WSIB EXEMPTION FOR AN EXECUTIVE OFFICER

WSIB Premiums for Executive Officers of Corporations in Construction Industry

Generally speaking, Executive Officers are exempt from Workplace Safety and Insurance Board (WSIB)
coverage. This is in accordance with the Workplace Safety and Insurance Act (WSIA), which states that the
WSIB insurance plan does not apply to workers who serve as Executive Officers of a Corporation. As a result,
Executive Officers are not obligated to pay WSIB premiums and may instead apply to the WSIB for optional
insurance coverage if they desire to do so.

Exemption for an Executive Officer in the Construction Industry

It is mandatory that Executive Officers involved in the construction industry have WSIB coverage.
However, ONE Executive Officer in each company may be exempt from coverage if:
a) the individual is an Executive Officer; and the Executive Officer does not engage in any construction work.

Executive Officers who satisfy WSIB’s criteria and who do not do construction work may request an
exemption from compulsory coverage by completing Form 1208WA.

WSIB’s Criteria for “Executive Officer”

The WSIB considers Executive Officers to be a select group of individuals who control the direction of the
company. The key to Executive Officer status is that the person be empowered or appointed to act as an
Officer of the organization.

Title alone does not make an individual an Executive Officer. If the individual is not empowered by the
organization to act as an Officer, the WSIB will not determine them to be an Executive Officer. If you are
incorporated and you consider one (or more) of the individuals on your payroll to be an Executive Officer, you
should be able to demonstrate that the individual in question:

1) is named in the Corporation’s minute books as holding one of the positions listed above;
2) is enumerated, appointed or empowered to act as an Officer of the Corporation through corporate
documents such as Articles of Incorporation, Charters, Bylaws etc
3) actually performs the duties and executes the responsibilities of an Executive Officer; and
4) has significant functional responsibilities, demonstrating that the individual is in fact a “directing mind”
and/or is wholly or partially responsible for the Corporation as a whole.

Conclusion

To summarize, Executive Officers are generally exempt from WSIB coverage. Now, coverage is mandatory
for Executive Officers in the construction industry, but construction employers with multiple Executives may
exempt one Officer if that person does not perform construction work.

Source / Reference Materials

Executive officers of a corporation with employees in construction | WSIB

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