Session C4 Workers Compensation and Payroll. Presented by: Deepak Kothary, WorkSafeBC

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1 Session C4 Workers Compensation and Payroll Presented by: Deepak Kothary, WorkSafeBC

2 The Workers Compensation Board of British Columbia Presented by Deepak Kothary June 20, 2013 Agenda 1. Overview of Workers Compensation 2. Workplace Status Compensation 5. On-line Services 1

3 Overview of Workers Compensation What is workers compensation insurance? basic cornerstones: No fault insurance system Collective liability Security of payment Exclusive jurisdiction Independent agency Overview of Workers Compensation Funding the System Collective liability Self-Insured Employers 2

4 Overview of Workers Compensation Scope of Coverage This Part applies to all employers, as employers, and all workers in British Columbia except employers or workers exempted by order of the Board. Workers Compensation Act [RSBC 1996] CHAPTER 492, section 2(1) Overview of Workers Compensation The WorkSafeBC Vision British Columbians free from workplace injury, disease, and death. 3

5 Workplace Status Responsibilities and benefits flow from workplace status Historic Compromise Worker Employer Independent Operator Responsibilities & Benefits Workplace Status EMPLOYER A person or entity employing workers Can be an individual, a corporation, or any other entity Mandatory registration WORKER An individual who performs work for an employer under a contract No separate business existence Can not register INDEPENDENT OPERATOR Has an independent business existence Neither an employer nor a worker Optional registration 4

6 Workplace Status Worker or Independent Operator? MAJOR TEST Does the firm have a business existence independent of the person or entity for whom work is done? Factors to consider include: Control Profit and Loss Equipment supply Integration Account life cycle Registration Classification and Rate Setting Experience Rating and Rate Modification Audit Clearances Account Maintenance Payroll Reporting and Remitting 5

7 Employer Responsibilities Register Report Remit Provide full, complete, and accurate information online, fax, or mail online, by phone, fax, or mail online, by phone, at bank, in person, by mail payroll, classification Classification & Rates Rate Setting Classification units Classification & Rate Setting Industry groups Rate groups 6

8 Classification & Rates Classification Rule Firms are classified based on their MAIN BUSINESS UNDERTAKING in British Columbia, unless a policy exception applies Experience Rating Experience Rating Compares a firm s claim costs to the average performance of its rate group to determine the amount of discount or surcharge to apply to its base rate Experience rating can save businesses money and creates incentives for workplace safety and return to work programs 7

9 Experience Rating Experience Rating House Construction (CU ) 2013 base rate $ Base rate $ % Discount ($2.77) 100% Surcharge $5.53 Net Rate $2.76 Net Rate $11.06 Payroll 500,000 Payroll 500,000 Assessment $13,800 Assessment $55,300 Assessable Payroll 4 categories Personal optional protection Principals earnings Contractors earnings Assessable Payroll Wages & Salaries 8

10 Assessable Payroll Worker Payroll commissions gratuities holiday pay wages & salaries Gross Earnings bonuses Assessable Payroll Total amount paid to each active principal, shareholder, director or officer of a company, including: Earnings on T4 Management fees Principals Earnings Dividends paid as remuneration 9

11 Assessable Payroll Administration, Management and Other Common Payroll Reported and assessed in the classification assigned to the employer Prorated in the ratio of net assessable direct payroll Assessable Payroll Contractors Earnings Earnings of non-registered labour contractors included in assessable payroll Equipment allowance may be deducted link 10

12 Assessable Payroll Personal Optional Protection Optional coverage Available to a proprietor or partner of an unincorporated business Premiums are based on the amount of coverage applied for. Assessable Payroll Reporting and Remitting Annual vs. quarterly remittance Employer Payroll and Payment Form Employer Payroll and Contract Labour Report Penalties 11

13 Audit & Inquiry Audit and Inquiry Self-assessing and self-reporting but scrutinized system Payroll examinations (audits) are a way of ensuring employers are meeting their assessment obligations. Clearance System Clearance Letters and Section 51 liability Where work is undertaken by a contractor, both the contractor and the person for whom the work is undertaken are liable for the amount of any assessment. The contractor is primarily liable. 12

14 Clearance System Clearances Clearance letters Clearance Alert GoldStar Clearance Compensation Services Employer and Worker Responsibilities Entitlement and Benefits Rehabilitation and Return to Work 13

15 Compensation Employer Responsibility Report every injury claimed to arise out of and in the course of employment to WorkSafeBC within 3 days A reportable injury requires medical treatment or results in time loss Compensation Worker Responsibility Report to employer as soon as practicable Seek medical attention Application must be filed or adjudication made within one year 14

16 Review & Appeal Reconsideration, Review, & Appeal What can be appealed? Grounds for reconsideration Levels of appeal Timelines The Employers Advisers Office Online Services Register Report and remit Clearance letters Report an injury Start a claim View claim costs Forms Publications Safety at Work Regulation and Policy 15

17 Contact Us Employer Service Centre Claims Call Centre Workplace Safety & Health Questions? 16

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