We conduct audits focusing on giving you the information you need about your responsibilities, to ensure a fair system where everyone contributes their share.
During an audit, your auditor will:
- 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
- Review your accident reporting information to ensure it is accurate and complete
- Interview employees where necessary
We will discuss the findings of the audit with you to ensure you understand our findings and decision. You will receive an audit findings letter explaining the reasons for the decision.
Who can be audited?
Businesses are chosen for an audit:
- if you’ve had trouble meeting your obligations to us
- if we need to verify information about your account
- if you’ve been identified to be at risk of not meeting your obligations based on:
- your business’ insurable earnings and classification
- if you have a range of premium rates
- your injury rate
- your record of reporting for injury or illness
- your claim and benefit history
- past administrative penalties
- past audit results
- past investigation outcomes
- information received from the Canada Revenue Agency (CRA)
- reporting from an external source
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 will contact you about scheduling an audit. The auditor will outline the information that is required and will 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|
First aid records
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;
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 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 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
For more information, contact Employer Audit Services:
Toll free at 1-800-387-0750
Local at 416-344-1000