Hiring an Employee

When you hire an employee, you must:

Note
  • Your obligations will vary depending on a worker's status. See Your Status in the Citizens section or the current version of interpretation bulletin RRQ. 1-1.
  • If you are hiring a student, see Employee Who Is a Student for more information.

New Employer

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.

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