Have you received a CPP/EI ruling

If you have received a CPP/EI ruling, the following topics may be of interest to you.

Payers/Employers

If you are a payer, an employer, or if you received a ruling that changed a worker’s employment status from self-employed to employee, you should know the following:

• Employer responsibilities
• What should you do if an employee leaves (EI and Record of Employment)
• T4 - Information for employers
• T4001, Employers' Guide - Payroll Deductions and Remittances

If you are a payer, an employer, or if you received a ruling that changed a worker’s employment status from employee to self-employed, you should know the following:

• CPP overpayment and recovering CPP contributions
• EI overpayment and recovering EI premiums
• T4A - Information for payers

Individuals

Employees

If you are an employee or if you received a ruling that changed your employment status from self-employed to employee, you should know the following:

• Responsibilities, benefits and entitlements for employees
• Employment income (how to report employment income on your tax return)
• CPP overpayment
• Employment insurance overpayment
• Make additional CPP contributions (includes information to complete your tax return)

Self-employed

If you are self-employed or if you received a ruling that changed your employment status from employee to self-employed, you should know the following:

• Responsibilities, benefits, and entitlements for self-employed workers
• You have to pay both shares of CPP or QPP contributions on self-employment and other earnings
• Self-employment income (how to report self-employment income on your tax return)
• Small businesses and self-employed income
• Pay your income tax by instalments

Special situations for self-employed

Special rules about CPP, EI, and income tax may apply to the following categories of self-employed individuals:

• Barbers and hairdressers
• Taxi drivers and drivers of other passenger-carrying vehicles
• Fishers
• Placement and employment agency workers

For more special situations, see Special payments chart.

How to appeal a CPP/EI ruling

For information on how to appeal a CPP/EI ruling, see Booklet P133, Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage.

Forms and publications

For forms and publications, go to our Payroll page.

Date modified:

2017-06-20