Agency that hires the employee

An agency that hires an employee (even if he or she is located at a client’s premises) has to deduct CPP/QPP contributions, EI premiums, income tax, and PPIP premiums (for employees working in Quebec) from amounts paid to these employees. The agency also has to report these amounts on a T4 slip for the employee.

How to fill out the T4 slip

Fill out the T4 slip as follows:

Employer's name

Enter your operating or trade name.

Employee's name and address

Enter the employee's name and address, including the province or territory and postal code.

Box 10 – Province of employment

Enter the provincial or territorial abbreviation.

Box 12 – Social insurance number

Enter the SIN, as provided by the employee.

Box 14 – Employment income

Report the gross earnings before deductions.

Boxes 16 and 17 – Employee's CPP/QPP contributions

Enter the CPP/QPP contributions you deducted from the employee's gross earnings.

Box 18 – Employee's EI premiums

Enter the EI premiums you deducted from the employee's gross earnings.

Box 22 – Income tax deducted

Enter the total income tax you deducted from the employee's remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Box 24 – EI insurable earnings

Enter the amount of the employee's insurable earnings on which you calculated the EI premiums, up to a maximum of $50,800 for 2016. Enter "0" if there are no insurable earnings.

Box 26 – CPP/QPP pensionable earnings

Enter the amount of the employee's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $54,900 for 2016. Enter "0" if there are no pensionable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Leave this box blank.

Box 29 – Employment code

Leave this box blank.

Box 55 – Employee's PPIP premiums

Enter the PPIP premiums you deducted from the employee's gross earnings while he or she worked in Quebec.

Box 56 – PPIP insurable earnings

For employees working in Quebec, enter the total amount used to calculate the employee's PPIP premiums, up to a maximum of $71,500 for 2016.

Code 81

Leave this box blank.

Date modified:

2016-12-22