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Payments to First Nations workers

Content has been updated to remove the word Indian where it is not a direct reference to the Indian Act, including improving clarity, completeness and plain language. No changes were made to the existing legislative requirement or to the CRA administrative policy.

Meaning of the terms “First Nations employee”, “First Nations recipient” and “First Nations worker”

On this webpage, the terms “First Nations employee”, “First Nations recipient” and “First Nations worker” are used to describe an individual who is registered or entitled to be registered as an Indian under the Indian Act. This term does not apply to all Indigenous peoples in Canada, such as the Inuit or the Métis.

The CRA uses the term Indian due to its legal meaning in the Indian Act.

You have a legal obligation to report all income and deductions on a T4 or T4A slip for First Nations workers regardless of whether the income is taxable or exempt.

What is the purpose of reporting exempt income on a T4 or T4A slip

Since net exempt income is not reported on a T1 return, these amounts are entered on Form T90, Income Exempt from Tax under the Indian Act. The information is used to determine the eligibility of the worker for the Canada Workers' Benefit and other related provincial or territorial benefits. The information on Form T90 is also used to calculate the worker’s Canada training credit limit.

Learn more: Taxes and benefits for Indigenous peoples

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What is the type of income you paid to the worker?

If you don't know the employment status

  • Employment income
  • Employment-related income (for example, pension income, retiring allowances, RRSP and CPP/QPP)
  • Self-employed fishing, barber, hairdresser or driver income
  • Self-employed farming and other self-employed income
  • Not employment or self-employment income
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Determine your withholding and reporting obligations based on the type of income you paid to the worker:

If the payment is not employment or self-employment income, continue to Information on the tax exemption under section 87 of the Indian Act

What if you do not know if a worker is an employee or is self-employed

If you or an individual 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 or the earnings are pensionable, insurable or both.

Learn more:




Employment income

Steps

  1. Determine if the employee’s employment income is exempt from tax

    The exemption from tax under section 87 of the Indian Act only applies if the income is situated on a reserve and the worker is an individual who is registered or entitled to be registered as an Indian under the Indian Act.

    To help determine if the First Nations employee’s employment income is fully or partially tax-exempt, ask your employee to fill out part 1 of Form TD1-IN, Determination of Exemption of an Indian's Employment Income to certify all of the following:

    • Your employee is registered or entitled to be registered as an Indian under the Indian Act
    • Your employee is not a treaty beneficiary of a First Nation with a final or self-government agreement that ends the tax exemption under section 87 of the Indian Act
    • If your employee lives on a reserve, it is their principal place of residence and is the centre of their daily routine

    You must also certify that information you provided on Form TD1-IN is correct and complete.

    What if the First Nations employee's employment situation changes

    If the facts of the First Nations employee's employment situation changes over the course of the year, you may need to reexamine whether the tax exemption will still apply. Changes that require you to reexamine whether the income will be exempt from tax for the remainder of the year include:

    • A change in the First Nations employee’s residence, on or off reserve
    • A change in the employer’s residence, on or off reserve
    • A change in the location of the employment duties, resulting from a new position with the same employer
    • A change in the percentage of employment duties performed on reserve

    Learn more about registration under the Indian Act and the Indian Register:

    • If the employee is not registered or entitled to be registered as an Indian under the Indian Act or is a treaty beneficiary of a First Nation with a final or self-government agreement that ends the tax exemption under section 87 of the Indian Act, do not continue to the next step.

      You must deduct CPP, EI and income tax as you would for your other employees.

    • If the First Nations employee is registered or entitled to be registered as an Indian under the Indian Act and the tax exemption under section 87 of the Indian Act applies, continue to Step 2 - Determine if you can use the guidelines for common employment situations.

  2. Determine if you can use the guidelines for common employment situations

    You can use the Indian Act exemption for employment income guidelines if your employment situation is covered by these guidelines. Most common employment situations subject to the tax exemption are covered by these guidelines.

    In unusual or exceptional situations, there may be other factors that result in employment income being treated differently than under the guidelines. This means that any factors connecting the income to a reserve must be analyzed based on various court decisions to determine if the exemption applies.

