Businesses: WSIB financial relief package

To help reduce the financial burden of the COVID-19 pandemic on Ontario businesses, we provided the opportunity to defer premiums due between March to August 2020. 

All businesses that chose to participate in the financial relief package had until June 30, 2021 to repay deferred amounts, interest-free. You can make any outstanding payments of deferred premiums through our online services

As of July 1, 2021 interest is being applied to outstanding amounts and clearance eligibility for businesses with remaining balances may be impacted. Please contact us at 1-800-387-0750 if you have any questions about your clearance eligibility.

Reporting and payment of deferred amounts

Reporting: If you have outstanding payroll for deferred premiums, please report it immediately. You can report deferred premiums by:

  • using our online services
  • emailing us at employeraccounts@wsib.on.ca with each outstanding period clearly defined. For example: August 2020 – payroll = $100, premiums = $10
  • complete the premium remittance form for the corresponding reporting period and mail to P.O. Box 4115 Station A Toronto M5W 2V3

Regular monthly and quarterly reporting and payment schedules resumed in September 2020 for all businesses. 

Payment:

Schedule 1 Schedule 2

Repayment of deferred WSIB premiums, due between March to August 2020, was to be made by June 30, 2021.

Repayment of deferred WSIB claim payments and administrative fees due between March to August 2020, was to be made by June 30, 2021. 

Deferred amount payments were due by June 30, 2021. We recognize that some businesses may require longer repayment terms due to the ongoing pandemic. If you require additional support, please contact us and we will be happy to work with you.

As of September 1, 2020, all payment obligations are due on the normal payment cycle for all businesses, as outlined on your statements or invoices.

COVID-19 claims

Costs associated with COVID-19 related claims will not be allocated at an employer or class level. Instead, they will be allocated on a Schedule-wide basis and there were no changes in premium rates for 2020 or 2021. Premium rate stability helped Ontario business continue to adjust to the ongoing pandemic, while protecting coverage for the people we serve.


Read our FAQs about claims and COVID-19 for more information or visit our 2021 premium rates page to learn more about our rate-setting process. 

Canada Emergency Wage Subsidy

Businesses that qualify for the Canada Emergency Wage Subsidy program (CEWS) who are receiving a subsidy used to pay employees who are on leave and not working, do not need to report the earnings received through the subsidy for those employees. Businesses are able to retroactively adjust insurable earnings reported from March 15, 2020 onwards. 

Please complete the 
 to confirm if your business has been approved for the subsidy and to submit any required adjustments to your account if the exemption criteria has been met. If an adjustment results in your account balance moving into a credit position, you may request a refund. The worksheet will also help you stay organized with what earnings you are deducting from WSIB premiums moving forward.


Completed forms, refund requests or any questions you may have about CEWS and how to report your premiums, can be sent to employeraccounts@wsib.on.ca. 

More information

The best way to manage your account is through our online services or email us at employeraccounts@wsib.on.ca. If you need urgent assistance with your account, please call us at 1-800-387-0750, Monday to Friday 7:30 a.m. to 5 p.m.

See our main COVID-19 page.

You can also read FAQs for business accounts, FAQs about claims and COVID-19 and FAQs for health care providers.

FAQs about financial relief

When do I need to report my deferred premiums?

The deadline to report premiums deferred between March 25 and August 31 as part of the financial relief package was October 31, 2020. Schedule 1 businesses should report any outstanding deferred amounts as soon as possible.

Deferred periods may include:

  • for monthly reporting businesses – February, March, April, May, June, July, 2020 and 2019 annual reconciliation
  • for quarterly reporting businesses – Q1 2020, Q2 2020
  • for annual reporting businesses – 2020 annual estimate

Sign up for email reminders to receive a notification when it’s time to report and pay your premiums.
 

How do I report my deferred premiums?

To report your deferred premiums:

  • use our online services

  • email us at employeraccounts@wsib.on.ca with each outstanding period clearly defined. For example: August 2020 – payroll = $100, premiums = $10

  • complete the premium remittance form for the corresponding reporting period and mail to P.O. Box 4115 Station A Toronto M5W 2V3

When will businesses be required to make deferred payments if they choose to participate in the financial relief package?

All businesses that chose to participate in the financial relief package had until June 30, 2021 to repay deferred amounts, interest-free. 

We recognize that some businesses may require longer repayment terms due to the ongoing pandemic. If you require additional support, please contact us and we will be happy to work with you.
 

How do I pay my deferred amounts?

You can pay your premiums:

  • online or by telephone banking through your financial institution
  • by logging in to our online services, or pay now by:  
    • Visa or MasterCard (credit card)
    • Interac online (debit)
    • Visa/MasterCard debit

Or

  • Mail your cheque and premium remittance stub to: PO Box 4115, Station A, Toronto, ON M5W 2V3

For additional details on how to pay your premium, see payment options.
 

Will there be interest charged on outstanding balances?

As of July 1, 2021 interest is being applied to outstanding premium amounts.

If you require additional support with reporting or payment of your premiums or repayment of deferred amounts, please contact us at employeraccounts@wsib.on.ca or call 1-800-387-0750, Monday to Friday 7:30 a.m. to 5 p.m. and we will be happy to work with you.

Will premium rates change in 2021 to cover claims costs associated with COVID-19?

No, premium rates for 2021 have been set and will be held at 2020 levels. The anticipated cost of COVID-19 related claims across Schedule 1 employers has already been factored into rate calculations. 

Will any allowed COVID-19 related claims for my employees result in a change in my 2020 or 2021 premium rates?

