Assess the real working relationship before choosing household payroll treatment.
Illustrative dataUpdated September 1, 2026
Short answer
A contract label alone does not decide status. Control, tools, ability to subcontract, financial risk, investment and opportunity for profit all matter in the full relationship.
Look at how the work actually happens
Regular schedules, detailed direction, work performed personally in the family's home and limited financial risk can point toward employment, but no single factor decides every case.
When the answer is uncertain
Document the facts and consult CRA's current status guidance. Either party may request a CPP/EI ruling when appropriate.