CaregiverAgency.ca Editorial Team

Household-Employer Payroll and Employment-Cost Checklist

Review worker status, payroll and employment-cost categories before comparing a direct hire with managed care.

Published September 4, 2026 · Last reviewed September 4, 2026

Determine status from the facts

Control, tools, chance of profit, risk of loss and integration can affect status. A contract label alone does not settle the issue; CRA offers a ruling process when uncertain.

Review every cost category

Use current official rules or qualified advice rather than a generic percentage.

Gross wages
Vacation pay
Employer CPP and EI
Payroll or administration
Insurance or workers' compensation
Overtime or premium pay
Other employment costs
One-time search or recruitment cost

Keep the comparison like-for-like

Compare the same duties, care type, hours, minimum shifts, taxes and time period. Record excluded or not-applicable items instead of silently treating them as zero.

Sources and review notes

Sources last reviewed September 4, 2026. This guide provides general information, not legal, tax, employment, medical or financial advice.