Hiring an Employee
When you hire your first employee, you must register for source deductions to obtain an identification number.
In addition, when you hire an employee, you must:
- obtain the employee's social insurance number (SIN); and
- ask the employee to complete form TP-1015.3-V, Source Deductions Return, and give it to you.
See Employee Who Is a Student for information about hiring a student.
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.
You must determine whether a person is an employee or self-employed because your obligations can vary depending on the person's status. See Your Status in the individuals section or the current version of interpretation bulletin RRQ. 1-1.
Certain situations and special cases can modify the calculation of source deductions and employer contributions. Before you make source deductions and pay employer contributions, you must take into account:
To find out what source deductions you must make and what employer contributions you must pay on amounts paid to an employee or a beneficiary, you can:
- complete the interactive questionnaire; or
- consult the table under Remuneration Subject to Source Deductions and Employer Contributions.