New Brunswick Hiring, Training & Apprenticeship Incentives (2025)
New Brunswick’s dynamic labor market and focus on workforce development make hiring and training incentives extremely valuable for employers. These programs reduce the cost of bringing on new staff, allow you to upskill existing employees, and help you compete for talent in a tight labor market. By combining NB and federal incentives, businesses can often subsidize the majority of wage or training costs for new hires, co-op students, or apprentices. Below you’ll find a comprehensive breakdown of NB’s main hiring, training, and apprenticeship incentives, with step-by-step application and claim details, calculation examples, and best practices for audit readiness.
Key New Brunswick Hiring & Training Incentives
New Brunswick Employer Wage Subsidy (NB-EWS)
- Eligibility: NB-registered employers (corporations, partnerships, sole proprietors with payroll accounts), hiring eligible unemployed NB residents into full-time, long-term positions. Streams exist for recent graduates, underrepresented groups (Indigenous, newcomers, persons with disabilities), and long-term unemployed.
- How to Apply: Employers must apply through WorkingNB before hiring. Submit a job posting, describe the role, and provide a training plan. Wait for approval before hiring.
- Claim Process: Once approved, submit claim forms with payroll records and proof of employment. Wage subsidy is paid as a reimbursement (typically monthly or quarterly).
- Calculation Example: If the program covers 50% of wages for 24 weeks, and you hire a new grad at $700/week: 24 × $700 × 50% = $8,400 wage subsidy.
- Required Documentation: Employment contract/offer, payroll records, proof of payment, confirmation of job creation, and copies of all claim submissions.
Apply through WorkingNB or via the NB government employment programs portal. Approval required before hire.
Student Employment Experience Development (SEED)
- Eligibility: Employers (businesses, non-profits, municipalities) hiring post-secondary students for summer terms. Students must be returning to school in the fall.
- How to Apply: Submit your position via the SEED portal before hiring. Wait for program approval and allocation of SEED vouchers.
- Claim Process: After the work term, submit payroll documentation and a final evaluation to claim reimbursement.
- Calculation Example: $13/hr student × 35 hrs/week × 8 weeks = $3,640. SEED covers up to $3,000. Employer pays the remainder.
- Required Documentation: Approval letter, payroll records, timesheets, student’s proof of enrollment.
Employers must apply in advance; positions must meet program guidelines.
Apprenticeship and Occupational Certification
- Eligibility: Employers who take on registered apprentices in Red Seal or designated trades. Both NB and federal incentives may be available.
- How to Apply: Register the apprenticeship with Apprenticeship NB before hiring. Some programs require a separate application for wage subsidies or completion bonuses.
- Claim Process: Submit payroll and training documentation to claim wage support (often up to 50% of apprentice wages for a set period). For the federal AJCTC, claim up to $2,000 per eligible apprentice on your corporate or personal return.
- Calculation Example: $18/hr × 35 hrs/week × 52 weeks = $32,760 annual wage. If NB covers 30% for 12 months: $32,760 × 30% = $9,828 subsidy.
- Required Documentation: Apprentice registration, payroll, evidence of training progress, and completion certificates for bonuses.
May stack with the federal Apprenticeship Job Creation Tax Credit (AJCTC).
Co-operative Education Incentive
- Eligibility: Employers offering co-op terms to students from eligible NB post-secondary institutions, in fields related to the job.
- How to Apply: Apply through the institution’s co-op office or the provincial program before hiring. Submit job description and training plan.
- Claim Process: Once approved, submit payroll records and completion forms to receive reimbursement (typically up to 50% of salary, sometimes with a maximum cap).
- Calculation Example: $17/hr × 35 hrs/week × 16 weeks = $9,520. If 50% covered: $4,760 subsidy.
- Required Documentation: Approval letter, payroll/timesheets, co-op student’s enrollment confirmation, final report.
Employers must apply before hiring; amounts vary by program.
Canada-New Brunswick Job Grant (CNBJG)
- Eligibility: NB employers (private sector, some non-profits) providing third-party training to new/existing staff. Employees must be Canadian citizens or permanent residents.
