Conditional Surcharge Refund Program
Employers with high claims costs may pay a surcharge through the WCB’s Surcharge Program. If you make qualifying investments to improve safety or return-to-work outcomes, you may receive a refund of some or all of those extra premiums. This is called the Conditional Surcharge Refund Program.
How it works
If you paid a surcharge and made qualifying safety or return-to-work investments during the same year, you may be eligible for a refund—up to the amount of your surcharge.
To qualify, your investments must meet specific criteria, and you’ll need to apply. Refunds are issued the following year. For example, if you paid a surcharge in 2024 and made qualifying investments that year, you may receive a refund in 2025.
You must apply each year to receive a refund. It is not issued automatically and is not carried over. Meeting the criteria does not guarantee a refund—the WCB reviews each application.
Download the Surcharge Refund Application (PDF).
Applications are available starting March 1 of the year after your surcharge.
What safety investments qualify for the program?
To qualify, your investment must be made during the surcharge year and fall into one of these categories:
- Safety training for workers, supervisors, or managers
- Third-party safety audits
- New safety equipment or upgrades
- Development of injury prevention programs
- Hiring or contracting Occupational Health & Safety staff
The investment must directly benefit workers in Nova Scotia. HST is not eligible for refund.
Who can apply
To be eligible, you must:
- Have paid surcharge premiums in the previous calendar year
- Be in good standing with the WCB when the refund is issued
- Have no compensable fatal claims in the surcharge year or up to the date of refund
- Make qualifying safety or return-to-work investments in the surcharge year that directly benefit Nova Scotia workers
- Provide proof of investment, such as receipts or invoices
You’ll receive an application form in March of the year after your surcharge. You must apply by December 31 of that year.
Commonly asked questions
Between March 1 and December 31 of the year after you paid a surcharge and made qualifying investments. For example, if your surcharge and investments were in 2024, you can apply in 2025.
We typically issue refunds 6 to 8 weeks after we receive your completed application. Timing may vary depending on volume.
Refunds are issued by cheque. We mail them to the financial contact address we have on file.
Only 1 application is accepted per year. Be sure to include all receipts and documentation before submitting—you can't add missed items later.
Your refund will equal your qualifying investment, up to a maximum of your surcharge amount for that year. HST is not eligible for refund.
We base refunds on the information available at the time you apply. Any changes after the payroll application is received won’t affect the refund amount.
On your Experience Rating Statement on MyAccount. If you aren't set up, register online for MyAccount. You can also contact us at 1-800-870-3331 to get started and get your unique registration code.
The cost of your claims over a 3-year period, divided by your payroll for the same 3 years. You can find this percentage on your Experience Rating Statement on MyAccount.
To qualify for future refunds, your CER must have improved by at least 25% within 3 years after your first refund. You won’t be eligible until you show that level of improvement.
Yes. If you stay in a surcharge position, we'll review your CER every 3 years to confirm if you're eligible for more refunds.
If your locations share a single business number, you can submit 1 application. If they have different business numbers, each must apply separately.
You may still be eligible if you meet all other criteria and your business didn’t close due to bankruptcy. We review applications on a case-by-case basis.
Planning to invest before year-end?
If you’re not sure whether an expense qualifies, contact us before you make the investment. We’re here to help. If you have any further questions or need more information, contact:
Email: Employer.Incentives@wcb.ns.ca
Phone: 1-877-211-9267