Quick Links
Customer Centres
Reporting shareholder earnings
Employers report their shareholders' earnings to WorkSafeBC on two forms:
- Employer Payroll and Contract Labour Report (which all employers submit once a year)
- Employer's Remittance Form (which employers with quarterly accounts remit four times a year)
Shareholders' earnings should be included as part of the overall calculation of wages and salaries. Dividends are considered part of shareholders’ earnings when paid as remuneration for activity in the company.
Active directors, shareholders, and other corporate officers should report the same gross earnings they report to the Canada Revenue Agency (CRA).
For more information, read payroll reporting FAQs to see how you can avoid common payroll reporting errors.