If your total payroll for the year is over $2 million, you are required to participate in workforce skills development for the year by allotting an amount representing at least 1% of your total payroll to eligible training expenditures.

If you have no eligible training expenditures or your eligible training expenditures are less than 1% of your total payroll,  you will be required to pay into the Workforce Skills Development and Recognition Fund (WSDRF) a contribution equal to the difference between 1% of your total payroll and the amount of your eligible training expenditures.

In general, employment income is subject to the contribution to the WSDRF. To see whether the remuneration you are paying is subject to the contribution, see the Table of Remuneration Subject to Source Deductions and Employer Contributions. You must include the remuneration subject to the contribution in the calculation of your total payroll used to determine your participation in workforce skills development.

Calculating the contribution

To calculate your total payroll, your eligible training expenditures and your contribution to the WSDRF, complete the RL-1 summary, Summary of Source Deductions and Employer Contributions (RLZ-1.S-V).

For more information on filing the RL-1 summary, see the Summary of Source Deductions and Employer Contributions.

Paying the contribution

Your contribution to the WSDRF for the year must be paid so that we receive it or so that a financial institution receives it by the last day of February of the following year. When you pay the contribution, you must submit the remittance slip included with the RL-1 summary. If you are paying your contribution online, do not send us the paper remittance slip.

See Methods for Remitting Source Deductions and Contributions for more information on making payments on a financial institution's website.