Hiring an employee

What's new for Individuals

Changes to the Canada Pension Plan (CPP) for individuals who are 60 to 70 years of age

When you hire an employee, you have to:

• get his or her social insurance number (SIN); and
• have him or her complete Form TD1, Personal Tax Credits Return.

If the employee works for you and you cannot get the SIN or TD1, you are still responsible to start calculating payroll deductions.

Related topics

• Hiring credit for small business (HCSB)