Contribution to the Workforce Skills Development and Recognition Fund

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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 do not do this, 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.

Calculating the contribution

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

Paying the contribution

Your contribution to the WSDRF for the year must be paid so that we receive 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 making your remittance 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.


If you stop making remittances of source deductions and employer contributions, the deadlines for filing your documents vary depending on whether you stopped operating your business or no longer have employees.

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