Barbers and hairdressers
Workers who are your employees
If the person is an employee, go to Step 6a – Fill out the remaining information on T4 slips for employees in most situations.
Workers who are self-employed
If the worker is self-employed:
- they are responsible for their own Canada Pension Plan (CPP) and income tax
- you have to pay both the worker’s share and your share of Employment Insurance (EI) premiums (for more information, go to Chapter 7 – Special situations in Guide T4001, Employers’ Guide – Payroll Deductions and Remittances).
- you have to file a T4 slip to show EI and Provincial parental insurance plan (PPIP) premiums remitted on their behalf.
Box 14 – Employment income
Do not report the worker’s self-employed earnings in box 14. Instead go to Other information below.
Box 18 – Employee's EI premiums
Report only the worker’s share of EI premiums remitted on their behalf.
Box 24 – EI insurable earnings
Enter the amount of the fisher or worker’s insurable earnings on which you calculated the EI premiums, up to a maximum of $60,300 for 2022. Enter “0” if there are no insurable earnings.
Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Enter an "X" or a check mark under CPP/QPP.
Box 29 – Employment code
Enter code 13 for barbers or hairdressers.
Enter code 12 for taxi drivers or drivers of other passenger-carrying vehicles.
Box 55 – Employee's PPIP premiums
Report only the worker’s share of PPIP premiums remitted on their behalf while they worked in Quebec.
Box 56 – PPIP insurable earnings
If the person worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $88,000 for 2022.
Report the amount of gross earnings of the worker using:
- code 83 for barbers or hairdressers
- code 82 for taxi drivers and drivers of other passenger-carrying vehicles
If you do not know the actual gross earnings, the amount of weekly insurable earnings is the lesser of:
- the number of days worked in the week multiplied by 1/390 of the maximum of the annual insurable earnings
- 1/78 of the maximum of the annual insurable earnings.
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