Guide to Global Payroll Management - 2020 - 11-11

A Primer on Payroll in Canada
CRITERIA
Whether an individual is an employee or a self-employed worker is determined on the basis of
the following six criteria:
1. Subordination in the performance of work
2. Financial liability
3. Ownership of tools
4. Integration of the tasks carried out by the worker
5. The specific result of the work
6. The agreement between the parties regarding their relationship
1. SUBORDINATION IN THE PERFORMANCE OF WORK
Subordination exists if the person who provides the work is in a position of authority with regard
to the worker. Subordination is the most important criterion and may be the crucial factor in
determining whether a worker is an employee or is self-employed.
2. THE FINANCIAL LIABILITY
In an employee-employer relationship, the employer covers the operating costs of the
organization and assumes the financial risks; the employee does not assume any financial risk.
A self-employed individual, however, may make a profit or incur a loss and is responsible for
operating costs.
3. OWNERSHIP OF TOOLS
In an employee-employer relationship, the employer generally owns the tools, equipment and
materials, provides everything necessary for the employee to carry out the work and covers the
related operating costs. A self-employed worker ordinarily provides their own tools and is
responsible for repairs, insurance and maintenance costs.
4. INTEGRATION OF THE TASKS CARRIED OUT BY THE WORKER
If the tasks carried out by the worker form an integral part of the activities of the employer's
business, there is probably an employee-employer relationship. An outside consultant is selfemployed if the services they render to a business are not activities that the business normally
engages in.
As a rule, an employee derives work income principally from the work they carry out for a single
employer, whereas a self-employed individual provides services to a number of clients.
5. THE SPECIFIC RESULT OF THE WORK
The services of a self-employed worker are, as a rule, retained for the purpose of accomplishing
a specific task and the worker is free to determine the method that will be used to achieve the
results. Once the specific task provided for in the contract is completed, the business
relationship ends.
6. THE AGREEMENT BETWEEN THE PARTIES REGARDING THEIR RELATIONSHIP
This criterion refers to the agreement that may exist between the two parties with regard to
conditions of work. The following factors may be taken into consideration:

© The Canadian Payroll Association/L'Association canadienne de la paie 2020 11-11



Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
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Guide to Global Payroll Management - 2020 - 7
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Guide to Global Payroll Management - 2020 - 11
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Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
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Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
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Guide to Global Payroll Management - 2020 - PIII
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Guide to Global Payroll Management - 2020 - 9-28
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Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
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Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
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Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
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