Agency that pays the worker

Where an agency places a worker (who is not an employee of the agency) in employment under the direction and control of a client of the agency and the agency pays the worker, the agency is not required to deduct income tax, but is required to deduct CPP/QPP contributions, EI premiums, and PPIP premiums (for workers in Quebec), from amounts paid to these workers. The agency also has to report these amounts on a T4 slip for the worker.

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 worker'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 worker.

Box 14 Employment income

Leave this box blank.

Boxes 16 and 17 Employee's CPP/QPP contributions

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

Box 18 Employee's EI premiums

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

Box 22 Income tax deducted

Leave this box blank.

Box 24 EI insurable earnings

Enter the amount of the worker's insurable earnings on which you calculated the EI premiums, up to a maximum of $53,100 for 2019. Enter "0" if there are no insurable earnings.

Box 26 CPP/QPP pensionable earnings

Enter the amount of the worker's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $57,400 for 2019. Enter "0" if there are no pensionable earnings.

Box 28 Exempt (CPP/QPP, EI, and PPIP)

Leave this box blank.

Box 29 Employment code

Enter employment code 11.

Box 55 Employee's PPIP premiums

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

Box 56 PPIP insurable earnings

For workers working in Quebec, enter the total amount used to calculate the worker's PPIP premiums, up to a maximum of $76,500 for 2019.

Code 81

Report the gross earnings before deductions.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: