Are You an Employee or Self-Employed?

This publication is strictly a tool to assist you in determining if a worker is an employee or a self-employed individual.

Eligibility Criteria

Payers or workers who want to know the nature of their business relationship.

Summary

A payer's or a worker's responsibilities are different according to the type of employment relationship that exists. If the type of employment relationship is not correctly established from the beginning, there could be consequences for the payer and the worker.

To determine if a worker is an employee or a self-employed individual, and if there is an employer-employee relationship or a Business relationship, you have to examine and analyze the terms and conditions of the worker's employment as they relate to the following four factors:

• control;
• ownership of tools;
• chance of profit/risk of loss;
• integration.

These determining factors are detailed in CRA's publication RC4110 - Employee or Self-Employed.

If you require personal assistance, visit the Tax Service Office closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).

Ontario Contact(s):
See National Contact.