The purpose of this policy is to provide guidelines to WorkSafeNB staff who conduct employer payroll audits.
This policy applies to employers and to WorkSafeNB staff authorized to examine employer books and accounts.
WorkSafeNB periodically audits employers to ensure that they are:
For more information, see:
WorkSafeNB may also audit employer records to determine the number of workers usually employed during the year, or to confirm the type of coverage required. For more information, see Policy 23-100 Employer Registration and Regulation 82-79 Exclusion of Workers.
An audit is a formal examination and verification of an employer’s operational and financial records. Normally, WorkSafeNB conducts audits at the site where the records are maintained.
However, if an employer’s records are maintained outside New Brunswick, WorkSafeNB may require that the records be made available within the province, or may authorize staff to conduct an audit where the records are maintained.
To facilitate these audits, employers are required to maintain and make available to WorkSafeNB staff, detailed and accurate records of:
Employers who have workers in two or more industries are required to keep separate records for each established industry. For more information, see Policy 23-300 Employer Classification.
2.0 Selection Process & Frequency
While WorkSafeNB has the authority to audit any employer, a sample of employers to be audited is selected periodically. This selection of employers to audit, and the frequency of these audits is based on a variety of factors. Examples of these factors may include:
3.0 Availability of Records
WorkSafeNB requires employers to provide all records, documents, or information pertaining to business operations upon request, including:
WorkSafeNB may take possession of, examine, remove, take extracts from, or obtain reproductions of any information that is relevant to an audit, a verification, or inquiry.
4.0 Retention of Records
Employers are required to retain five (5) complete years of payroll and contractor information, excluding the year in progress.
The employer does not require permission from WorkSafeNB to dispose of any records that are outside the retention period mentioned above, however, they should ensure that disposing of these records does not contravene any other provincial or federal legislation, regulation, or policy.
Employers are required to cooperate with WorkSafeNB during the audit process. This includes providing WorkSafeNB with timely access to all necessary information and to their premises. In the event that an employer refuses to cooperate, WorkSafeNB may:
If an employer does not cooperate with an audit that is required as a result of a refund of overpaid assessments, the refund is cancelled and WorkSafeNB retains the amount.
32, 53(9)(a), 53(9)(b), 53(9)(c), 53(9)(d), 74, 75(1), 77(1), 78(1)
Policy 21-010 Definition of Worker
Policy 23-100 Employer Registration
Policy 23-200 Assessable Earnings
Policy 23-300 Employer Classification
Appeals Tribunal – means the Workers’ Compensation Appeals Tribunal established under the WHSCC & WCAT Act.
WorkSafeNB – means the Workplace Health, Safety and Compensation Commission or "the Commission" as defined by the WHSCC & WCAT Act.