Business audits

We conduct audits focusing on giving you the information you need about your responsibilities, to ensure a fair system where everyone contributes their fair financial share, and people with workplace injuries and illness can receive timely services from us.

During an audit, your auditor will:

  • provide you with our self-evaluator tools
  • review your financial and payroll information to make sure you are paying the right amount in premiums
  • verify the status of executive officers
  • review your business activities to ensure your business is properly classified
  • review and make decisions on the status of any unreported contractors
  • evaluate whether you're complying with your legislative requirements with respect to reporting workplace injuries and illnesses
  • interview employees where appropriate

We'll discuss the findings of the audit with you to ensure you understand our findings and decision. You'll receive an audit findings letter explaining the reasons for the decision.


Who can be audited?

Businesses are selected for audit based on a set of premium and claim reporting indicators to identify those at the highest risk of non-compliance.

Examples of risk indicators include:

  • insurable earning and classification
  • range of premium rate(s)
  • injury rate(s)
  • records of reporting for injury or illness
  • administrative penalties
  • past audit results
  • past investigation outcomes
  • information received from Canada Revenue Agency
  • convictions under the Employment Standards Act
  • referral(s) of non-compliance from other internal or external sources

What should I expect from an auditor?

  • treat you with fairness and respect
  • be professional
  • educate you about your responsibilities to us and be a helpful resource to you throughout the audit process
  • answer your questions and be a source of information
  • protect the privacy and confidentiality of all information received

What are my rights when being audited?

  • you have the right to expect us to apply the Workplace Safety and Insurance Act, 1997 (WSIA) fairly, reasonably and impartially
  • you have the right to be treated with courtesy, respect and consideration
  • you have the right to expect that your personal and financial information is protected against unauthorized use or disclosure
  • you have the right to get complete, accurate and clear information from us about your rights and obligations under WSIA. You also have the right to a clear explanation of our decision
  • you have the right to request a review of the audit. If we cannot resolve the matter to your satisfaction, you have the right to formally appeal the audit decision within six months of the date of the audit findings letter

How should I prepare for an audit?

We'll contact you about scheduling an audit. The auditor will outline the information that is required and provide details about getting the information to us securely online.

You should designate one or more individuals who are available to respond to questions during the audit.

What information will you require?

To complete an audit, we generally will request:

Revenue and business records Injury or illness information

Payroll records

First aid records

Financial statements

Workplace injury or illness investigation records

T4, T5 and other information returns filed with CRA

Completed WSIB Form 7s – Employer’s Report of Injury or Disease

Records of payments to contractors

Health and safety, and first aid-related policies and training materials

Records of any independent operator rulings issued by the WSIB to your contractors

Human resource records, including;

  • payroll ledgers
  • time cards/time sheets
  • sick or wellness records (debits and credits)
  • short-term and long-term disability benefit records
  • shift and vacation schedules
  • Records of Employment (ROE) and termination documents
  • personnel records
  • employment contracts

Clearance certificates for the year(s) under audit

General ledger and cancelled cheques

Minute books and other ownership records

WSIB files and working papers used to calculate payroll remittances

These documents can be sent to us securely using the information provided to you by your auditor.

How many prior years do you audit?

Generally, an auditor will examine records for the current year plus up to three years prior.

However, an audit may be extended to include additional years in exceptional circumstances.

How long should an audit take?

The length of time to complete an audit varies depending on the nature of the business and/or the issues identified through the audit.

What legislative authority/direction does the WSIB have for auditing me?

The Workplace Safety and Insurance Act, 1997 outlines our responsibility to ensure businesses are meeting their obligations through the following sections:

  • Section 21 - an employer shall notify the Board within three days after learning of an accident to a worker
  • Section 22.1 - no employer shall take any action in respect to a worker with the intent to discourage or prevent the worker from filing a claim for benefits or influencing or inducing the worker to withdraw or abandon a claim for benefits
  • Section 78 - an employer shall provide timely and accurate statement of wages
  • Section 80 - payroll records to be maintained and accessible in Ontario
  • Section 135(1)(2) - right of the Board or a person authorized by the Board to examine books or inspect premises