* 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: needwsibcoverage.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.