Q:  What is the Conditional Surcharge Refund Program? 
Q:  How do I qualify for a Surcharge Refund?
Q:  How will I know if my business is eligible for a refund?
Q:  What safety investments qualify for the program?
Q:  Where can I find a Conditional Surcharge Refund application form?
Q:  When can I apply for a refund?
Q:  When will the refunds be issued?
Q:  How will the refunds be issued?
Q:  How much of a refund could my business get back?
Q:  Where can I find the surcharge amount of my business’s total assessment rate? 
Q:  What is my cost experience ratio (CER)?
Q:  Is the HST portion of an investment eligible for a refund?
Q:  Can my business split an invoice between two or more divisions?
Q:  If I am an employer with multiple firm numbers (i.e. different business numbers) can I submit a single application for all my businesses? 
Q:  What happens if my account with the WCB is not in good standing at the time I apply for the refund? 
Q:  I already received a refund for the year, but have since found an invoice.  Can I submit the additional invoice on a new application?
Q:  Who do I contact for more information about the Conditional Surcharge Refund Program?
Q:   Since applying and receiving my refund I have been audited by the WCB and my payroll and/or claims costs have been adjusted.  This has affected the amount of my surcharge premium. Can I submit a revised application?
Q:  I was in a surcharge position, but then closed my business before the end of the year.  Am I still eligible for a refund for investments made prior to closing?
Q:  If I meet the 25 percent improvement in my cost experience ratio at the three year review mark, will I be reviewed again in future years?
Q:  I am currently not a surcharged employer, but I am in a demerit position.  Do I qualify for a refund?
Q:  I was surcharged in 2012, but not in 2013. Can I apply for a refund?

Q:  What is the Conditional Surcharge Refund Program? 

A:  Launching in 2013, the Conditional Surcharge Refund Program is designed to encourage employers in a surcharge position to make investments in safety to reduce workplace injuries. Through the program, employers have the opportunity to be refunded all or part of their surcharge premiums paid in the previous calendar year for qualifying investments made in safety during that same time period. 

For example, if an employer is surcharged in 2013, but also invests in qualifying safety initiatives during that year, they are eligible to receive a refund in 2014. The refund amount would be equal to the amount invested in safety, up to a maximum of their surcharge premiums paid.

Q:  How do I qualify for a Surcharge Refund?

A:  If you are in a surcharge position from 2013 onward you may be eligible to receive a surcharge refund if you meet the following criteria. You must:

• Have paid surcharge premiums in the previous calendar year. 
• Have no compensable fatal claims with a date of injury during the previous calendar year and up to the date the refund is issued.   
• Be in good standing at the time the refund is issued. 
• Make qualifying investment(s) in safety that benefit workers working in Nova Scotia in the previous calendar year, as outlined in Policy 11.1.4 – Conditional Surcharge Refund Program. 
• Be able to show proof of the investment(s) in safety, through either an invoice or proof of payment to hired or contracted Occupational Health & Safety personnel.

If you are a qualifying employer you will receive an application each February and will have until December 31st to apply for a refund. Refunds issued are equal to the amount of your actual investment, up to a maximum amount equal to your surcharge premiums paid for that year.

For example, if you are surcharged in 2013, but also invest in qualifying safety initiatives during that year, you are eligible to receive a refund in 2014 and will receive an application in February 2014. If you do not apply for a refund before December 31, 2014, the refund money is forfeited. Any forfeited refund monies will be allocated to the General Accident Fund.

If you remain in a surcharge position three years after receiving an initial refund, you must demonstrate at least a 25 percent improvement in your cost experience ratio before qualifying for future refunds.

Q:  How will I know if my business is eligible for a refund?

A:  If you are in a surcharge position for the coming year you will be contacted by telephone by the WCB prior to September 1. During this phone call, you will be provided with information about the Conditional Surcharge Refund Program.  

If you qualify, you will be mailed a reminder in February, beginning in 2014. This will let you know that you are eligible to apply for a refund.

Q:  What safety investments qualify for the program?

A:  In order to be eligible for a refund, your investment in safety must benefit workers working in Nova Scotia and must fall under the following categories:

• Safety training for managers, supervisors and/or employees; 
• Third-party safety audit of employer worksite; 
• Health and safety programming, such as specific prevention programs; 
• New equipment purchase or upgrade to existing equipment to prevent injury; 
• Hire or contract dedicated Occupational Health & Safety personnel.

Q:  Where can I find a Conditional Surcharge Refund application form?

A:  Applications will be mailed to all qualifying employers in February each year.You will also be able to download the application from the WCB’s web site or request to have a copy mailed to you by calling 1.877.211.9267.

Q:  When can I apply for a refund?

A:  Applications and supporting documents (e.g., invoices, receipts, proof of payment, etc.) must be submitted between February 1 and December 31 of the year following the year that qualifying investments in safety were made. If you qualify an application will be mailed to you in February.

Q:  When will the refunds be issued?

A:  Refunds will be processed and issued to qualifying employers upon receipt of their application. 

Q:  How will the refunds be issued?

A:  Refunds will be issued by cheque and mailed to your financial contact address on file with the WCB.

Q:  How much of a refund could my business get back?

A:  Your refund will be equal to the amount of your actual investment in safety for that year, up to a maximum amount equal to your surcharge premiums paid. 

For example, if you are an employer with $200,000 in assessable payroll that is paying a $0.50 surcharge amount on their total assessment rate, you would be eligible for a refund of up to $1,000.
($200,000 X 0.50/100 = $1,000) 

Q:  Where can I find the surcharge amount of my business’s total assessment rate? 

A:  If you are a surcharged employer, you can find the surcharge portion of your total assessment rate on your 2013 Experience Rating Statement in Section A: Your Rate Components – Rate Surcharge. You can find the 2013 Experience Rating Statement on MyAccount.

Q:  What is my cost experience ratio (CER)?

A:  Simply put, this is the cost of your firm’s claims over a three-year period, divided by your payroll over the same three-year period.

These figures are available on your annual Experience Rating Statement, which you can view in MyAccount. If you require further details on how your CER is calculated, please contact the WCB at 1.877.211.9267 to request an Experience Rating Detail Report.

Q:  Is the HST portion of an investment eligible for a refund?

A:  No, the HST portion of qualifying investments will not be eligible for a refund. 

Q:  Can my business split an invoice between two or more divisions?

A:  If you have multiple divisions under one firm number and these are linked with the same rate, there is no need to split an invoice. One application can be submitted and your refund amount will be calculated based on all eligible divisions.

Q:  If I am an employer with multiple firm numbers (i.e. different business numbers) can I submit a single application for all my businesses? 

A:  No, multiple firm numbers mean you are operating different legal entities. Therefore you must apply for each unique firm number that is in a surcharge position.

Q:  What happens if my account with the WCB is not in good standing at the time I apply for the refund? 

A:  If your account is not in good standing at the time your application is received and processed you will be contacted by the WCB. You will have the opportunity to bring your account up to date in order for the refund to be issued.   

Q:  I already received a refund for the year, but have since found an invoice.  Can I submit the additional invoice on a new application?

A:  No, the WCB will only process one surcharge refund application each year for eligible employers.  You have until December 31st 2014 to submit your application for investments made in 2013, therefore please ensure your request includes all invoices for qualifying safety investments from that year.

Q:  Who do I contact for more information about the Conditional Surcharge Refund Program?

A:  For more information about the Conditional Surcharge Refund Program, contact Candace Nahas at (902)-491-8370 or by email at Candace.Nahas@wcb.ns.ca.

Q:   Since applying and receiving my refund I have been audited by the WCB and my payroll and/or claims costs have been adjusted.  This has affected the amount of my surcharge premium. Can I submit a revised application?

A:  No, the WCB will only process one surcharge refund application each year for eligible employers. Once your application is received and a refund has been processed, the WCB will lock the criteria used to calculate your refund (i.e. payroll, claims costs, surcharge amount). Any adjustments to these figures will not cause a re-calculation of the refund.

Q:  I was in a surcharge position, but then closed my business before the end of the year.  Am I still eligible for a refund for investments made prior to closing?

A:  It depends on the nature of the closing. You can still submit an application to be reviewed by the WCB. Inactive employers will be eligible for a refund – assuming all other criteria are met – unless the closure is due to filing for bankruptcy.

Q:  If I meet the 25 percent improvement in my cost experience ratio at the three year review mark, will I be reviewed again in future years?

A:  Yes. The improvement in your cost-experience ratio simply means you are eligible to continue applying for refunds if you remain on the surcharge list. After the initial refund, you will be subject to a review of your cost experience ratio every three years. At that time, you will need to again demonstrate a 25 percent improvement in your cost-experience ratio for the past three years.

Q:  I am currently not a surcharged employer, but I am in a demerit position.  Do I qualify for a refund?

A:  No, only employers paying a surcharge premium on their rate qualify for the Conditional Surcharge Refund Program.

Q:  I was surcharged in 2012, but not in 2013. Can I apply for a refund?

A:  No, the Conditional Surcharge Refund Program applies to 2013 rates onward.