Social insurance number (SIN)

As an employer, you have to get the SIN from each employee who is in pensionable or insurable employment.

Under the Canada Pension Plan Regulations, if an employee doesn't have a SIN card, you must inform him or her within three days of when they start working for you how to get one.

Note
An eligible person who is not a Canadian citizen or a permanent resident of Canada and who applies for a SIN will get a SIN beginning with the number "9".

Make sure you always use the correct name and number as shown on the employee's SIN card. An incorrect SIN can affect the:

• employee's future CPP benefits if the record of earnings file is not accurate;
• employee's annual RRSP deduction limit statement if you report an inaccurate SIN on the employee's T4 slip that has a pension adjustment (PA) amount; or
• information on an employee's notice of assessment.

What if the employee refuses to give you his or her SIN or to apply for one?

You should be able to show that you made a reasonable effort to get it.

Example of a reasonable effort
After asking your employee for his SIN many times, you decide to contact him in writing to request his SIN. Record the dates you asked him, and keep a copy of the written request and any other related correspondence.

If you do not make a reasonable effort to get a SIN, you may be subject to a penalty. 

Even if you cannot get your employee's SIN, you are still responsible for calculating deductions and filing an information return by the due dates.  If you fail to deduct or file your information return, we may assess penalties.

Forms and publications

• Information circular IC82-2, Social Insurance Number Legislation That Relates to the Preparation of Information Slips

Related topics

• Social Insurance Number - Service Canada