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.

Other information

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.