24. An employer must declare the insurable wages paid during the preceding calendar year to a worker who, without being an auxiliary worker, participates in several activities covered by more than one unit in which the employer is classified, stating which portion of the insurable wages was paid in respect of each unit.
Despite the first paragraph and subject to the special rule provided under Schedule 1, the employer must declare the insurable wages of that worker in respect of the unit for which the rate of assessment is the highest if the worker is substantially and simultaneously exposed to risks of employment injury from several activities covered by more than one unit in which the employer is classified.
Decision 2010-11-18, s. 24.