Payroll account

Most employers, trustees, and administrators need an account.

You are an employer if you:

• pay a salary, wages, advances, bonuses, vacation pay, or tips to your employees;

• provide a benefit, such as board and lodging, to your employees; or

• hire a non-resident person, partnership, or corporation to perform services in Canada, see Non-resident workers.

If you are not sure whether someone is your employee or is self-employed, see Employee or Self-employed.

You are a trustee or an administrator if you:

• administer, manage, distribute, wind up, control, or otherwise deal with the property, business, estate, or income of another person; and

• authorize or cause a payment to be made for that other person who performs a function similar to the one a trustee performs.

You must open the account before your first payment is due. Your first payment is due the 15th day of the month after the month when you become an employer, trustee, or administrator.

Frequently asked questions

• What do I need to know if I am hiring a baby-sitter?

Forms and publications

• T4001 Payroll Deductions and Remittances
• RC2, The Business Number and Your Canada Customs and Revenue Agency Accounts
• RC1, Request for a Business Number (BN)
• Other payroll guides and pamphlets

Related topics

• Payroll
• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site

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