Hiring an Employee
When you hire an employee, you must:
If you are a new employer, you need to register for source deductions to obtain an identification number. See Registering for Source Deductions.
You may also have to register with or pay contributions to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST). To register as a new employer with the CNESST, consult the CNESST website.
You must contact the Canada Revenue Agency to open a payroll program account.