click Print
  • To save a record of the submission to an Excel spreadsheet, click Save as spreadsheet

If the payment for this submission is outstanding, you can select your financial institution to be directed to your bank’s website. If you have an online banking account, you can make a payment online.

Example of ePremium Select a reporting period screen. Step 1 of 4. Highlighted reporting period. Note if there is more than one account, select “switch account” to view another account.

Example of ePremium Report a premium screen. Step 2 of 4: Enter insurable earnings. Display of rate groups, classification unit code and insurable earnings field in table format

How do I review my online submission history?

To view your online submission history:

1. On the Tools menu, select online submission history

Only the premiums that were submitted through this site appear in the history.
By clicking the “I” icon you see additional details to help you calculate your insurable earnings.

  • To print a record of this page, click Print
  • To save a record of this page to an Excel spreadsheet, click Save as spreadsheet
  • To view details of a specific submission, click View

Example of ePremium Report a premium screen. S step 3 of 4: Review summary. Display of premium calculations. Highlighted column c: Premium due.  (Column A multiplied by column B divided by 100)
 If you select a specific submission, the detail of the submission appears.

  • To print a record of this submission, click Print
  • To save a record of this submission to an Excel spreadsheet, click Save as spreadsheet

If the payment for this submission is outstanding, select your financial institution. The website for the selected bank appears. If you have an online banking account, you can make a payment online.

See more on calculating your premiums.

Determining insurable earnings

What part of my payroll do I include in my insurable earnings?

Total all insurable gross earnings. The maximum assessable earnings amount to include for each person you are responsible for insuring  is $90,300 for premiums in 2018.

  • Any taxable benefits included in box 14 of the T4 such as wages, annual salary or payments for piece work
  • Room and board that are part of earnings: if less than $100, use $100
  • Bonuses and commissions
  • Merchandise awards
  • Profit-sharing
  • Overtime pay
  • Sick pay
  • Vacation pay
  • Severance pay if an Employment Insurance (EI) Record of Employment has not been issued

For a complete list of earnings to include, see Appendix I of our determining insurable earnings policy.

Other earnings are non-insurable and should be excluded.  Examples include:

  • Payments to help an employee with legal fees to adopt a child
  • Payments to an individual who is receiving full WSIB benefits
  • Book or ledger credits representing a portion of a an employee’s wages, but not paid in that year
  • Maternity benefits paid in addition to EI benefits
  • Sick pay credits used by an individual who is off work on early retirement and is kept on the payroll until the time of retirement
  • Retiring allowance paid over a series of months after  employment has ended
  • Employee benefits payable by contractual agreement throughout a strike
  • Severance pay if an EI Record of Employment is issued to an individual
  • Earnings of Ontario-based an employee’s temporarily out of the province that are reported to other Canadian workers' compensation boards (see our policy on out of province workers for more details)

If you have a business in the construction industry, see Mandatory Coverage in the Construction Industry for more details about insurable gross earnings.


Who is responsible for paying for WSIB premiums?

The business is required to report and pay premiums for their employees. Employees are not responsible for paying the cost of workplace safety insurance premiums, nor can they be deducted from their pay.

When is my payment reflected on my account?

In general, please allow at least 3 - 5 banking business days for your payment to reach us.

What payment methods can I use?

You can pay your premium in several different ways:

  • Pay online through your bank or financial institution
  • ePayment (Visa or MasterCard credit, Visa Debit, Debit MasterCard or Interac Online) through our online payment partner, Paymentus
  • Mail the bottom part of your Premium Remittance Form with your cheque to the address on the remittance form stub. Please write your account number on your cheque – allow extra time for processing if using this option
  • You can also pay at a WSIB office using debit, cheque or credit card. We do not accept cash

What if I pay my employees in non-Canadian currencies?

You must report Canadian-dollar equivalents when calculating earnings, so please contact your bank and request current ‘buy’ exchange rates.

We only accept payment in Canadian and US dollars. If paying in US funds, your account will be credited using exchange rates current at the time the payment is processed, and you may have a balance owing due to daily fluctuations in currency exchange rates. Alternatively, by setting up a Canadian bank account, you can avoid processing delays and exchange rate fluctuations.

How do I pay by cheque

  1. Make your cheque payable to the Workplace Safety & Insurance Board
  2. Record your account number on your cheque
  3. Detach the stub from your premium remittance or ePremium reporting payment only form.  Please do not include the top portion of the premium remittance form or ePremium reporting payment only forms with your cheque
  4. Complete all required fields on the form
  5. Bring your cheque to your financial institution, WSIB office, or mail to WSIB, PO Box 4115, Station A, Toronto ON M5W 2V3.

