Enter the total gross earnings for all employees including the earnings of out of province employees who do work in Ontario, and executive officers as reported on Line 14 of the T4 summary.

You are responsible for reporting earnings for:

• anyone you employ in your business, including family. Full-time, part-time, seasonal or temporary employees, certain domestic employees, unregistered individuals engaged in construction work, students, apprentices, learners and training participants
• yourself – if you are an independent operator, sole proprietor, partner or executive officer in the construction industry. See our policy on Expanded Compulsory Coverage in Construction for exceptions.

For details and exceptions, please see our policy on Determining Worker and Independent Operator Status.

If you amend a T4, T4 Summary or other earnings after filing the WSIB reconciliation, you must report the amendment to us.

Enter the total gross earnings not reported on T4s for all employees. Include T4As unless issued to contractors/subcontractors, see box 3. Include the non-T4 earnings of executive officers.

For more information see insurable earnings. For a complete list of insurable gross earnings, and non-insurable gross earnings, see Determining Insurable Earnings.

If you did not engage contractors/subcontractors, proceed to box 4.

If you had contractors/subcontractors considered your employees (workers) by the WSIB, enter their total insurable gross earnings on this line. For more information, see gross earnings of contractors/subcontractors.
 

Only businesses with volunteer forces (fire, ambulance, and police) should complete the Schedule for Volunteer Forces. Enter the total in box 4 on the reconciliation form. All other businesses should proceed to box 5.

If there is no pre-printed amount in this box, proceed to box 6.

The pre-printed amount is the total optional insurance amount that was in effect for sole proprietors, partners, independent operators or executive officers for this reconciliation period. Do not change this amount.

Attachment 1 gives details of optional insurance for all persons covered during this reconciliation period, for your information and records. The total amount of insurable earnings, on Attachment 1, for all persons with optional insurance, should equal the amount of optional insurance in box 5 on the Reconciliation Form.

Add boxes 1 to 5 and enter the total here. Amounts under volunteer forces (box 4) and optional insurance (box 5) are fully insurable and not subject to deduction.

Enter any non-insurable gross earnings included in box 1 and 2, including the portion of earnings of out of province employees that is for work done in other Canadian jurisdictions outside of Ontario.

For more information see our policy on Determining Insurable Earnings.

If you have out of province employees, or employees who work in more than one Canadian Province or territory, go to our policy on Non-resident Workers and Insurable Earnings - Interjurisdictional Agreement.

For businesses that are not in the construction industry, enter the total executive officers’ gross earnings included in boxes 1 and 2.

If you have employees or contractors whose gross earnings exceed the 2022 annual maximum insurable earnings ($100,422), enter the total excess earnings for these employees here.

If you are closing an account in 2023, the 2023 maximum insurable earnings ceiling is $110,000.

To calculate each individual employee’s (or contractor’s) excess earnings, subtract the annual maximum insurable earnings from their total earnings reported in boxes 1, 2 and/or box 3, if applicable.

Add boxes 7, 8 and 9. Enter the total here.

Subtract the amount in box 10 from the amount in box 6 and enter the difference here.

These are the total insurable earnings on which premium calculations are based.

You must complete section B to ensure the insurable earnings are allocated correctly. You will have one or  more pre-printed or pre-populated NC on the form.

One NAICS code preprinted in section B

Enter the amount from box 11 in column A, direct earnings and in column C, insurable earnings.

Proceed to section C - premium calculation.

Two or more NAICS codes preprinted in section B

You must assign the insurable earnings of each employee, including optional insurance amounts (included on Attachment 1, if applicable) to one or more of the NCs.

In most cases you will have earnings that apply directly to each NC and earnings that are common to two or more NCs.

Add up the direct earnings assigned to each NC. Enter the total in section B of the Form beside the appropriate NC in column A, direct earnings.

If you have no common earnings, also enter the direct earnings totals into column C, insurable earnings.

Proceed to section C - Premium calculation.

Transfer the common earnings for each NC from column 3 on the Worksheet for calculating and allocating common earnings (PDF) under Common Earnings (column B) on the reconciliation form.

Transfer the insurable earnings for each NC from column 4 on the worksheet to column C, insurable earnings on the reconciliation form.

For details on how to calculate and prorate common earnings for businesses with multiple NAICS, see assigning insurable earnings.

Transfer the insurable earnings (Section B column C) for each NC to the appropriate NC under (column C).

Add all entries under section C, column C and enter the total in box 12. If this amount does not equal the amount in section A, box 11, review your calculations.

To calculate the premium for each NC, multiply the amount in column C by the premium rate pre-printed on the form in column D, then divide by 100.

Premium = Insurable earnings x premium rate ÷ 100

Enter the result in the NC Premium column. Add up the premiums for all the NCs and enter the total or the $100 minimum premium (whichever is more) in box 13.

A minimum premium of $100 applies to accounts that are open during any part of a calendar year, even if no premiums are reported.

This amount shows the WSIB’s record of the total premium amount already reported on all premium remittance forms for the reconciliation period covered, and reflects any further revisions or adjustments processed by the WSIB by the date the reconciliation form is printed or made available online.

Calculated by subtracting the total premium amount reported from the total premium amount

Reconciled difference = total premium amount reported - total premium amount

If this amount is positive, you will see that amount under amount due.

If this amount is negative, you will see that amount under credit to account.

If the amount is zero, please continue and submit your reconciliation.

If your account is open, the WSIB will apply the year end reconciliation credit (plus interest) to any balance owing on your account for this or upcoming reporting periods.

If your account is closed and there is a net credit, the WSIB will refund the credit.

This is the amount you owe the WSIB.

Enter the amount of the payment you are making.

Authorized contact

An authorized contact has been given authorization by a corporate officer in your company or someone who would normally have access to, and control of, the information to be released.

Examples include sole proprietors, partners, presidents, vice-presidents, general managers, chief financial officers, controllers, directors of finance, safety officers and other people with access to confidential business information.