What is a payroll program account?
A payroll program account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the Canada Revenue Agency.
This 15-character payroll program account number contains the nine-digit business number (BN). The BN is a unique federal government numbering system that identifies your business and the various accounts you maintain. The payroll account number consists of:
- the nine-digit BN
- a two-letter code for the type of program (for payroll program, the letters are "RP")
- a four-digit reference number to identify each account in a program a business may have
Depending on the type of business you have, you may need to register other types of programs accounts. The nine-digit business number will not change, but other letters or reference numbers will be added to the BN.
A company requires a GST/HST, an import/export and two payroll program accounts. The account numbers would be:
|Account type||Account number|
|Business Number (BN)||12345 6789|
|GST/HST program account||12345 6789 RT 0001|
|Import/export program account||12345 6789 RM 0001|
|Payroll program account 1||12345 6789 RP 0001|
|Payroll program account 2||12345 6789 RP 0002|
To find out when you need to register, see When do you have to open a payroll program account?
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