Introduction

• Reconciliation Forms
  Who must file a Reconciliation Form? Why must I file a Reconciliation Form? How are classification units, rate groups and premium rates related to the Reconciliation Form? What do I need to do to complete a Reconciliation Form? What material/business changes do I need to report to the WSIB?
• Who is a worker?
  Defining a worker Executive officers Optional insurance  Cancelling optional insurance Contractors/subcontractors Is the individual you hired a worker or an independent operator? Clearances
• Completing the Form
  How do I complete the Reconciliation Form?  Section A: Calculating total insurable earnings  Section B: Allocation of total insurable earnings by classification  Section C: Premium calculation  Section D: Certification  Returning the Reconciliation Form and making payments
• Due dates, ...
  Chart
• Calculating IE*
  Earnings recordsGross earnings How to determine gross earnings of contractors/subcontractors What are adequate records? What happens if records are inadequate? Excess earnings Assigning insurable earnings Prorating common earnings CHART: Calculating & Assigning Common Earnings Worksheet: Calculating & Assigning Common Earnings
• More info
  Frequently asked questions Contact Information
•  

* IE is insurable earnings

The WSIB sets an annual maximum for insurable earnings.  For 2012, the annual maximum was $81,700.  For 2013, the annual maximum is $83,200.

This Guide is intended to help you complete your WSIB Reconciliation Form. It does not replace the Workplace Safety & Insurance Act or WSIB policies as final authority for the Ontario workplace safety and insurance system. 

Each year, the WSIB identifies topics in the Guide that need to be clarified. As a result, wording may change from year to year. These changes do not indicate a change of policy. For exact descriptions of the law and policies concerning workplace safety and insurance in Ontario, please refer to the Workplace Safety and Insurance Act and WSIB policies. 

What is new for 2013

Mandatory WSIB coverage in construction

Starting in 2013 nearly everyone working in Ontario in the construction industry MUST have workplace safety and insurance coverage from the Workplace Safety and Insurance Board (WSIB). This means big changes for construction business owners, contractors and subcontractors.

Who needs coverage?

• employers with workers
• independent operators
• sole proprietors
• partners in partnerships and
• executive officers in corporations

Learn more at: www.BeRegisteredBeReady.ca

Print this guide

Our Reconciliation Guide is now an easy-to-navigate online document, but you can also print your own copy.

Need more information? 

Contact a WSIB account representative with your account number.

Do not use this guide if you are an Independent Operator, a Sole Proprietorship, or a Partnership and Corporations in Construction that is closing an account in 2013 and carried on a business in construction. Visit Mandatory coverage in the construction industry for detailed information and tools to help you complete your WSIB Reconciliation form. 

Coverage for construction employers 

If you carry on a business in construction or work in the construction industry, the rules for who must have WSIB coverage changed on January 1, 2013. Under the Workplace Safety and Insurance Act, 1997 (WSIA), compulsory coverage under the insurance plan extends to independent operators, sole proprietors, partners and executive officers in the construction industry, with certain exceptions. It is an offence to not be registered with the WSIB if you are compulsorily covered. 

Clearance certificate in construction 

Beginning January 1, 2013, obtaining a clearance in construction is compulsory. A principal who directly retains a contractor or a contractor who directly retains a subcontractor to perform construction work must obtain a clearance before the contractor or sub-contractor undertakes the construction work. Contractors or subcontractors cannot begin construction work without a valid clearance. A clearance must be in effect for the entire time the contractor or subcontractor is performing the work. Starting the work without a clearance certificate is an offence. Please visit the Mandatory coverage in the construction industry for more details.