No. Costs associated with COVID-19 claims will not be allocated at an employer or class level. Instead, they will be allocated on a Schedule-wide basis and there will be no change in premium rates for 2020 or 2021. Premium rate stability will help Ontario businesses continue to adjust to the ongoing pandemic, while protecting coverage for the people we serve. 

All other non-COVID-19 claims will continue to be considered as part of our rate-setting process as outlined in our premium rate setting policy. Visit our 2021 premium rates page for more information on our rate-setting process.

My submitted COVID-19 claims appear on my account statements, reports and Compass. Are the costs associated with these claims included in my rates? 

No, costs associated with COVID-19 claims are not allocated at an employer or class level. Instead, they are allocated on a Schedule-wide basis and your individual claims will not be applied in the calculation of your rates. 

The claims will still appear on your accident cost statement, Workplace Injury Summary Report and Compass for claims management, transparency and Canada Revenue Agency reporting purposes. 

All other non-COVID-19 claims will continue to be considered as part of our rate-setting process as outlined in our premium rate setting policy. For further assistance with your account, please contact employeraccounts@wsib.on.ca or call 1-800-387-0750, Monday to Friday 7:30 a.m. to 5 p.m. 

Why should I have to pay for claims that I did not experience?

The COVID-19 pandemic is an unprecedented global situation. Our workplace injury and illness insurance system is based on the core principle of collective liability. We are committed to responding as the situation evolves to ensure we can maintain our system for all Ontarians.

Will clearance certificates continue to be issued to all businesses?

Clearance certificates will be issued to all businesses that have fulfilled their reporting and payment obligations or, have entered into a payment arrangement for their outstanding balance. 

Businesses with overdue balances had a valid clearance certificate in place until August 19, 2021. Businesses who did not make full payment or enter into a payment arrangement did not receive a clearance renewal on August 20, 2021.

We understand the financial burden many Ontario businesses are dealing with due to the COVID-19 pandemic and are continuing to work with businesses that require additional support beyond the June 30, 2021 deadline to establish flexible payment arrangements.

What happens if I have an experience rating surcharge issued in 2020? When will it be due? 

If your experience rating assessment (CAD7 or NEER) results in a surcharge, the debit will still be applied to your account. Under WSIB’s financial relief package, you could defer the payment of your surcharge amount until June 30, 2021. 

We recognize that some businesses may require longer repayment terms due to the ongoing pandemic. If you require additional support once the repayment period has started, please contact us and we will be happy to work with you.

Should I report wages paid to employees that are on leave or working reduced hours due to the COVID-19 situation as insurable earnings?

You should continue to follow the guidelines found in our policy on determining insurable earnings and report any amounts included on a worker's earnings statement and/or income reported in box 14 of the T4 slip as gross earnings. This includes wages paid to employees who:

  • are on paid leave
  • working reduced hours but are being paid for full hours
  • returned to the workplace following a leave

You can continue to manage your account, including reporting and paying your premiums, through our online services.

You can also email us at employeraccounts@wsib.on.ca or call us at 1-800-387-0750, Monday to Friday 7:30 a.m. to 5 p.m., for more information.

Should wages paid to employees with funds received under the CEWS and Temporary Wage Subsidy for Employers programs, be considered when reporting and paying my WSIB premiums?

Businesses that qualify for the CEWS who are receiving a subsidy used to pay employees who are on leave and not working, do not need to report the earnings received through the subsidy for those employees. Businesses are able to retroactively adjust insurable earnings reported from March 15, 2020 onwards. 

How should businesses participating in the CEWS program who have employees on leave and not working request retroactive premium adjustments for earnings reported from March 15 onwards? How should businesses report premiums moving forward?

Businesses who have previously reported and now require retroactive adjustments to their account should complete the
and send it to employeraccounts@wsib.on.ca. The WSIB will review and process adjustments on your account once we have received the worksheet. 


Moving forward, as long as your business continues to receive a CEWS subsidy and meet the exemption criteria outlined, those earnings may be deducted at the time they are reported to the WSIB. 

You should capture the deduction for the period in which you have received the subsidy. For example, a business who applied for the CEWS claims period of August 30 – September 26, but did not receive the approval/funds until October, should account for any amounts when reporting their October period, as that is when the approval/funds were received. 
 

Are Supplementary Unemployment Benefits (SUB) paid to an employee considered insurable earnings and should they be reported when paying my WSIB premiums?

SUB payments to an employee are not considered insurable earnings for WSIB purposes.

A SUB plan is for a business to provide additional weekly payments to their employee's Employment Insurance (EI) benefits during a period of unemployment due to:

  • a temporary stoppage of work
  • training
  • illness, injury or quarantine

Payments from SUB plans that are registered with Service Canada are not considered earnings and are not deducted from the EI benefits an employee receives, nor are EI premiums deducted from the payment.

Do I need to report the income support received by employees as part of the Canada Emergency Response Benefit (CERB) as insurable earnings?

The CERB program provides people with temporary income support if they have stopped working because of COVID-19 and the benefit is paid directly to people who apply for it.

CERB payments received by an employee are not considered insurable earnings for WSIB purposes.

If an employee who worked in Ontario prior to the COVID-19 pandemic is now working remotely outside of Ontario due to the pandemic, do I need to apply for an extension beyond the six-month coverage period for out-of-province employees?

If you are allowing employees to work remotely based on recommended guidelines by provincial and national health authorities in order to reduce the spread of COVID-19, we would generally consider the circumstances to be temporary (i.e. employees will automatically be covered during this temporary ‘work from home’ situation) and you do not need to apply for an extension. However, should such an arrangement become permanent, coverage is not generally available to non-residents who are usually employed outside Ontario. 

For further clarification for coverage obligations in another jurisdiction, you should contact and consult the respective compensation board of that jurisdiction.