Employing a caregiver, baby-sitter, or domestic worker
If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. As an employer, you have responsibilities in the employment relationship between you and the person. To find out what your responsibilities are as an employer, see Employer responsibilities – The payroll steps.
If you are hiring a live-in caregiver or domestic worker, you may be providing a taxable benefit such as board and lodging.
When are you considered to be an employer?
You are considered to be an employer when all the following apply to you:
- hire a person
- establish regular working hours (for example, 9 a.m. to 5 p.m.)
- assign and supervise the tasks performed
If you or a person working for you is not sure of the worker's employment status, either one of you can request a ruling to determine the status. If you are a business owner, you can use the "Request a CPP/EI ruling" service in My Business Account.
A worker can ask for a ruling by using the My Account for Individuals service and choosing “Submit documents” and then “I do not have a case or reference number.
You can also use Form CPT1, Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act, and send it to your tax services office.
For more information, see Guide RC4110, Employee or Self-employed?
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