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Employee or self-employed
This information will help you understand how to determine a worker’s employment status. If the employment arrangement between the worker and the payer is an employer-employee relationship, the individual is an employee. If the employment arrangement between the worker and payer is a business relationship, the individual is self-employed.
It is important to determine employment status because it directly affects a person’s entitlement to Employment Insurance (EI) benefits. Employment status can also have an impact on how a worker is treated under the Canada Pension Plan, the Employment Insurance Act, and the Income Tax Act. See Employer responsibilities.
| Topics for Employee or self-employed | |
|---|---|
| How we determine a worker’s employment status | What you need to consider to determine a worker’s employment status |
| Requesting a ruling | |
Note
If a barber, hairdresser, driver of taxis or other passenger-carrying vehicles, fisher, or placement and agency worker is not considered an employee, there are special rules concerning CPP, EI, and income tax that need to be applied. See Special situations for information.
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Date modified: 2006-01-01 |
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