Please remember: if you pay by mail or at your financial institution, you still need to report using ePremium or by sending your stub to the WSIB before the due date. Many institutions have changed their policies and will no longer send the remittance stub on your behalf.

How can I pay with my debit card (at WSIB offices only)?

  1. Detach the stub from the premium remittance or ePremium payment only form you received in the mail
  2. Complete all required fields on the form
  3. Bring the stub portion of the form to the WSIB office nearest you with your debit card

What happens when I use the eServices payment feature?

If you are logged into your eServices account and select the ‘Pay now’ button, all of your payment information: account number, firm number and current amount due is automatically transferred to Paymentus. The only information you need to provide is your payment type. You can also set up a payment profile, so that when you log into eServices your MasterCard or Visa information is automatically loaded as well.

What happens when I use the one-time payment feature?

You can also make one-time payment directly to our secure payment partner, Paymentus (not using ePayment).  You will need to supply all of your payment information: account number, firm number and payment type.

What if I can’t pay my WSIB bill?

We are here to help you. Contact Collections Services at 1-800-268-0929 between 7:30 a.m. to 5:00 p.m. weekdays and we’ll arrange a mutually acceptable payment arrangement based on your ability to pay. Please note we may request supporting documents.

Can I still get a clearance certificate if I have an outstanding balance?

Yes, provided you:

  • make a payment in full or enter into a mutually acceptable payment arrangement and comply with the conditions-and-payments terms to which you agreed
  • report and pay your future premiums on time, and
  • provide contract information so we can determine if the principal’s liability for obtaining clearance certificates has been covered through your payments

What if I don’t agree with the balance owing?

Please contact us to discuss your statement.

While you work with us about a balance owing, payment of the overdue balance or an acceptable payment arrangement must be made.

What if I have an outstanding balance, but don’t want to talk to the WSIB directly?

If you want a third party to contact the WSIB on your behalf, please complete a Firm File/Account Access Consent - Employer Accounts for non-legal representation, or Direction of Authorization - Employer Accounts for legal representation. 

If you still need help, you can contact:

  • The Office of the Employer Adviser provides expert, free and confidential advice, representation and education on all WSIB issues. Call toll-free: 1-800-387-0774
  • The Fair Practices Commission, a free, independent, neutral and confidential resource, which addresses current fairness concerns of services or treatment at the WSIB. Call toll-free: 1-866-258-4383

Paying by Interac Online (debit)

Which banks accept debit using Interac Online?

Find a list of financial institutions that currently offer Interac Online debit services on Interac’s website.

You can also visit the link above for more information on Interac Online debit.

Does Interac Online charge a service fee?

No, Interac Online does not charge a service fee and offers a real-time update to eClearance.

What information do I need if I want to pay by debit using Interac Online?

You will need to have:

  • your account number
  • your firm number
  • the amount of your premium
  • your bank card information 
  • your online banking password

How do I sign up for online banking and pay the WSIB online?

Register for online banking with your financial institution and include the WSIB as a payee on your account (WSIB is normally listed as Workplace Safety and Insurance Board of Ontario - Schedule 1 or WSIB Ontario Schedule 1).
If you have difficulty, please contact your financial institution. You will need your 7-digit WSIB account number to enroll.

How do I find the WSIB on the payee list?

Most bank web sites list us as the Workplace Safety and Insurance Board of Ontario - Schedule 1 or WSIB Ontario Sched 1. Ensure that the title selected contains the word Schedule 1 and Ontario or Ont, as there may be similar organizations listed for other provinces.

Please note: When setting the WSIB as a bill payee, you will be required to choose either Schedule 1 or Schedule 2 as an option. Most businesses are Schedule 1.  See Schedule 2 for more information.


Why would the WSIB make changes to my account?

The WSIB may make a debit or credit adjustment to your account if a correction is made to:

  • your classification
  • amount of insurable earnings calculated and reported
  • reported or paid premiums
  • optional insurance
  • ‘worker status’ for executive officers, independent operators or sub-contractors
  • not eligible for rate group 755-Non-Exempt Partners and Executive Officers in Construction
  • interest charges
  • non-compliance penalties

For details on how we handle these premium adjustments, read the full policy on Employer Premium Adjustments (14-02-06).

Contact us for further questions.

I have an outstanding balance on my account. How do I get a clearance certificate?

