Agency that hires a worker as an employee

An agency that hires an employee (even if they are located at a client’s premises) has to deduct CPP/QPP contributions, EI premiums, income tax, and PPIP premiums (for employees working in Quebec) from amounts paid to these employees. The agency also has to report these amounts on a T4 slip for the employee.

How to fill out the T4 slip

Fill out the T4 slip as follows:

Employer's name

Enter your operating or trade name.

Employee's name and address

Enter the employee's name and address, including the province or territory and postal code.

Box 10 – Province of employment

Enter the provincial or territorial abbreviation.

Box 12 Social insurance number

Enter the SIN, as provided by the employee.

Box 14 Employment income

Report the gross earnings before deductions.

Boxes 16 and 17 Employee's CPP/QPP contributions

Enter the CPP/QPP contributions you deducted from the employee's gross earnings.

Box 18 Employee's EI premiums

Enter the EI premiums you deducted from the employee's gross earnings.

Box 22 Income tax deducted

Enter the total income tax you deducted from the employee's remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Box 24 EI insurable earnings

Enter the amount of the employee's insurable earnings on which you calculated the EI premiums, up to a maximum of $54,200 for 2020. Enter "0" if there are no insurable earnings.

Box 26 CPP/QPP pensionable earnings

Enter the amount of the employee's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $58,700 for 2020. Enter "0" if there are no pensionable earnings.

Box 28 Exempt (CPP/QPP, EI, and PPIP)

Leave this box blank.

Box 29 Employment code

Leave this box blank.

Box 55 Employee's PPIP premiums

Enter the PPIP premiums you deducted from the employee's gross earnings while they worked in Quebec.

Box 56 PPIP insurable earnings

For employees working in Quebec, enter the total amount used to calculate the employee's PPIP premiums, up to a maximum of $78,500 for 2020.

Code 81

Leave this box blank.

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