Partners in a partnership (with or without employees) in construction

The WSIB considers you to be a partner in a partnership if:

  • you operate a business together with one or more partners, though you may or may not share the business equally
  • your business performs Class G construction work

This means that under the legislation, you will be insured by the WSIB and your business will have to report your earnings and pay premiums to us.

Exemptions from mandatory coverage

If you are exempt from coverage you will not receive benefits and support from the WSIB, unless you have obtained optional insurance coverage.

You are exempt from mandatory coverage if the construction work your business does is strictly home renovations and you are always hired and paid by the home’s owner or resident, however, you must still have coverage for your employees.

There is also an exemption available to one member of your partnership if that partner does not perform construction work or direct on-site supervision. You will need to apply for this exemption by filling out form 1208WA (PDF). This exemption will be effective the date we receive your signed form at the WSIB.

Any non-exempt partners who don’t perform construction work or provide direct on-site supervision, can apply for a separate reduced rate group. You will need to apply for this separate Rate Group 755 – Non-Exempt Partners and Executive Officers in Construction by filling out form 1209WA (PDF). The WSIB may request documents to support your application. 

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

Calculating insurable earnings

Businesses in construction must calculate the amount of premiums owed, and report and pay the amount to the WSIB. The calculation of premiums is based on the insurable earnings paid to the employees you are responsible for insuring.

Premium = Insurable earnings x premium rate ÷ 100

Here’s how:

  • If you are a partner in a partnership, you can use the net business income you reported to the Canada Revenue Agency (CRA) last year on form T2125 Statement of Business for Professional Activities.
  • Use the net business income from the T2125 to calculate each partner’s share and divide this by the number of times your report in a year (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 (if applicable) for the reporting period.  This figure represents your insurable earnings.
  • Multiply your insurable earnings by the premium rate assigned to the type of work you do.
  • Divide this number by 100. This will give you your total premium payable for the reporting period.
  • If you have just started your business, you can use (as a minimum) one third (33.3 per cent) of the annual insurable earnings maximum as an estimate for your insurable earnings. You may use this figure and add to it your employees’ gross wages to calculate the insurable earnings.

For partnerships that have employees, you are responsible for reporting and paying premiums for them, as well as any partners who are not exempt from coverage. If actual earnings turn out to be different than the amount reported, please let us know.


Reporting and paying premiums is a two-step process. Report your premiums and pay online.

For more information see: