Do I Have to Register for WSIB in Ontario as a Small Business?
Updated: Oct 9
Short answer: Most Ontario businesses with employees have to register for WSIB within 10 calendar days of hiring their first employee. A few industries are not required to register, and owners outside construction are not covered unless they apply. Remote Bookkeeping handles WSIB registration, filing and clearances for small businesses across Canada - you pay only for the services you need.
The WSIB is the Workplace Safety and Insurance Board, Ontario's workers' compensation insurer. Employers pay premiums on their payroll, and employees who are hurt at work get benefits from the WSIB instead of suing the employer. Every other province has its own board with its own rules.
Who has to register for WSIB in Ontario?
Most Ontario businesses that have employees must register. The WSIB counts family members and sub-contractors as employees for this purpose.
The deadline. You have 10 calendar days to register from the day you hire your first employee.
Who counts. Full-time, part-time, seasonal and temporary employees, students and apprentices all count.
Typical industries. Construction, restaurants and bars, sales, services, agriculture, manufacturing, trucking and transportation.
Households. A homeowner who hires a domestic employee, such as a nanny or housekeeper, also has to register.
If you miss it. The WSIB says late or missing registration can lead to penalties, investigation, provincial offences charges and retroactive premiums.
Registration is free and done online. See the WSIB page How to register your business.
Which businesses do not have to register?
Some industries are not required to have WSIB coverage. They can choose to apply for it.
The WSIB lists these examples:
banks, trusts and insurance companies
trade unions
private day cares
travel agencies
photography businesses
barber shops and many hair salons
funeral or embalming establishments
This list is not complete, and the answer depends on your exact business activity. The WSIB's online registration asks questions about your business and confirms if you must register. A business that is not required to register can choose to have WSIB insurance for its employees.
Am I covered as the owner, or only my employees?
Outside construction, only your employees are covered. Sole proprietors, partners, independent operators and executive officers of a corporation are not covered automatically.
Optional insurance. An owner can apply for coverage with the WSIB's optional insurance form.
Coverage amount. You pick an amount that reflects your annual earnings, up to the yearly maximum.
Start date. Coverage begins the day the WSIB receives the signed form and lasts at least three months.
No employees. An owner with no employees, outside construction, does not have to register at all.
What are the WSIB rules for construction businesses?
Construction is different: people who own or run a construction business must have WSIB coverage, with or without employees. This covers independent operators, sole proprietors, partners and executive officers.
There are two main exemptions:
Home renovation. Owners who do only home renovation work, hired directly by the person who lives in the home, are exempt. Their employees still need coverage.
One partner or executive officer. A partnership or corporation can exempt one partner or executive officer who does no construction work. Site visits are allowed. A declaration is filed with the WSIB.
Details are on the WSIB page on compulsory coverage in the construction industry.
How much does WSIB cost in 2026?
Your premium is your insurable earnings times your premium rate, divided by 100. The rate depends on your industry and your claims history.
The formula. Premium = insurable earnings x premium rate ÷ 100.
Average rate. The average premium rate in 2026 is $1.23 per $100 of insurable payroll. Your own rate may be higher or lower.
Maximum. For 2026 the annual insurable earnings maximum is $121,700 per employee. Pay above that amount is not counted.
What counts. Wages and salary, bonuses and commissions, overtime, vacation pay and sick pay.
Example. A business with $150,000 of insurable payroll at the average rate pays $150,000 x 1.23 ÷ 100 = $1,845 for the year. The WSIB explains what to include in how to calculate your premium and insurable earnings.
When do I report and pay WSIB premiums?
How often you report depends on your yearly insurable earnings. You report and pay by the same due date.
Yearly insurable earnings | Reporting frequency | Due dates |
Less than $20,000 | Annual | April 30 |
$20,000 to $999,999.99 | Quarterly | April 30, July 31, October 31, January 31 |
$1,000,000 or more | Monthly | Last day of the following month |
Late reports or payments. The WSIB adds a non-compliance charge when premiums are not reported or paid by the due date.
No payroll in a period. You still report, with a premium of zero.
How to report. Through the WSIB's online services or your bank's online bill payment.
WSIB premiums are separate from your payroll deductions for the CRA and from Ontario Employer Health Tax. Each one has its own account and due dates.
What is a WSIB clearance, and when do I need one?
A clearance is a number the WSIB issues to show that a business is registered and up to date with its reporting and payments. Customers ask for it before they hire you.
Cost. The WSIB provides clearances at no charge.
How long it lasts. A clearance is valid for up to 90 days.
Construction. A clearance is required before construction work starts and for as long as the work goes on. Without one, both the contractor and the business that hired them commit an offence, with a maximum fine of $100,000.
Why the customer wants it. With a valid clearance, the WSIB will not hold the customer liable for premiums the contractor owes for that period.
How can a bookkeeper help with WSIB?
A bookkeeper can register the business, report your premiums on time and keep your clearance current. The WSIB allows an accountant or bookkeeper to register a business for its owner.
At Remote Bookkeeping, workers' compensation work is charged separately from your monthly bookkeeping plan. We register clients with the WSIB, prepare and file the premium returns, and request clearances. We also file workers' compensation returns in the other provinces. Our prices are published, you build your own plan and pay only for the services you need, and the price is the same across Canada. See our bookkeeping services and the pricing calculator.
Frequently asked questions
Do family members count as employees for WSIB?
Yes. The WSIB says most Ontario businesses with employees must register, and that includes family members who work in the business.
Do I have to register for WSIB if I only use subcontractors?
It depends on their status. If the WSIB considers a subcontractor an independent operator, you do not pay premiums on their earnings. If not, the labour portion of the contract counts as your insurable earnings. The WSIB uses a questionnaire for each industry to decide.
How much does it cost to register, and how long does it take?
Registration is free and takes about 10 minutes online. In most cases you get your WSIB account number right away. You pay premiums once you have insurable earnings.
Can I register before I hire my first employee?
Yes. You can register in advance, and coverage starts when your first employee starts working. Tell the WSIB within 10 days if your plans change.
Sources
About Remote Bookkeeping
Remote Bookkeeping is a Canadian-owned firm that provides monthly bookkeeping, financial reporting, payroll, HST/GST filing, year-end preparation and QuickBooks Online setup for small businesses across Canada. It was founded by Lia and George, who bring more than 30 years of combined experience. Call (289) 867-0808 or 1-800-880-9141, or contact us. Related post: How Does Payroll Work for a Small Business in Canada?
This article is general information for Canadian small business owners. It is not tax, legal or accounting advice for your particular situation. Rates and thresholds change - always confirm against the source linked above or ask us.
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