Table of Remuneration Subject to Source Deductions and Employer Contributions

The table below will help you determine whether the remuneration you pay is subject to source deductions and employer contributions. If it is, you have to make source deductions and pay your employer contributions if one of the basic conditions is met.

If the remuneration you pay is not shown in the table below, contact us.

For certain types of remuneration, click on the hyperlink to go to the related information pages, as they contain important information.


For information on any special cases that apply to source deductions and employer contributions (such as excepted employment, persons not subject, or exempt employers), refer to the pages in the Calculating Source Deductions and Employer Contributions section that cover source deductions of income tax or the contribution or premium in question.

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