Voluntary Registration

Document sections:| Law | Policy | Guidelines | References |

Law

s.2(1)

"employer" means every person having in his, her or its service under a contract of service or apprenticeship another person engaged in work in or about an industry and includes,

(a) a trustee, receiver, liquidator, executor or administrator who carries on an industry

(b) a person who authorizes or permits a learner to be in or about an industry for the purpose of undergoing training or probationary work, or

(c) a deemed employer, ("employeur")

s.75(1)

Every Schedule 1 and Schedule 2 employer shall register with the Board within 10 days after becoming such an employer.

s.75(2)

When registering, a Schedule 1 employer shall give the Board a statement setting out the total estimated wages that workers are expected to earn during the current year.

s.75(3)

When registering and at such other times as the Board may require, a Schedule 1 employer shall give the Board such information as it may require to assign the employer to a class, subclass or group and such other information as the Board may request.

s.151(1)

An employer who fails to register or to provide the information required under section 75 is guilty of an offence.

s.151(1.1)

An employer who knowingly provides false or misleading information under section 75 is guilty of an offence.

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Policy

When an employer is non-compliant with respect to its registration obligations and, while remaining undiscovered by the WSIB, comes forward to voluntarily disclose the non-compliance, the WSIB may

• waive penalties
• refrain from investigating and/or laying applicable provincial offences charges and
• require the payment of retroactive premium, interest free, from the effective date of registration only. See "Effective date of registration" below

NOTE

An employer has not fulfilled their compliance obligations under the Workplace Safety and Insurance Act and WSIB policy 14-02-02, Registration, if it has not provided

• information about their business operations within 10 calendar days of the date the first worker begins employment, and

• a completed registration form to the WSIB by the final day of the month following the month in which the first worker began employment

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Guidelines

Making a voluntary disclosure for registration

Voluntary disclosure means that a non-compliant employer for the purpose of 14-02-02, Registration approaches the WSIB on its own initiative to disclose its status and to register. Voluntary disclosure is accompanied by the details of the registration non-compliance and can be initiated

• by mail, fax, phone, or e-mail, or
• in person

The disclosure should include enough detail to allow the facts to be verified. Specifically, the employer is expected to provide complete and accurate information/documentation as described in 14-02-02, Registration and any other information requested to facilitate registration.

NOTE

This policy applies only to new employer registrations.

When this policy is not applicable

This policy is not applicable to employers who have been identified for registration before their voluntary disclosure as the result of

• the WSIB's proactive registration activities
• registration resulting from the WSIB's information exchange agreements with the Canada Revenue Agency (CRA) or other authorities or administrations
• Regulatory Services referrals
• audit discoveries
• action line referrals (anonymous telephone calls)
• revenue recovery activities
• WSIB coverage decisions resulting from classification reviews
• claims made where employer is not registered
• any other means of identification

This policy is not applicable to employers who provide inaccurate or incomplete information for registration purposes in their voluntary disclosure.

When this policy is not applicable, employers will be registered under the terms of 14-02-02, Registration, and all other relevant WSIB policies may apply as required (for example, 22-01-05, Offences and Penalties - General; 22-01-08, Offences and Penalties - Employer; 14-02-06, Employer Premium Adjustments; 14-02-07, Employer Non Compliance Interest and Charges, etc.).

Retroactive premiums

Employers registered under this policy are required to pay retroactive premiums, interest free, from the effective date of registration.

Effective date of registration

Period of full amnesty, October 29, 2007 - March 31, 2008 inclusive

During this period the date of voluntary disclosure is the effective date of registration.

Example 1

Voluntary disclosure is made Mar. 31, 2008. The effective date of registration is Mar. 31, 2008.

Current plus one year: April 1, 2008 and onwards

For employers registered under this policy on or after April 1, 2008 the effective date of registration is the later of

• the date of first hire
• January 1 of the year prior to the year of voluntary disclosure.

Example 2

Voluntary disclosure is made July 1, 2008. First hire was Feb. 10, 2008. The effective date of registration is Feb 10, 2008.

Example 3

Voluntary disclosure is made July 1, 2008. First hire was Feb. 10, 2007. The effective date of registration is Feb 10, 2007.

Example 4

Voluntary disclosure is made July 1, 2008. First hire was Feb. 10, 1997. The effective date of registration is Jan. 1, 2007.

Previous and subsequent infractions

Past WSIB debts relating to previous periods of registration are not waived under the terms of this policy.

Non-compliance after registration under this policy is subject to all relevant WSIB policies. For example, penalties, interest, etc. are levied for subsequent reporting/payment infractions, offences or other statutory non-compliance under the respective WSIB policies, as the case may be.

Application date

This policy applies to all "voluntary registration" decisions made on or after October 29, 2007.

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References

Legislative authority

Workplace Safety and Insurance Act,1997, as amended

Sections 2(1), 75(1),(2),(3), 151(1),(1.1)

Minute

Administrative

#2, September 25, 2007, Page 447

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