What is a payroll program account?

A payroll program account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the Canada Revenue Agency.

This 15-character payroll program account number contains the nine-digit business number (BN). The BN is a unique federal government numbering system that identifies your business and the various accounts you maintain. The payroll account number consists of:

• the nine-digit BN;
• a two-letter code for the type of program (for payroll program, the letters are "RP"); and
• a four-digit reference number to identify each account in a program a business may have.

Depending on the type of business you have, you may need to register other types of programs accounts. The nine-digit business number will not change, but other letters or reference numbers will be added to the BN.

To find out when you need to register, see When do you have to open a payroll program account?.

Date modified:

2017-01-25