Payroll program account

Most employers, trustees, and administrators need a payroll program account.

You are an employer if you:

• pay a salary, wages, advances, bonuses, vacation pay, or tips to your employees and/or
• provide a benefit, such as board and lodging, to your employees and/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/or
• 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 program 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.

Hiring a baby-sitter

You may be considered an employer if you hire a baby-sitter. For more information see Hiring a baby-sitter.

Forms and publications

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

Related topics

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

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