Report payroll & pay premiums
As an employer, your responsibilities include reporting your payroll and paying your premiums; even if you have zero payroll or owe zero premiums, you must still report your payroll. We offer a number of convenient ways for you to do so.
Changes to assessable payroll practices
To simplify the calculation of assessable payroll and better align with the practices of the Canada Revenue Agency, WorkSafeBC has made changes to our assessable payroll reporting practices. These changes took effect January 1, 2024, and apply to the 2024 year onwards. Learn more.
- Before you begin
- Report payroll and pay premiums online
- Other methods of payment
- Return your completed form
- Resources
COVID-19 claims costs and your insurance rate
Learn more about the approach taken by WorkSafeBC to recognize the negative impact that COVID-19 claims costs may have had on employers.
Before you begin
First, review our dates and deadlines to get a sense of when you need to report your payroll and pay premiums.
You'll need the following information:
- Your WorkSafeBC account number and payroll report ID. You'll find these on your payroll report.
- Your payroll records for the previous year or quarter, including:
- The total wages and salaries paid to workers, including shareholders' earnings.
- The total payments to contractors and unregistered subcontractors in the previous year or quarter. In some circumstances, an equipment allowance may be claimed against unregistered subcontractors' earnings.
- The names of workers and active shareholders who have earned more than the maximum assessable earnings for the reporting year (the maximum is listed on your form).
- For quick reference aids on assessable payroll, see Appendices A, B, and C in our Assessable Payroll Practice Directive.
- A credit card or your bank account information, if you want to make a payment or set up a payment method.
Maximum wage rate
WorkSafeBC assesses up to the maximum wage rate for each individual included in an employer’s assessable payroll. Any earnings which exceed the maximum wage rate are referred to as excess earnings and are excluded from the employer’s assessable payroll. The calculation for excess earnings is included in Step 1 of the Annual Payroll Report employers are required to submit each year.
Report payroll and pay premiums online
Our enhanced employer online services are the easiest and most convenient way for you to report payroll, pay premiums, and more. If you report your payroll online, you will not need to send us a hard copy of your form. You should keep track of any transaction reference numbers for your records.
Online services account
By signing up for an online services account with WorkSafeBC, you can report payroll and pay premiums online and take advantage of the many other benefits in our online services, including:
- Pay by credit card or direct debit. Please note that credit card payments are limited to $10,000 or less.
- Real-time clearance – most firms can view their updated clearance status immediately after making a payment.
- View your firm’s rate information, including experience rating adjustments and claims costs.
To start reporting and paying premiums online, watch a short video to learn how to create your online services account, or log in to or sign up to create an account for online services.
Log in or create an accountFast File & Pay
If you don’t have an online account, you can still use our Fast File & Pay application to report your payroll and pay your premiums online. This application may be an option for you if you don’t want to sign up for an online services account to access our full range of online services, which have recently been enhanced and improved.
Before using this application, please be aware that:
- If you intend to report payroll, you will need to have your annual payroll report or quarterly remittance form on hand.
- Payroll reports are only accepted for the current reporting period.
- You cannot use this application to amend a payroll report you have already submitted.
- Payment is accepted by credit card using your Visa, MasterCard, or American Express and limited to $10,000 or less. If you intend to make a payment, make sure you have your credit card information ready.
Other methods of payment
- At your financial institution: Please allow five days for processing. Also, please note that some financial institutions require you to have a bank account at their branch in order for you to make a payment.
- By mail: Please ensure you include your payment stub and write your e-banking number on the front of your cheque. Your e-banking number can be found on your Payroll Report. Without this information, we may be unable to process your cheque, which can lead to penalties, and impact clearances for you. The cheque is payable to: WorkSafeBC Assessment Receivables, PO Box 9600 Stn Terminal, Vancouver BC V6B 5J5. Please allow for mailing time and five days for processing.
- At your nearest WorkSafeBC office: Visit the office location closest to you to pay. All offices accept payment by cheque and money order. Our Richmond office also accepts payment by debit card, credit card and cash. Credit card and cash payments are limited to $10,000 or less.
Return your completed form
Even if you have nil payroll, you must complete and return your entire remittance form to WorkSafeBC by the due date printed on the top right-hand corner of your form.
If you pay by mail, return the entire form, including the payment stub, in the envelope provided with your form. If you pay at your bank, be sure to send the top portion of the form in the envelope by the due date.
You can also fax the form to us at 604.244.6490. Please note: Our system can only process 10 forms per fax transmission. If you have more than 10 forms to submit, please send them in multiple transmissions.