Auditing Employer Accounts Policy 23-400 | Effective Date: May 9, 2021

An audit is a formal examination and verification of an employer’s operations, books and accounts. WorkSafeNB periodically audits employers to:

  • Ensure they are reporting accurate payroll and contractor amounts for assessment and rate-setting purposes
  • Ensure they are properly classified; and
  • Educate them on matters relating to payroll reporting, classification, and WorkSafeNB services and programs.

In some circumstances, WorkSafeNB may also conduct a separate audit of a specific employer’s records to determine the number of workers usually employed during the year, or to confirm the type of coverage required.

Normally, audits are conducted at the site where the records are maintained. In many situations, WorkSafeNB will also tour the employer’s facilities to ensure they have been assigned the proper classification. 


  1. While WorkSafeNB has the authority to audit any employer, a sample of employers to be audited is selected periodically. This selection process, and the frequency of audits, is based on a variety of factors, including the employer’s industry, and the size of their operations. 

  2. To facilitate audits, employers are required to maintain and make available to WorkSafeNB staff detailed and accurate records of their business operations for the previous five (5) years, excluding the year in progress. 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.

  3. For the purpose of conducting an audit, WorkSafeNB has the authority to take possession of, examine, remove, take extracts from, or obtain reproductions of any relevant documents, including an employer’s:
    • T-4s and T-4 summary;
    • Payroll register;
    • Journal entry details from the general ledger;
    • Invoices; and
    • Cancelled cheques and cheque register.

  4. Employers must provide WorkSafeNB with timely access to all necessary information and to their premises. In the event that an employer refuses to cooperate with an audit, WorkSafeNB may:
    • Impose fines of no less than $500, and up to a maximum of $10,000 for repeat contraventions, and
    • Request records from the Canada Revenue Agency to complete the audit.

  5. 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.

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