Find out if you need to make payroll deductions

If you are you a trustee, an employer, or a payer of other amounts related to employment, you have to register for a payroll account and follow the payroll requirements.

Seasonal or no employees

You must still tell us if you have no source deductions to remit for a month or quarter if you usually remit payroll.


A trustee includes a liquidator, a receiver, a receiver-manager, a trustee in bankruptcy, an assignee, an executor, an administrator, a sequestrator, or any other person who performs a function similar to the one a trustee performs.

A trustee does both of the following:


The trustee is jointly and severally, or solidarily, liable for deducting and remitting the income tax, Canada Pension Plan contributions, and employment insurance premiums for all payments the trustee makes.


We generally consider you to be an employer if you:

An individual is an employee if the worker and the payer have an employer-employee relationship. This relationship is referred to as employment under a contract of service.

Although the intent of a written contract might mean that an individual is self-employed (and therefore working under a contract for services), we cannot consider the individual as self-employed if there is evidence of an employer-employee relationship.

Ask for a CPP/EI ruling on employment status

If you or a person working for you is not sure of the worker's employment status (employee or self-employed), either one of you can request a CPP/EI ruling to determine the status and whether the employment is pensionable, insurable, or both. The ruling can also determine if the earnings are pensionable, insurable, or both. For more information, go to How to get a CPP/EI ruling.

For more information on employment status, visit Canada Pension Plan and Employment Insurance Rulings and see Guide RC4110, Employee or Self-Employed?

Forms and publications for employers

Payers of other amounts related to employment

A payer of other amounts can be an employer, a trustee, an estate executor, a liquidator, an administrator, or a corporate director who pays other types of income related to an employment. This income can include:

To see if you should deduct CPP, EI or tax from these payments, see the Special payments chart.

If you determine that you are a payer, you have to fill out the T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, if you made any of the payments listed above (with the exception of retiring allowances) and one of the following applies:

There are exceptions to this rule. For more information, go to What to report and exceptions.

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