Decision #06/99 - Type: Workers Compensation
Preamble
An Appeal Panel review was held on November 30, 1998, following receipt of an appeal from the employer's representative.
Issue
Whether the employer must make payment of the late filing penalty of $120.00 to the Workers Compensation Board.
Decision
That the employer is not required to make payment of the late filing penalty of $120.00 to the Workers Compensation Board.
Background
The appellant employer filed their statement of workers' earnings to the Workers Compensation Board (WCB) on March 20, 1998. As this was 20 calendar days past the February 28, 1998, due date, the employer was charged a late filing penalty of $120.00, being 5% of its current year's assessment.
Subsequent file information contained a letter from the employer dated March 19, 1998, addressed to the Workers Compensation Board of Manitoba from a Saskatoon, Saskatchewan mailing address. The letter stated in part, "Thank you for your telephone call today. This is to confirm that the Worker Compensation form was mailed to your office on February 23, 1998."
On April 23, 1998, the Assessment Committee rejected the appeal and confirmed that the employer was obligated to make payment of the late filing penalty of $120.00 to the WCB. Policy 35.40.10 was referred to by the Assessment Committee when rendering its decision. The Assessment Committee stated that the employer did not meet the criteria of the policy as it had a prior history of default in that it was late in filing its 1996 statement.
On July 18, 1998, the employer appealed the Assessment Committee's decision dated April 23, 1998, to the Appeal Commission.
Reasons
The record keeping on the part of both the employer and the WCB with respect to this file seems to be less than completely satisfactory. There is no record on file of an assessment form ever being sent to the employer by the WCB. In addition, there is no file copy of the reminder letter which was supposedly sent to the employer. The employer says that it forwarded the required form back to the WCB, however, it can not produce a file copy of its covering letter enclosing same. The employer's accountant states that the employers form was mailed on the same date as forms for other employers and wondered why none of these other employers were charged a late filing penalty. On a balance of probabilities, we are left with little choice but to accept the employer's advice that the form was completed and mailed to the WCB on February 23, 1998. Accordingly the appeal is accepted and the employer is not required to pay the late filing penalty of $120.00 to the WCB.
Panel Members
R. W. MacNeil, Presiding Officer
A. Finkel, Commissioner
R. Frisken, Commissioner
Recording Secretary, B. Miller
R. W. MacNeil - Presiding Officer
(on behalf of the panel)
Signed at Winnipeg this 6th day of January, 1999