If the only item on your account preventing you from getting a clearance is an outstanding balance and you pay your balance online or use the automated telephone system, you can get a clearance certificate immediately.

ePayment is integrated with eClearance so that any payments made are reflected in real time with eClearance. This allows you to come into compliance and get a clearance right away.

Please note that your payment will not be reflected on your WSIB account for 24-48 hours depending on when your payment was made. If you made a payment on a weekend or holiday, the 24-48 hour period begins on the next business day.

Payment by credit card or Visa debit or Debit MasterCard

What credit cards types are accepted?

Visa or MasterCard.

Can I use American Express?

No, at this time, we only accept payment by Visa and MasterCard.

Can I use Visa or MasterCard debit?


Does Visa Debit or MasterCard Debit charge a service fee?

Yes. A fee of 1.75 per cent is applied to each payment amount. For example, if you make a $100 payment to the WSIB with your MasterCard or Visa, your service fee to Paymentus is $1.75.

How can I pay by MasterCard or Visa, or MasterCard or Visa debit card?

You can pay online or over the phone (416.344.1000, or 1.800.387.0750) through our bill payment partner, Paymentus.

Does the WSIB accept MasterCard or Visa payments over the phone?

Yes, the WSIB offers an automated telephone MasterCard or Visa payment system through our partner, Paymentus.

We are unable to accept MasterCard or Visa payments manually over the phone.

To make a payment to one account by MasterCard or Visa call 416-344-1000 or 1-800-387-0750. Follow the prompts on their automated telephone system using the telephone key pad.

You will need your:

  • account number
  • payment amount
  • credit card information

When does the WSIB receive my MasterCard or Visa payment?

Your payment is applied to your WSIB account within 24-48 hours depending on when your payment was made. If you made a payment on a weekend or holiday, the 24-48 hour period begins on the next business day.

How is my MasterCard or Visa payment confirmed?

For each payment made, you will receive a confirmation number. If you pay online, you will also receive an email confirmation. Your payment is applied to your WSIB account within 24-48 hours depending on when your payment was made. You can see the change to your WSIB account if you log into your eServices account.

What is a service fee?

It is a charge in addition to the original transaction amount for using your MasterCard or Visa.

The WSIB does not receive any portion of the service fee. Paymentus is an independent company providing a service for us and is passing along their costs through a service fee.

Why is a service fee required?

Credit card companies charge businesses like the WSIB a percentage of the payment for processing a credit card payment. The WSIB does not include the processing fee in our customers’ premiums. To be fair to all customers, only those customers who choose to pay by MasterCard or Visa have to pay the service fee. The service fee goes to our bill payment partner, Paymentus. No portion of this service fee goes to the WSIB.

How much will I be paying in service fees?

The service fee amount depends on what amount you are charging to your Visa or MasterCard credit card, or Visa Debit and Debit MasterCard. A fee of 1.75 per cent is applied to each payment amount. For example, if you make a $100 payment to the WSIB with your MasterCard or Visa, your service fee to Paymentus is $1.75.

How does the service fee appear on my MasterCard or Visa statement?

Your MasterCard or Visa statement will show the amount paid to the WSIB and your service fee will be listed separately as a payment to Paymentus Corporation.

What if I want to pay a different amount from the amount showing on the Paymentus Screen?

Proceed to the next screen, you will be able to edit the amount you are paying, similar to what would occur if you were paying your credit card bill.

Businesses that work in more than one province or territory

What is the Interjurisdictional Agreement on Workers’ Compensation?

All workers’ compensation boards in Canada have signed an agreement called the Interjurisdictional Agreement on Workers’ Compensation (IJA). Under the IJA, businesses can avoid paying premiums twice to cover the same employee who performs work in more than one province or territory in Canada.

All compensation boards participate in the IJA and accept premiums from out-of-province businesses for work done in that jurisdiction (province or territory). The premium rate is set by the province where the work is conducted and is based on the firm’s business classification. Under the IJA, businesses pro-rate their insurable earnings so that each Canadian Board receives premiums for the work performed in that Board’s jurisdiction. See our policy on the IJA for more information. 

There is an exception to this practice that applies to interjurisdictional trucking and transport businesses who participate in the Alternative Assessment Procedure.

Are there special rules for trucking and transport?

The Alternative Assessment Procedure (AAP) agreement exists for interjurisdictional trucking and transport companies whose employees travel into more than one Canadian province or territory. You can participate in the AAP by filling out an application (PDF). When approved, the business can pay premiums to the compensation board where the employee actually lives, rather than pro-rating each employee’s insurable earnings based on where they work. See our policy on AAP for more information.