Fishers and employment insurance (EI)

If these workers are your employees, you have to deduct Canada Pension Plan (CPP) contributions, employment insurance (EI) premiums and income tax as you would for regular employees. Earnings have to be reported on a T4 slip. For reporting instructions, see Fishing income.

If these workers are self-employed, special rules apply. See Guide T4005, Fishers and Employment Insurance to find out if these workers could be entitled to EI fishing benefits.

Forms and publications

• Form TD3F, Fisher's Election to Have Tax Deducted at Source
• Guide T4003, Farming and Fishing Income
• Guide T4005, Fishers and Employment Insurance

Related links

• CPP and EI explained - Fishers
• CPP for self-employed
• Farmers and fishers

Date modified:

2017-01-19