How do I register for a CRA payroll account when I hire my first employee in Ontario?
Before you issue your first paycheque you need a CRA payroll deductions account (RP account). This is a federal registration — there is no separate Ontario payroll registration. The RP account is linked to your 9-digit Business Number (BN) and takes the form 123456789 RP 0001.
If you already have a BN (for example, from an HST account), you can add an RP program account through your CRA My Business Account online or by calling CRA. If you do not yet have a BN, you register for one at the same time. The process is straightforward and usually confirmed the same day online.
Once registered, you use CRA's Payroll Deductions Online Calculator or the T4032 tables to calculate how much income tax, CPP, and EI to withhold each pay period. You will also receive a remittance due date — typically the 15th of the month following the month you paid your employees. Missing that date triggers penalties, so set a calendar reminder from day one.
Key takeaways
- Registration is federal through CRA — no separate Ontario step
- Add an RP program account to your existing Business Number
- Use CRA's online calculator to get withholding amounts right
- Know your remittance due date before your first payroll run