October 14th, 2025
New Brunswick’s restaurant operators are set to benefit from a new WorkSafeNB performance refund, thanks to a significant surplus in the province’s Accident Fund. The refund, totalling $53.2 million, will be distributed to eligible employers across the province, marking the second consecutive year that WorkSafeNB has issued such a refund.
Here is what every New Brunswick restaurant operator should know:
Restaurants in New Brunswick continue to face challenges from rising food costs, labour shortages, and tight margins. Any financial relief, even in the form of a WorkSafeNB refund, can make a tangible difference freeing up cash flow for staffing, equipment upgrades, or reinvestment in operations.
WorkSafeNB’s funding level reached 152.9% as of December 31, 2024, well above its sustainability target range of 115–125%. The strong financial performance, driven by safer workplaces, effective claims management, and solid investment returns, made the performance refund possible.
This means many restaurant operators who paid 2024 premiums could receive either a cheque or a credit on their WorkSafeNB account later this year, depending on how their accounts are structured and reported.
The refund will not only provide short-term financial relief but also help maintain lower long-term assessment rates. For 2026, the average assessment rate will be $1.41 per $100 of assessable payroll, with a $0.31 rebate applied to keep the provincial average rate at $1.10.
This is particularly good news for restaurant operators, who typically face higher-than-average workplace safety costs due to the physical nature of kitchen and service work. Lower premiums help reduce overall labour costs and make it easier for small operators to manage staffing budgets without compromising on safety.
To receive a performance refund, restaurant operators must meet the following requirements:
WorkSafeNB will automatically review employer accounts and determine eligibility.
The refund is a reflection of the collective effort by employers, workers, and WorkSafeNB to make New Brunswick one of the safest places to work in Canada. For restaurant owners, it’s also a reminder that investing in workplace safety through training, better equipment, and safer practices can directly benefit their bottom line.
While the Funding Policy only allows refunds when the fund exceeds 125%, the past two years show that sustained safety performance and fiscal responsibility can lead to recurring benefits for employers.
For New Brunswick restaurants, the 2025 performance refund is more than just a rebate, it’s proof that maintaining safe, well-run operations pays off. As the province’s hospitality industry continues to rebuild and adapt, the refund offers a welcome boost of financial stability and recognition for doing things right.
No, there’s no need to apply. WorkSafeNB will automatically determine eligibility based on your 2024 premiums and payroll submissions. If you qualify, you’ll receive a notification directly from WorkSafeNB explaining your refund amount and whether it will be issued as a cheque or account credit.
If your restaurant paid 2024 WorkSafeNB premiums, you may still be eligible for the refund, even if the business was sold or closed before October 31, 2025. Eligibility will depend on how your account and ownership changes were reported. You can confirm your status by contacting assessment.cotisations@ws-ts.nb.ca
Yes. According to the Canada Revenue Agency (CRA), the performance refund is considered taxable business income. Restaurant owners should include the refund in their financial records and consult their accountant to ensure it’s reported properly during tax filing.
