When you’re starting to drown between employee concerns, payroll duties and helping your CEO -- HR Insider is there to help get the logistical work out of the way.
Need a policy because of a recent regulatory change? We’ve got it for you. Need some quick training on a specific HR topic? We’ve got it for you. HR Insider provides the resources you need to craft, implement and monitor policies with confidence. Our team of experts (which includes lawyers, analysts and HR professionals) keep track of complex legislation, pending changes, new interpretations and evolving case law to provide you with the policies and procedures to keep you ahead of problems. FIND OUT MORE...
How to pay workers who stay only one day
Ask the Expert › How to pay workers who stay only one day
0 Vote Up Vote Down
hri_Admin asked 6 years ago
We had hired a few new employees, but they only worked the day and then said they will not be returning.  Is this considered causal labor (where we can pay them in a cheque form) or do we need to add them to payroll?  One of them worked a full week with us. Does he need to go on payroll or can he go as casual labor?
1 Answers
0 Vote Up Vote Down
Glenn Demby answered 6 years ago
Yes. T4s are required in both cases. What are termed the de minimis rules have two parts. A T4 is required if either of these conditions is met:
  • The taxable income exceeds $500; or
  • EI, CPP or income tax source deductions should have been taken.
Since EI is now on a first dollar basis, insurable earnings over roughly 60 cents (.01 / the current EI employee rate 0.0166) triggers the need for a T4 and hence putting a person on payroll.