Employer guide

Canadian household payroll guide

Understand household payroll from worker classification through T4 year-end records.

Illustrative dataUpdated September 1, 2026

Short answer

A family can run payroll itself, use its own accountant or bookkeeper, or request a specialist. The correct route depends on the facts; no provider is the only way to comply.

The household payroll sequence

Confirm classification, register the payroll account, collect required forms, calculate deductions, issue pay statements, remit on schedule and prepare year-end records.

Register a CRA payroll program account
Calculate CPP, EI and income-tax deductions
Track gross pay, vacation and taxable benefits
Prepare T4 slips and the T4 Summary

Three valid ways to get it done

Use the free self-service guides, work with the family's existing accountant or bookkeeper, or ask a Canadian household-payroll specialist for help.

Choose your payroll route

Common questions

What to know

Are these employer guide figures verified?

No. Launch salary values are clearly marked illustrative until independent source verification is complete.

Can this replace professional advice?

No. It is general information; employment, tax and legal requirements depend on the province and facts.