Workers in agriculture, an agricultural enterprise or horticulture

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/special-payments/workers-agriculture-agricultural-enterprise-horticulture.html

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Workers in agriculture, an agricultural enterprise or horticulture

If you employ a person in agriculture, an agricultural enterprise, or horticulture, you may have to make deductions from the remuneration you pay to that person.

CPP contributions

Do not deduct CPP contributions when you meet one of the following conditions:

  • you pay the employee less than $250 in cash remuneration in a calendar year
  • you employ your employee for a period of less than 25 working days in the same year on terms providing for cash remuneration. The 25 working days do not have to be consecutive, but they must be in the same calendar year and they must be with the same employer

Note


In a calendar year, if your employee reaches both minimums—$250 or more in cash remuneration and works 25 days or more—the employment is pensionable starting from the first day of work. Deduct CPP contributions if your employee's pensionable earnings are more than the CPP basic exemption for the same period.

For more information on when these types of employment are pensionable, go to Agriculture and horticulture.

EI premiums

Do not deduct EI premiums when one of the following conditions applies:

  • The person receives no cash remuneration.
  • The employee works less than seven days with the same employer during the year. The seven days do not have to be consecutive, but they must be in the same calendar year and they must be with the same employer.

Note


If the employee works seven days or more, the employment is insurable from the first day of work.

For more information on when these types of employment are insurable, go to Agriculture and horticulture.

Income tax

Deduct income tax from amounts you pay your employees from the first hour of work. Use the payroll deductions table that applies to the pay period during which the employee was paid.

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Date modified:
2020-02-10