WSIB Expands Compulsory Coverage in Construction Industry
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On January 1, 2013, the Workplace Safety and Insurance Board (WSIB) extended compulsory coverage.
It’s now extended to independent operators, sole proprietors, partners and executive officers in the construction industry (with certain exceptions) under the Workplace Safety and Insurance Act, 1997 (WSIA).
Who is exempt from WSIB extended compulsory coverage?
Home Renovation Workers
If workers are engaged exclusively in home renovation work, as defined in this policy, they are exempt from compulsory coverage.
Exempt home renovation work means construction work that is performed:
- By an independent operator
- A sole proprietor
- A partner in a partnership
- or an executive officer in a corporation and,
- On an existing private residence that is or will be occupied by the person who directly retains the contractor (independent operator, sole proprietorship, partnership, or corporation), or by a member of the person’s family.
Partners and Executive Officers
Partnerships, corporations with workers, and corporations without workers but with multiple executive officers may exempt one partner or one executive officer – if that individual does not perform any construction work. Construction work is defined as any manual work of a skilled or unskilled nature, the operation of equipment or machinery, or the direct on-site supervision of workers.
A non-exempt partner or a non-exempt executive officer, who does not do any construction work, would qualify for a reduced rate.
Holding Companies
A holding company is not considered to be an employer in the construction industry since they do not enter into construction contracts.
Contact the knowledgeable and experienced team at Hogg, Shain & Scheck for tax and accounting services for the construction industry.