Barbers and hairdressers

If these workers are your employees, you have to deduct CPP/ QPP contributions, EI premiums, PPIP premiums, and income tax as you would for regular employees. If these workers are not your employees, you have to complete a T4 slip for EI and PPIP purposes only.

Complete the following entries on the slip:

Employer's name
Enter your operating or trade name.

Employee's name and address
Enter the worker's name and address, including the province or territory, and postal code.

Box 10 - Province of employment
Enter the provincial or territorial abbreviation to show where the employee reported for work.

Box 12 - Social insurance number
Enter the social insurance number (SIN) shown on the worker's SIN card.

Box 14 - Employment income
Leave this box blank. See "Other information" below.

Box 18 - Employee's EI premiums
Enter the EI premiums remitted on behalf of the worker (worker's part only).

Box 24 - EI insurable earnings
Enter the amount of the worker's insurable earnings on which you calculated the EI premium, up to $44,200 for 2011. Enter "0" if there are no insurable earnings.

Box 29 - Employment code
Enter code 13 for a barber or hairdresser.

Box 55 - Employee's PPIP premiums
Enter the PPIP premiums remitted on behalf of the worker (worker's part only), while he or she worked in Quebec.

Box 56 - PPIP insurable earnings
For workers working in Quebec, enter the total amount used to calculate the employee's PPIP premiums, up to a maximum of $64,000 for 2011.

Other information
Enter the amounts that relate to the gross earnings of the worker.
Use code 83 for a barber or hairdresser.