Executive officers of a corporation with employees in construction

We consider you to be an executive officer in a corporation with employees if you meet the following criteria:

  • you control the direction of part or the entire business, or key functions of the business (e.g. operations or finance)
  • your corporation has employees
  • your corporation performs Class G1 construction work see details in the employer classification manual)

Under the Workplace Safety and Insurance Act, as an executive officer in construction, you must have workplace injury/illness coverage with us and your corporation will have to report your earnings and pay premiums to us.

For our purposes, a title such as President or Vice President does not automatically make you an executive officer. To be considered an executive officer, you must be listed as an executive officer on corporate documents and be empowered to act on behalf of the organization.

We may ask to review the details of your role, responsibilities and authority within your organization to help determine whether you should be considered an executive officer for coverage purposes. Please refer to the policy on expanded compulsory coverage in construction.

Exemptions from mandatory coverage

As an executive officer, you are exempt from mandatory coverage if:

  • the construction work your company does is limited to only home renovations and you are always hired and paid by the home owner or resident to perform work on an existing structure, however, you must still have coverage for your employees.
  • you or one of your fellow executive officers does not perform any construction work or provide direct on-site supervision of employees, one of you can apply to be exempted from coverage. You will need to apply for this exemption by filling out an application for exemption from coverage for a partner or executive officer in construction. The exemption takes effect the date we receive the signed form.
  • any non-exempt executive officers who does not perform construction work or provide direct on-site supervision, can apply for a separate reduced rate by filling out an application for reduced premium rate for non-exempt partner and executive officers in construction. You may be asked to provide additional documents to support your application. 

If you are allowed an exemption and your situation changes making you no longer eligible for exemption, you must notify us within 10 days.

Calculating insurable earnings

  • Businesses in construction must calculate the amount of premiums owed and report and pay the amount to us. The calculation of premiums is based on the insurable earnings paid to your employees and executive officers.
  • The WSIB sets a minimum amount of insurable earnings for sole proprietors, partners and executive officers of a corporation in construction if they have not been in business for over a year. The minimum amount is 33.3 per cent of the annual maximum insurable earnings amount

Premium = insurable earnings x premium rate ÷ 100

Here’s how:

  • If executive officers are paid a regular employment income throughout the year, the corporation must report the actual earnings of those executive officers for each reporting period up to the annual maximum amount for each executive officer. If the corporation has employees, it must also report their earnings. Regular earnings include T4, T4A, T5 Dividends, and Directors Fees.
  • If executive officers are not paid regular employment income throughout the year, the corporation must estimate and report the annual insurable earnings it will pay to executive officers for each reporting period (e.g. quarterly or monthly). Your reporting frequency is found in the letter you received when you first registered with us.
  • Add this figure to your employees’ gross wages for the reporting period and multiply the result by the premium rate found on your premium rate statement.
  • Divide this number by 100. This will give you your total premium payable for the reporting period.
  • If actual earnings turn out to be different than the amount reported, please contact us and we can help.


Reporting and paying premiums is a two-step process. Report your premiums and though our online services.

For more information see: