Like fishers, registration requirements and the methods of assessment differ for some employers in the logging industry. The two main industry components for consideration are harvesting and processing.
Wood harvesters (cutters or loggers) pay assessments based on the volume (cubic meters) of wood cut. The person or firm who owns the cutting permit or cutting rights to the land on which wood is cut must register and pay the assessment.
Wood harvesters must report the volume of wood cut and their purchases quarterly. The quarterly statements are mailed out to employers in this industrial classification 30 days before the reporting deadlines. Failure to meet the quarterly reporting deadlines will result in quarterly late reporting penalties.
Employers engaged in other aspects of the forestry industry such as sawlog and pulpwood handling and processing must register and pay assessments based on the payroll of their workers. These employers will have two accounts with the Commission – one for their forestry operations and one for their wood harvesting.