- How to Apply: Submit a detailed application via WorkingNB before training begins. Provide training provider details, costs, and learning outcomes.
- Claim Process: Submit proof of training completion, invoice, and payment. Grant covers up to 2/3 of training costs, maximum $10,000 per employee/year.
- Calculation Example: $6,000 course per employee. CNBJG covers $4,000 (2/3), employer pays $2,000 (1/3).
- Required Documentation: Grant approval, proof of payment, training completion certificates.
Apply online through WorkingNB; open to most private sector employers.
Hiring for Underrepresented Groups
- Eligibility: Employers hiring persons with disabilities, newcomers, Indigenous persons, or other target groups via specialized NB workforce inclusion initiatives.
- How to Apply: Contact WorkingNB or use the NB Jobs portal. Application and documentation requirements depend on the specific program.
- Claim Process: Submit payroll and proof of employment for the eligible candidate; receive a wage subsidy or bonus based on hours worked and group targeted.
- Example: A business receives an extra $2,500 wage subsidy for hiring a newcomer through a special initiative, on top of standard wage support.
- Required Documentation: Program approval letter, proof of eligibility for target group, payroll, and employment records.
Contact WorkingNB or the NB Jobs portal for current targeted programs.
Tip: Most hiring and training programs require you to apply before hiring or starting the training. Keep all payroll, training, and employee records for audit purposes. Many programs can be combined with federal credits—consult a tax professional to maximize your benefit.
Stacking with Federal Grants & Credits: Practical Example
Scenario: You hire a recent NB university graduate into a full-time role. You apply and get $8,400 from the NB-EWS (50% wage subsidy for 6 months). You also successfully claim $2,000 under the federal Apprenticeship Job Creation Tax Credit (AJCTC) if the hire is a registered apprentice. Your effective wage cost drops from $16,800 to $6,400, and you benefit from having a new skilled employee.
- NB Wage Subsidy: $8,400
- Federal AJCTC: $2,000
- Total Subsidy: $10,400 (employer pays $6,400)
Best Practice: Always check the stacking/overlap rules for each program. Most allow combination as long as the same dollar of wage/training cost isn’t double-claimed, and total subsidies do not exceed gross payroll/training cost.
Best Practices: Documentation, Recordkeeping, & Audit Readiness
- Document all job postings, offer letters, and approval emails for each hiring/training program.
- Maintain payroll, timesheets, and proof of payment for all wage subsidy and co-op hires.
- Keep records for at least 7 years (CRA and NB audits are common).
- For training grants, keep course outlines, completion certificates, and proof of payment.
- Assign responsibility to a specific staff member to compile, store, and track all program documents.
Tip: Set up a digital file for each hiring/training grant, including all correspondence, approval letters, claim forms, and payroll details. This ensures quick response in the event of an audit or claim review.
Frequently Asked Questions (FAQs)
Can I combine NB hiring incentives with federal programs?
Yes. Most NB wage subsidies, co-op and apprenticeship incentives can be combined with federal credits such as the Apprenticeship Job Creation Tax Credit or the Canada Summer Jobs program. Ensure you do not claim the same wage dollar for more than one program; reduce eligible expenses for any grant received when calculating tax credits.
Do I have to be incorporated to claim these incentives?
Most hiring incentives are open to corporations, partnerships, and sole proprietors with payroll accounts. However, tax credits claimed on the T2 return (e.g., AJCTC) are only for incorporated businesses. Wage subsidies and training grants are available to a broader range of employers.
How do I apply?
Most NB incentive programs require an online or in-person application before hiring or starting training. Visit NB Employer Programs or contact WorkingNB for current details. For co-op, apply via the post-secondary institution’s co-op office.
What if my wage subsidy or claim is denied?
Review the eligibility and documentation requirements. Contact your program officer or WorkingNB to clarify issues. Most denials are due to missing prior approval, insufficient documentation, or ineligible job roles.
Is there a limit to how many hires I can claim for?
Some NB programs limit the number of concurrent or annual subsidized hires per employer. Always check annual program guidelines and budget for each year.