    For example, situations where a First Nations employee is also a shareholder are considered unusual or exceptional employment situations.

    Learn more: Examples of uncommon employment situations where the guidelines do not apply

    • If your situation is unusual or exceptional, do not continue to next step.

      You must withhold CPP, EI and income tax as you would for your other employees unless you can confirm that the income is tax-exempt.

      You can call CRA at 1-800-959-5525 to review the details of an uncommon situation.

    • If your situation is common, you can use the Indian Act exemption for employment income guidelines.

      Continue to Step 3 - Determine if the employment income is fully or partially tax-exempt.

  3. Determine if the employment income is fully or partially tax-exempt

    You must determine if your First Nations employee’s employment income is fully or partially tax-exempt depending on the situation.

    1. Determine if guideline 2 applies

      Generally, all of the income is exempt from income tax if all of the following apply:

      • Employee lives on a reserve
      • Employer is a resident on a reserve

      Learn more: Guideline 2 - Indian Act Exemption for Employment Income Guidelines

    2. Determine if guideline 4 applies

      Generally, the income is exempt from income tax if:

      • You (as the employer) are resident on a reserve

      • You (as the employer) are:

        • A First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves
        • A First Nations organization controlled by a First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves, and the organization is dedicated exclusively to the social, cultural, educational, or economic development of First Nations individuals who for the most part live on reserves
      • Your employee's duties of employment are in connection with your non-commercial activities carried on exclusively for the benefit of First Nations individuals who for the most part live on reserves

      Learn more: Guideline 4 - Indian Act Exemption for Employment Income Guidelines

    3. Determine if guideline 3 applies

      Generally, the First Nations employee’s income is exempt from income tax if:

        • Employee lives on a reserve
        • Employer is a resident on a reserve
      • Employee performs more than 50% of their employment duties on a reserve

      Learn more: Guideline 3 - Indian Act Exemption for Employment Income Guidelines

    4. Determine if guideline 1 applies

      Generally, the First Nations employee’s income is exempt from income tax if the employee performs at least 90% of the duties related to their employment on a reserve.

      Learn more: Guideline 1 - Indian Act Exemption for Employment Income Guidelines

    5. Determine if a prorated exemption applies to the employment income (guideline 1 – proration rule)

      Generally, the income is partially tax-exempt from income tax if your First Nations employee performs less than 90% of the duties related to their employment on a reserve and the income is not exempt under another guideline.

      The exemption is prorated to the portion of the income related to the duties the employee performed on the reserve.

      Learn more: Guideline 1 (proration rule) - Indian Act Exemption for Employment Income Guidelines

      Continue to Step 4 - Withhold deductions on the employment income and select income partly tax-exempt.

  4. Withhold deductions on the employment income

    Generally, you must withhold the following deductions on the employment income you paid to your First Nations employee:

    • Fully tax-exempt

      • Income tax - Do not withhold
      • EI - Withhold on all income
      • CPP - Withhold only if you filed Form CPT124

    • Partly tax-exempt

      • Income tax - Withhold only on taxable income
      • EI - Withhold on all income
      • CPP - Withhold only on taxable income or on all income if you filed Form CPT124

    CPP is only withheld on the portion of the income that is taxable. Where the income is not taxable, CPP is not withheld, except if the employer has filed Form CPT124 - Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act.

    If the employer chooses not to apply for coverage, a First Nations employee can elect to pay CPP on tax-exempt earnings on Form CPT20, Election to Pay Canada Pension Plan Contributions when filing their personal income tax return.

  5. Report the payment on a T4 slip

    Generally, you must report the employment income paid to your First Nations employee on a T4 slip:

    • Fully tax-exempt

      Income and source deductions
      • Code 71 - Report tax-exempt employment income
      • Boxes 16 and 26 - Report CPP contributions and pensionable earnings only if you filed Form CPT124
      • Boxes 18 and 24 - Report EI premiums and insurable earnings on all income
      Pension or superannuation
      • Box 20 - For the 2023 or earlier calendar years, do not report an amount for RPP contributions relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 20. Give your employee proof of the amounts of RPP contributions for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act.
      • Code 69 - Report tax-exempt non-eligible retiring allowances you paid
      • Code 94 - New For the 2024 and later calendar years, report RPP contributions relating to tax-exempt income using code 94.
      Union dues
      • Box 44 - For the 2023 or earlier calendar years, do not report an amount for union dues relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 44. Give your employee proof of the amounts of union dues for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act.
      • Code 95 - New For the 2024 and later calendar years, report the union dues relating to tax-exempt income using code 95.

    • Partly tax-exempt

      Income and source deductions
      • Box 14 - Report only taxable employment income
      • Code 71 - Report only tax-exempt employment income
      • Boxes 16 and 26 - Report CPP contributions and pensionable earnings only on taxable income or on all income if you filed Form CPT124
      • Boxes 18 and 24 Report EI premiums and insurable earnings on all income
      Pension or superannuation
      • Box 20 - For the 2023 or earlier calendar years, do not report an amount for RPP contributions relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 20. Give your employee proof of the amounts of RPP contributions for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act. If you paid partly tax-exempt employment income, you must prorate the RPP contributions and report the amount related to their taxable income using box 20. For 2024 and later calendar years, and the tax-exempt part must be reported using code 94.
      • Code 66 - Report only on taxable income if you paid eligible retiring allowances
      • Code 67 - Report only on taxable income if you paid non-eligible retiring allowances
      • Code 69 - Report only tax-exempt if you paid non-eligible retiring allowances
      • Code 94 - New For the 2024 and later calendar years, report RPP contributions relating to tax-exempt income using code 94. If you paid partly tax-exempt employment income, you must prorate the RPP contributions and report the amount related to their taxable income using box 20 and report the tax-exempt part using code 94.
      Union dues
      • Box 44 - For the 2023 or earlier calendar years, do not report an amount for union dues relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 44. Give your employee proof of the amounts of union dues for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act. If you paid partly tax-exempt employment income, you must prorate the union dues and report the amount related to their taxable income using box 44. For 2024 and later calendar years, report the tax-exempt part using code 95.
      • Code 95 - New For the 2024 and later calendar years, report the union dues relating to tax-exempt income using code 95. If you paid partly tax-exempt employment income, you must prorate the union dues and report the amount related to their taxable income using box 44 and report the tax-exempt part using code 95.
      Taxable benefits
      • Codes for taxable benefits (for example, code 40) - Report only on taxable income if you provided employment benefits

    Under the CRA administrative policy, a slip must be issued if the total of all payments in the calendar year was more than $500 or you deducted CPP, EI or income tax from any of the payments.




Employment-related income

Steps

  1. Determine if the employment-related income is exempt from tax

    The exemption from tax under section 87 of the Indian Act only applies to an individual who is registered or entitled to be registered as an Indian under the Indian Act.

    Generally, if the First Nations recipient is receiving employment-related income (for example, pension income, retiring allowances, RRSP and CPP/QPP), the employment-related income is exempt from income tax when the income is received as a result of employment income that was exempt from income tax.

    Learn more: Employment-related income - Indian Act Exemption for Employment Income Guidelines

  2. Determine the portion of employment-related income that was exempt

    You need to determine the portion of the employment-related income of the First Nations employee that is related to tax-exempt employment income when the payment was received as a result of employment income.

    Generally, the employment-related income will be exempt to the extent that the share of employment income that gave rise to the payment was exempt from tax as follows:

    • Fully tax-exempt

      • All employment-related income related to tax-exempt employment income will be exempt from tax

    • Partly tax-exempt

      • The portion of employment-related income related to tax-exempt employment income will be exempt from tax
      • Any employment-related income arising from the taxable portion of employment income will be taxable

  3. Withhold deductions on the employment-related income paid to the First Nations recipient

    Generally, you must withhold the following deductions on the employment-related income paid to the First Nations recipient:

    • Fully tax-exempt

      • Income tax - Do not withhold
      • EI - Do not withhold
      • CPP - Do not withhold

    • Partly tax-exempt

      • Income tax - Withhold only on taxable income
      • EI - Do not withhold
      • CPP - Do not withhold

    Generally, employment-related income is not subject to withholdings of CPP and EI.

    Learn more: How to calculate payroll deductions and contributions

  4. Report the payment on a T4A slip

    Generally, you must report the employment-related income paid to the First Nations recipient on a T4A slip:

    • Fully tax-exempt

      Other income
      • Code 144 - Report tax-exempt other income
      Pension or superannuation
      • Code 146 - Report tax-exempt pension or superannuation
      • Code 195 - Report tax-exempt PRPP payments
      Lump-sum payments
      • Code 148 - Report tax-exempt lump-sum payments

    • Partly tax-exempt

      Other income
      • Code 028 - Report taxable other income
      • Code 144 - Report tax-exempt other income
      Pension or superannuation
      • Box 016 - Report taxable pension or superannuation
      • Code 146 - Report tax-exempt pension or superannuation
      • Code 194 - Report taxable PRPP payments
      • Code 195 - Report tax-exempt PRPP payments
      Lump-sum payments
      • Box 018 - Report taxable lump-sum payments
      • Code 148 - Report tax-exempt lump-sum payments

    Under the CRA administrative policy, a slip must be issued if the total of all payments in the calendar year was more than $500 or you deducted income tax from any of the payments.

    Learn more: T4A slip - Information for payers


Self-employed fishing, barber or hairdresser, driver income

Steps

  1. Determine if the self-employment income is exempt from tax

    The exemption from tax under section 87 of the Indian Act only applies to an individual who is registered or entitled to be registered as an Indian under the Indian Act.

    The self-employment income earned by the First Nations worker must be situated on a reserve to be exempt from tax.

    To determine if the income is situated on a reserve, you should apply the connecting factors test for business income.

    Learn more: Connecting factors for business income - Information on the tax exemption under section 87 of the Indian Act

    How to review special considerations when applying the factors for self-employed fishing income

    You need to review specific considerations when you apply the connecting factors test for self-employed fishing income.

    Learn more: Fishing income - Information on the tax exemption under section 87 of the Indian Act

    • If the self-employment income is not considered to be situated on a reserve, do not continue to next step.

      You can call CRA at 1-800-959-5525 review uncommon situations.

      Your remitting and reporting obligations are the same as for other self-employed workers in the same industry.

    • If the self-employment income meets all conditions for the exemption, continue to Step 2 - Determine the portion of income situated on a reserve.

  2. Determine the portion of income situated on a reserve

    You need to determine the portion of the income-earning activities of the self-employed First Nations worker that takes place on a reserve.

    Generally, the exemption applies depending on the portion of income situated on a reserve as follows:

    • Fully tax-exempt

      • All income-earning activities will be tax-exempt
      • All business expenses will be allocated to the tax-exempt income

    • Partly tax-exempt

      • All income-earning activities that are situated on reserve will be tax-exempt
      • All income-earning activities that are situated off reserve will be taxable
      • Business expenses arising from the taxable portion of the income will be allocated to that income, unless another allocation can be shown to be more reasonable

  3. Remit deductions on the employment income paid to your First Nations worker

    Generally, you must remit the following deductions on the self-employment income paid to the First Nations worker in these industries regardless if the income is exempt or partly-exempt:

    • Income tax - Do not remit
    • EI - Remit on all income (under special EI regulations, EI is remitted on behalf of the worker on all of their insurable earnings)
    • CPP - Do not remit

    Determine which specific EI requirements apply

    Depending on the industry, there are different rules to determine the worker's insurable earnings and your responsibilities:

  4. Report the payment on a T4 slip

    Generally, you must report the self-employment income paid to your First Nations worker on a T4 slip:

    • Fully tax-exempt

      Income and source deductions
      • Boxes 18 and 24 - Report EI premiums and insurable earnings on all income
      • Box 29 - Use the appropriate self-employment code
      • Code 88 - Report tax-exempt self-employment income
      Pension or superannuation
      • Box 20 - For the 2023 or earlier calendar years, do not report an amount for RPP contributions relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 20. Give your employee proof of the amounts of RPP contributions for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act.
      • Code 94 - New For the 2024 and later calendar years, report RPP contributions relating to tax-exempt income using code 94.
      Union dues
      • Box 44 - For the 2023 or earlier calendar years, do not report an amount for union dues relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 44. Give your employee proof of the amounts of union dues for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act.
      • Code 95 - New For the 2024 and later calendar years, report the union dues relating to tax-exempt income using code 95.

    • Partly tax-exempt

      Income and source deductions
      • Boxes 18 and 24 - Report EI premiums and insurable earnings on all income
      • Box 29 - Use the appropriate self-employment code
      • Codes 78, 79 and 80 - Report taxable income of self-employed fishers
      • Code 82 - Report taxable income of self-employed taxi drivers and drivers of other passenger-carrying vehicles
      • Code 83 - Report taxable income of self-employed barbers and hairdressers
      • Code 88 - Report tax-exempt self-employment income
      Pension or superannuation
      • Box 20 - For the 2023 or earlier calendar years, do not report an amount for RPP contributions relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 20. Give your employee proof of the amounts of RPP contributions for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act.
      • Code 94 - New For the 2024 and later calendar years, report RPP contributions relating to tax-exempt income using code 94. If you paid partly tax-exempt employment income, you must prorate the RPP contributions and report the amount related to their taxable income using box 20. For the 2024 and later calendar years, the tax-exempt part using code 94.
      Union dues
      • Box 44 - For the 2023 or earlier calendar years, do not report an amount for union dues relating to tax-exempt income you paid to an employee who is registered, or entitled to be registered under the Indian Act using box 44. Give your employee proof of the amounts of union dues for all tax-exempt income. Your employee will use this amount to fill out Form T90, Income Exempt From Tax Under the Indian Act. If you paid partly tax-exempt employment income, you must prorate the union dues and report the amount related to their taxable income using box 44. For 2024 and later calendar years, report the tax-exempt part using code 95.
      • Code 95 - New For the 2024 and later calendar years, report the union dues relating to tax-exempt income using code 95. If you paid partly tax-exempt employment income, you must prorate the union dues and report the amount related to their taxable income using box 44 and report the tax-exempt part using code 95.

    Under the CRA administrative policy, a slip must be issued if the total of all payments in the calendar year was more than $500 or you deducted income tax from the payment or remitted EI.

    Learn more: T4 slip - Information for employers

Self-employed farming and other self-employed income

Steps

  1. Determine if the self-employment income is exempt from tax

    The exemption from tax under section 87 of the Indian Act only applies to an individual who is registered or entitled to be registered as an Indian under the Indian Act.

    The self-employment income earned by the First Nations worker must be situated on a reserve to be exempt from tax.

    To determine if the income is situated on a reserve, you should apply the connecting factors test for business income.

    Learn more: Connecting factors for business income - Information on the tax exemption under section 87 of the Indian Act

    How to review special considerations when applying the factors for self-employed farming income

    You need to review special considerations when you apply the connecting factors test for self-employed farming income.

    Learn more: Farming income - Information on the tax exemption under section 87 of the Indian Act

    • If the self-employment income is not considered to be situated on a reserve, do not continue to next step.

      You can call CRA at 1-800-959-5525 review uncommon situations.

      Your remitting and reporting obligations are the same as for other self-employed workers in the same industry.

    • If the self-employment income meets all conditions for the exemption, continue to Step 2 - Determine the portion of income situated on a reserve.

  2. Determine the portion of income situated on a reserve

    You need to determine the portion of the income-earning activities of the self-employed First Nations worker that takes place on a reserve.

    Generally, the exemption applies depending on the portion of income situated on a reserve as follows:

    • Fully tax-exempt

      • All income-earning activities will be tax-exempt
      • All business expenses will be allocated to the tax-exempt income

    • Partly tax-exempt

      • All income-earning activities that are situated on reserve will be tax-exempt
      • All income-earning activities that are situated off reserve will be taxable
      • Business expenses arising from the taxable portion of the income will be allocated to that income, unless another allocation can be shown to be more reasonable

  3. Withhold deductions on the payment made to the First Nations self-employed worker

    Generally, you do not withhold the following deductions on the payment made to the First Nations self-employed worker regardless if the income is exempt or partly-exempt:

    • Income tax - Do not withhold
    • EI - Do not withhold
    • CPP - Do not withhold

  4. Report the payment on a T4A slip

    Generally, you must report the self-employed income paid to the First Nations self-employed worker on a T4A slip:

    • Fully tax-exempt

      • Code 144 - Report tax-exempt other income

    • Partly tax-exempt

      • Box 048 - Report only on taxable income if you paid fees for services
      • Code 028 - Report only on taxable other income
      • Code 144 - Report tax-exempt other income

    Under the CRA administrative policy, a slip must be issued if the total of all payments in the calendar year was more than $500 or you deducted income tax from the payment.

    Learn more: T4A slip - Information for payers

References

Related

Legislation

Indian Act: 2(1)
Definitions used in the Indian Act
Indian Act: 6
Persons entitled to be registered
Indian Act: 87
Exempts property of an Indian from taxation
ITA: 5(1)
Income from office or employment
ITA: Section 6
Amounts to be included as income from office or employment
ITA: 6(1)(a)
Value of any benefit is to be included as income from office or employment
ITA: 6(1)(b)
Allowance for any purpose
ITA: 56(2)
Indirect payments
ITA: 81(1)(a)
Excludes from income certain amounts, including amounts exempted by any other act
ITA: 153(1)
Withholding
CPP: 6(1)
Defines pensionable employment
CPP: 6(2)(j.1)
Excepts employment of an Indian as pensionable employment
CPP: 12(1)
Amount of contributory salary and wages
CPP Reg: 29.1
Provides for an Indian to elect into pensionable employment" and be after CPP 12(1)
ETA: 173
Taxable benefit is considered a supply for GST/HST purposes
IECPR: 2(1)
Amount of Insurable Earnings
IECPR: 2(3)
Earnings from Insurable Employment
IECPR: 2(3)(a.1)
Earnings from Insurable Employment - amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the Income Tax Act
EIA: 5(1)
Types of Insurable Employment

Meaning of the term First Nations employee, worker or recipient

How to determine the portion of employment-related income that was excempt

How to determine the portion of income situated on a reserve

How to determine the portion of duties related to employment on a reserve

Generally, you need to determine the portion of employment duties performed on a reserve taking into account the following 2 factors:

  • Whether an actual "duty of employment" was performed (the First Nations employee was required to perform the particular task and was compensated by the employer for performing that particular task)
  • The extent to which the duty of employment was performed on a reserve
  • Total working days on a reserve (do not include vacation days, sick days and statutory holidays)
  • divide by Total working days
  • equals Result
  • multiply by 100
  • equals This is the % of duties of employment performed on reserve (paid leave such as vacation days, sick days and statutory holidays leave is also exempt)
Calculation example

An employer requires their First Nations employee to perform duties related to their employment both on and off reserve. The employee had a total of 220 working days in the year, 44 of which were on reserve. These days spent working on the reserve did not include either vacation or sick leave. The employee had taken 40 days off for vacation, sick leave, statutory holidays, family leave and personal days, which are not included in the total of 220 working days, as these were days not spent working.

The portion of the First Nations employee’s duties related to employment performed on a reserve is calculated as follows:

  • 44 total working days on a reserve (not including vacation days, sick days and statutory holidays)
  • divide by 220 total working days
  • equals 0.2 is the result
  • multiply by 100
  • equals 20% is the portion of duties of employment performed on reserve (paid leave such as vacation days, sick days and statutory holidays is also exempt)

What if you do not know if a worker is an employee or is self-employed

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