Code 83 - Barbers or hairdressers - Gross income

Barbers or hairdressers who are your employees

If you employ these types of workers, you have to deduct CPP/QPP contributions, EI premiums, PPIP premiums, and income tax from their pay and prepare a T4 slip for them as you would for regular employees. For information about the payroll deductions, see Guide T4001, Employers' Guide – Payroll Deductions and Remittances. Enter the amount of gross earnings using box 14.

Do not include this amount using code 83.

Barbers or hairdressers who are self-employed

Even if these types of workers are self-employed, special rules apply to the payroll deductions. For more information, see Barbers and hairdressers. You still have to fill out a T4 slip for EI and PPIP purposes. Enter the amount of gross earnings, using code 83.

Do not include this amount in box 14.

For more information on how to report the income on this self-employed worker's T4 slip, go to T4 filing for barbers and hairdressers.

Date modified:

2015-12-17