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.
Hiring a student

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.

Important

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.

Calculation of source deductions and employer contributions in certain situations

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:

Helpful tools

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:

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