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.

The process for reporting assessable payroll and paying a premium is similar to filing a tax return. Toward the end of the year, you will receive a letter by mail telling you the base premium rate for your classification unit for the upcoming year. This is not a bill, and you do not make a payment at this time.

Most small businesses will also receive an Employer Payroll and Contract Labour Report (form 1810). Use this form to report your annual assessable payroll and determine your premium for the previous year. This payment is then due at the beginning of the following year.

There are two categories of remittance: annual and quarterly.

Annual remittance

If you have a projected annual premium of less than $2,000, you will generally report your payroll and pay your premium once a year. Most small businesses remit annually.

Quarterly remittance

If you have a projected annual premium of $2,000 or more, you will generally remit on a quarterly basis. The quarterly remittance dates are April 20, July 20, October 20, and January 20.

Report and pay

Most small businesses will receive an Employer Payroll and Contract Labour Report (form 1810). Use this form to report your annual assessable payroll and determine your premium for the previous year. If you remit quarterly, you will also receive an Employer's Remittance Form (form 1820) to report your assessable payroll, calculate your premium, and make your quarterly payment.

Before you begin, 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 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). See the "Assessable earning guide: Wage and salaries and equivalent" on worksafebc.com for more details.
  • 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.
• A credit card or your bank account information, if you want to make a payment or set up a payment method.
  

Payment options

You can pay your premiums using one of the following methods.

Online at worksafebc.com

Set up an online account at worksafebc.com to report your payroll and pay your premium using your credit or debit card.

Through Fast File and Pay

Fast File and Pay enables you to report your payroll and pay your premiums online without having to sign up for an online services account. This may be an option for you if don't want to access our full range of online services. You can find Fast File and Pay on worksafebc.com under "Report payroll & pay premiums."

Through online banking

You can also set up WorkSafeBC as a bill payment on your online banking website using the e-banking number on your statement as your account number.

At a financial institution

Pay at your financial institution using the bottom part of form 1810 or 1820, as appropriate. Then mail or fax in the completed top part of the form by following the instructions on the form, which includes contact information.

At a WorkSafeBC office

Visit your nearest WorkSafeBC office with your completed form 1810 or form 1820 and pay by cheque or 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.

By mail

Mail your completed form with a cheque or money order to the address indicated on the form.

What happens if I don't report and pay on time?

It's important that you report your payroll accurately and pay your premiums on time. If you don't report your payroll by the due date, we will estimate your annual payroll and you will be charged a penalty according to the schedule below.

Penalty Schedule	Tier 1	Tier 2	Tier 3	Tier 4
Annual Assessment	$0-$5,999	$6,000-$19,999	$20,000-$199,999	$200,000+
Penalty Amount	$50	$150	$500	$1,000