Reporting requirements

An employer who continues to pay an employee's salary before and after a workers' compensation board claim is decided is not allowed to retroactively reduce earnings in the current year, or amend a previous-year T4 slip, and call the earnings workers' compensation benefits. As a result, the employee has to report, in the year it is received, the salary he or she receives before and after a workers' compensation board claim is decided.

Our policy applies to:

• self-insured employers who are directly liable for the cost of amounts that the workers' compensation board awards to employees; and
• regular employers who are not directly liable for the cost of amounts that the workers' compensation board awards to employees.

Note
Since employers cannot amend T4 slips or the current-year payroll records, they are not able to recover their share of the CPP and EI contributions.

Need assistance?

If you are unable to find the information you were looking for about this specific topic, please select the Contact us button.