Employment & Your Crew
Hiring, employment standards, minimum wage, CPP/EI source deductions, T5018, WCB and employee-versus-contractor.
12 guides in this section
Your Employment Status
Agency & Contract Work
Losing Your Job
The Record of Employment (ROE)
When and how to issue an ROE through Service Canada: the triggers, the five-day deadline, ROE Web, the Box 16 code, and why the self-employed have none.
Terminating an Employee
How to end employment in Canada: statutory notice or pay in lieu, the 8-week caps, just cause, and why common-law reasonable notice is the real cost.
Essential Reading
Hiring Your First Worker
What changes when you hire your first employee in Canada: a CRA payroll account, source deductions, WCB registration, employment standards and a written offer.
Minimum Wage by Province (2026)
The 2026 minimum wage in every Canadian province and territory, with effective dates: Alberta $15.00 to Nunavut $19.75, and the four rates that rise on 1 October 2026.
Payroll: CPP, EI and Source Deductions
Running payroll in Canada: the 2026 CPP, CPP2 and EI rates, the employer share, CRA remittance deadlines and penalties, T4s, and how Quebec QPP and QPIP differ.
WCB Registration for Employers
Why workers compensation is mandatory in Canada: registering with your provincial board or the CNESST, owner coverage, clearance certificates and per-board rates.
Reporting Subcontractor Payments
The T5018 for Canadian construction: who must file, the $500-per-subcontractor threshold, the over-50% income test, the six-month deadline and the $25-per-day penalty.
Statutory Holidays and Vacation Pay
The provincial patchwork of vacation pay and statutory holidays in Canada: the 4%, 6% and 8% vacation rates, the stat holiday counts, and worked-stat pay.
Overtime Rules by Province
The provincial overtime thresholds in Canada: daily 8-hour, weekly 40, 44 and 48-hour rules, the 1.5x rate, BC double time, and averaging agreements.
Quebec: the CCQ and Act R-20
How Quebec construction labour works: Act R-20, the CCQ, sector collective agreements, competency cards, union affiliation, and fines up to $85,000 each.