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Becoming an Employer

The following information is intended to act as general guidelines. The general responsibilities of employers, as well as the legislation employers should be familiar with, are included. However, it is important to note that this is merely a guideline.

Payroll Deductions Requirements

You are generally considered to be an employer if:

  • you pay a salary, wages (including advances), bonuses, vacation pay, or tips to your employees
  • you provide certain benefits such as board and lodging to your employees.

An employer-employee relationship exists if you are in a position to control and direct the person or people who perform services. Although a written contract might expressly indicate that an individual is self-employed, Canada Revenue Agency might not necessarily consider the individual as such. You must examine the written contract and the working conditions to determine if the individual is self-employed.

If you cannot determine whether a person is an employee, you can obtain a ruling from the Trust Accounts Division of Canada Revenue Agency, or Specific Regulations - Québec.

What are your responsibilities as an Employer?

As an employer, you have to :

NOTE: As an employer or payer, you hold payroll deductions in trust for the Receiver General. Therefore, you have to keep these amounts separate from the operating funds of your business. They must not be part of an estate in liquidation, assignment, receivership or bankruptcy.

For information on Canada Revenue Agency's personalized visits to new employers, see document Employer Visits Program.

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Employment Standards

Employment Standards

For information on employment standards for industries regulated by either the federal or provincial government, please click on the appropriate link.

Yukon Contact:

Labour Services Office
Main Floor Tutshi Building
2131-2nd Avenue
Whitehorse, Yukon
Y1A 1C3

Labour Relations

For information on industrial relations for industries regulated by the federal government, see document Industrial Relations in Canada.

Canadian Human Rights Act

This Act forbids discrimination in a number of employment-related areas including employment advertisements, hiring practices and wages. Employers are prohibited from discriminating against employees or prospective employees on the grounds of race, colour, ancestry, place of origin, political belief, religion, marital status, family status, physical or mental disability, sex, sexual orientation, age, or a prior unrelated conviction of such person.

For further information on equal pay, see document Pay Equity Program.

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Worker's Compensation and Workplace Safety

For information on workers' compensation and workplace safety for industries regulated by either the federal or provincial government, please click on the appropriate link.

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Last Modified: 2007-09-05

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Important Notices