The Payroll steps – an employer’s responsibilities with the CRA

As an employer, you are responsible for deducting, remitting, and reporting payroll reductions. The following are the responsibilities of an employer:

  • Open and maintain a payroll account.
  • Get your employee’s social insurance number (SIN).
  • Obtain a completed federal Form TD1 and, if applicable, a provincial or territorial Form TD1.
  • Deduct CPP contributions, EI premiums, and income tax from remuneration or other amounts including taxable benefits and allowances, you pay in a pay period.
  • Remit these deductions along with your share of CPP contributions and EI premiums when they are due.
  • Report the employee’s income and deductions on the appropriate T4 and T4A slip.
  • Complete and issue a Record of Employment (ROE) when an employee stops working and has an interruption of earnings.
  • Keep records of what you do.

What to do if you over deduct CPP

Additional information