Question

I was wondering if you could help me with my two payroll questions?

1. What is required to be filed by provincial/territorial workers’ compensation authorities?

2. What are the year-end filing requirements for provinces assessing employer health taxes?

Answer 1

1). Despite everyone's best efforts, accidents can happen in any workplace. Workers' Compensation programs protect employees from the financial hardships associated with work-related injuries and occupational diseases. While these programs are largely administered by provincial and territorial governments in Canada, the Labour Program is responsible for claims that involve federal government employees - both inside and outside of the country - who are injured on the job, become sick from an occupational disease or are slain while on duty. We also administer claims submitted by certain merchant seamen and federal penitentiary inmates.

2)

You are required to pay EHT if you are an employer who pays remuneration to employees who:

• physically report for work at your permanent establishment in Ontario, or
• are attached to your permanent establishment in Ontario (refer to permanent establishment), or
• do not report for work at any of your permanent establishments, but who are paid from or through your Ontario permanent establishment. For example, if you have employees in another province who work from their homes but are paid from the Ontario office, remuneration paid to these employees may be subject to EHT