Monthly Assessment Payment Option

Welcome to the WCB's Monthly Assessment Payment Option (MAPO)

The WCB is committed to meeting the needs of businesses in Prince Edward Island. Employer participation in this program will assist WCB in its ongoing evaluation of alternative remittance options for WCB registered employers across the province.

The benefits of the new system are:

• Premiums paid based on actual payroll

• Monthly payments

• No more estimating payroll

• No more payment in advance

• Improved cash flow

Thank you for volunteering to be part of this program. Because the program is voluntary, your participation and cooperation are essential.

Feel free to provide ideas and suggestions about the payment process, the forms and even this brochure. With your input, we can ensure the continuous improvement of services to Island employers.

This Guide should provide you with all the information you need to actively participate in the WCB's Monthly Assessment Payment Option. If there is anything that you don't understand in the Guide, or if you need more information, please contact WCB Employer Services.

General Information

Follow the guidelines and procedures closely, and meet the deadlines. This will ensure a successful program. If, however, you know that you will be unable, at some point, to meet the obligations of MAPO, you may withdraw by providing notice to the WCB.

Clearance Letters

Clearance Letters or Letters of Good Standing shall be issued in the same fashion as always, provided your monthly filings and assessment remittances are up to date.

Seasonal Employers

Employers who operate on a seasonal basis must still file the Payroll Remittance Form for reporting periods where no wages are paid. No payments are required for these periods.

Due Dates

The remittance portion of the form, together with payment, must be received at the WCB by the 15th day of the month following the coverage period. For example, since the employer is remitting monthly, they would have their January premium due by February 15th.

What is the purpose of the Monthly Assessment Payment Option?

MAPO was developed to meet the needs of participating employers. It will also help the WCB identify future improvements to employer payment options.

Feedback from this program will help WCB deliver a more effective and efficient employer payment system, which is beneficial to both employers and WCB.

Remittance Voucher:
Number of Employees in Last Pay Period.

This includes the number of people who received pay during the last pay period in the month. Include total earnings (gross) before deductions, paid to all workers except for officers/directors/owner(s) of the company. This includes regular salaries and wages, commissions, bonuses, piecework fees, and any other form of payment.

How to Complete the Payroll Remittance Form

Box A: Total Gross Payroll for the Period

Total gross payroll refers to all wages, salaries, commissions, bonuses, piecework fees and vacation pay, before deductions. Do not include wages paid to owners/directors of company.

Box B: Excess wages

Individual worker wages are only included up to the maximum assessable/insurable earnings for each employee for the calendar year. If you have employees who earn more than this amount in a calendar year, you must deduct the "excess earnings" from your gross payroll to determine your assessable payroll for workers' compensation purposes.

Box C: Labour Portion of Subcontractors

You are required to include, as part of your payroll, the labour portion of amounts paid to sub-contractors who are not registered with the Board, or registered but not in good standing.

Box D: Total Assessable Payroll

This is the total payroll which is assessable for workers compensation purposes. It is the gross payroll from Box A, less the excess wages (if applicable) from Box B, plus the labour portion of non-assessed subcontractors form Box C.

Box E: Assessment Rate Per $100 of Gross Payroll

This is the rate per $100 of gross payroll which is used to determine your workers compensation premium.

Box F: Premium Payable for Period

This is the total assessable payroll from Box D, multiplied by the assessment rate shown in Box E, and divided by 100.

Box G: Statement of Account Balance

This is your previous balance, as shown on your monthly Statement of Account.

Box H: Total Amount Payable

This is the remittance period premium form Box F, plus the Statement of Account balance due from Box G. This amount is payable by the due date. Please include your payment with the remittance portion of your form.

Questions or Suggestions?

Your feedback is important. Please contact WCB Employer Services at:

1-800-237-5049 (toll free)
1-902-368-5680
1-902-368-5705 (fax)

Workers Compensation Board
14 Weymouth Street
P.O. Box 757
Charlottetown, PE, C1A 7L7