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

You are considered a partner in construction if:

  • you operate a business together with one or more partners, even if you do not share the business equally, and
  • your business performs Class G construction work

This means that you are required by the Workplace Safety Insurance Act, to be insured by the WSIB and your business will have to report your earnings and pay premiums to us.

Exemptions from expanded compulsory coverage

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

You do not need to have the expanded compulsory coverage if the construction work your business does is limited to only home renovations and you are always hired and paid by the homeowner 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. If one of your business partners is eligible, you will need to apply for this exemption by filling out an
form. This exemption will take effect the date we receive your signed form at the WSIB.
Any additional partners who don’t perform construction work or provide direct on-site supervision can apply for a separate reduced rate by filling out an
form. We may request documents to support your application. 

If you receive the exemption or reduced rate for any of your partners and their responsibilities change so they perform construction duties or direct on-site supervision, 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 who 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 found on your premium rate statement.
  • 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 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 contact us and we can help.


Reporting and paying premiums is a two-step process. You can report and pay your premiums through our online services.

For more information see: