Election workers

If a person is employed by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election to public office, deductions may have to be withheld from the remuneration you pay the person.

CPP contributions

Do not deduct CPP contributions when the worker meets both of the following conditions:

  • The worker is not a regular employee of the government body.
  • The worker works for less than 35 hours in a calendar year. The 35 hours do not have to be consecutive, but they must be in the same calendar year and they must be with the same employer.

Note

If your employee works 35 hours or more, the employment is pensionable from the first hour of work. Deduct CPP contributions if your employee’s pensionable earnings are more than the CPP basic exemption for the same period.

EI premiums

Do not deduct EI premiums from the election worker's pay if both of the following conditions apply:

  • The worker is not a regular employee of the government body.
  • The worker works for less than 35 hours in a calendar year. The 35 hours do not have to be consecutive, but they must be in the same calendar year and they must be with the same employer.

Note

If the employee works 35 hours or more, the employment is insurable from the first hour of work.

Income tax

Deduct income tax from the remuneration the employee received from the first hour of work. Use the payroll deductions table that applies to the pay period during which the employee was paid.

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