Reporting and Payment
When you register with WCB, we will determine how often you need to send us a remittance that includes your payroll report and payment. You will also receive a due date when we must receive that remittance.

There are 6 remitting frequencies:

• every month

• every quarter

• 2 times a month (Threshold 1)*

• 4 times a month (Threshold T2)*

• bi-weekly payroll (Threshold T2B)*

• semi-monthly payroll (Threshold T2S)*

*Any employer that remits to us more than once a month is called an accelerated remitter.

• WCB uses “Threshold 1,” “T1” and “accelerated remitter” interchangeably for those who pay twice a month.

• “Threshold 2,” “T2” and “accelerated remitter” are used by WCB interchangeably to refer to those who pay four times per month.

Multiple Policies
If you have more than one policy under your account, each policy may have its own remitting frequency.  

Remit Through CRA
You make your remittance to us through the Canada Revenue Agency (CRA). Even if you do not currently report to CRA, you will remit to us through them. We will assign you a business number for this purpose.

Your remittance must be made by your due date, otherwise, you may be charged a penalty and interest.