Coverage within Saskatchewan – Out of Province Employers
Effective date: August 1, 2002
Application: Applies to all employers based outside of Saskatchewan who carry on or undertake activities in Saskatchewan.
Policy subject: Employer coverage and registration
To establish coverage guidelines for out-of-province employers.
Incidental means out-of-province workers come into Saskatchewan two or less times per year or for a duration of four or less consecutive days.
Principal means any person, association or body that hires a contractor. Principals are considered employers.
Employer means any person, association or body that hires one or more workers on a full-time, part-time, casual, seasonal or contract basis.
Worker is a person who has entered into a contract of or for service, written or oral, expressed or implied, and includes:
- A learner.
- A member of a municipal volunteer fire brigade.
- A director of a corporation who reports earnings on a T4.
- A contractor (including a director receiving assessable earnings reported on a T4A and T5018), and
- Any person who is considered to be a worker by the Board.
- When employers based outside of Saskatchewan require their employees to travel into Saskatchewan, either as part of the employer’s operations in another province or solely for the purpose of operating a portion of their business activities in Saskatchewan, clarification is needed as to when or in what circumstances the employer and their employees become subject to The Workers’ Compensation Act, 2013 (the Act) of Saskatchewan.
- The Saskatchewan Workers’ Compensation Board (the WCB) has exclusive jurisdiction under Section 20 of the Act to determine all matters and questions arising under the Act, including under 20(2)(h) whether any industry is within the scope of the Act and under 20(2)(i) whether any worker is within the scope of the Act.
- “Industry” is defined in Section 2(1)(q) as “an industry to which this Act applies and includes an establishment, undertaking, trade and business.”
- Section 3(1) makes application of the Act mandatory to all “employers and workers engaged in, about or in connection with any industry in Saskatchewan”, except industries that are specifically excluded. It is necessary for assessment and injury coverage purposes, to determine whether an out-of-province employer is carrying on business in a mandatory Saskatchewan industry and therefore, is required to register and pay premiums to the WCB.
- Section 26 states: “If a worker suffers an injury, the worker is entitled to compensation. Compensation is to be paid by the board out of the fund.”
- Employers required to register with the WCB who are in default of submitting a statement of payroll or paying assessments to the Board, shall be subject to the penalties set out under Section 153 of the Act, and Sections 3, 4, 5 and 8 of The Workers' Compensation General Regulations, 1985 (the “General Regulations”).
- Where an out-of-province employer is awarded a contract for work to be carried out in a mandatory Saskatchewan industry, registration with the WCB is required if the employer:
- Has established a place of business in Saskatchewan, or
- Employs Saskatchewan resident workers.
- Where neither of the above is true, out-of-province employers performing work for a principal in a mandatory Saskatchewan industry will be required to register if:
- The employer comes into the province 3 or more times per year, or
- The employer comes into the province 5 or more consecutive days per year.
- Where an employer has both a Saskatchewan base of operations (in a mandatory Saskatchewan industry) and a non-Saskatchewan base of operations, coverage will only be extended to workers who are engaged in activities that are part of the Saskatchewan base of operations. Workers employed in the employer's non-Saskatchewan base of operations will not be covered if they are engaged in activities that are not part of the Saskatchewan base of operations, even when working in Saskatchewan.
- Where the work performed by an out-of-province employer is incidental, registration with the Board is not required and the workers of the out-of-province employer will not be considered workers under the Saskatchewan Act. The Saskatchewan principal may be liable for any legal action commenced by an out-of-province worker in the event of a work injury, unless:
- The Saskatchewan principal becomes responsible for the premiums payable to the Board, or,
- The out-of-province employer elects voluntary coverage with the WCB.
- The Independent Worker policy (POL 15/2000), will be considered in conjunction with this policy, as registration criteria vary from the provisions contained here.
- Any other exceptions to the policy outlined above will be forwarded to the Director of Employer Services for consideration.
Payroll Reporting and Payment of Premiums
- When it has been determined that an out-of-province employer is required to register with the WCB, a statement of the employer's payroll must be submitted within 30 days of the commencement of business and premiums paid accordingly.
- Where a registered out-of-province employer defaults on premiums payable with respect to the work being carried out in a Saskatchewan industry, the principal will be personally liable to pay the premium on the labour portion of that contract.
(1) February 1, 2021. Definitions updated as per POL 12/2020, Employer Coverage and Registration.
(2) January 1, 2014. References updated in accordance with The Workers’ Compensation Board, 2013 (Bill 58).
(3) December 4, 2000. Effective date of POL 03/2000 changed from February 1, 2000 to January 1, 2001.
(4) POL 03/2000, Incidental Incursions (effective January 1, 2001 to July 31, 2002).
PRO 07/2002 Coverage Within Saskatchewan – Out of Province Employers
POL 12/2020 Employer Coverage and Registration
POL 13/2020 Independent Worker Coverage
POL 14/2014 Coverage – Directors
PRO 12/2019 Default in Assessment Payment
POL 22/2014 Employer Accounts – Clearances and Letters of Good Standing