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Assessable Earnings


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Assessable earnings is the amount that you must pay assessments on each calendar year.  It is your workers’ gross earnings less deductions allowed by the Commission for that year. Both your gross earnings and deductions must be reported on your annual Employer Payroll Statement by February 28th.

The following are some of the types of earnings that are assessable:

  • Gross salary, gross hourly earnings, overtime, retroactive pay increases;
  • Directors’ earnings, directors’ fees and directors’ bonuses;
  • Shareholder dividends where the owner chooses to be remunerated for their services with a share of profits;  
  • Vacation pay, work-related and discretionary bonuses, tips and gratuities;
  • Commissions from employment;
  • Sick pay, up to 13 consecutive weeks;
  • Gifts, education allowances;
  • Earnings for casual workers, including cash paid to irregularly scheduled workers;
  • Contract payments to individuals who the Commission has determined to be workers (see Hiring Contractors);
  • All taxable benefits.

For a more detailed list of earnings please see the Assessable Earnings Fact Sheet