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Payroll & source deductions · Mission

Payroll services in Mission

Most Mission businesses that call about payroll are about to hire their first person, or have just hired them and realized nobody set anything up. That is a fixable position and a common one.

EverStone opens the account, runs the deductions and files the slips for Mission employers, remotely, at a fee agreed in advance.

Quick answer: A Mission business hiring its first employee needs a CRA payroll (RP) program account, a signed TD1 from the worker, income tax, CPP and EI withheld from each pay, and remittances on the schedule the CRA assigns. A first-time employer normally starts in the most forgiving remitter category. Payroll is included in monthly bookkeeping from $325 a month.

Payroll covers the source deductions for CPP, EI premiums and income tax, the remittances to the CRA, the year-end T4 and T4A slips, and access through My Business Account.

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A Mission business hiring its first employee has to open a CRA payroll program account and collect a signed TD1 before the first pay run, then withhold and remit on the schedule the CRA assigns it, issue a record of employment when the person leaves and file T4 slips by the last day of February
Payroll is the one obligation that starts before the money does.
On this page
  1. What has to exist before the first cheque
  2. Remitter type: why a new employer gets an easy schedule
  3. Ending an employment: the record of employment
  4. What the engagement covers
  5. Remote, with no Mission office
  6. Payroll obligations for a Mission employer
  7. Who this is for, and who it is not
  8. Remote payroll
  9. Statutory holiday pay
  10. First-hire payroll questions

What has to exist before the first cheque

Payroll starts before the money does. Before a first pay run, a Mission employer needs a payroll (RP) program account on its business number, a federal and provincial TD1 from the employee so credits reach withholding, and a pay frequency, which drives remittance timing. It is far easier done in order than rebuilt three months later.

In Mission this often starts with a summer helper paid in cash or by transfer, to be “sorted out later”. Later means owing the unwithheld income tax, CPP and EI, the employer’s share, and penalty and interest; the employee portion is rarely recoverable. The first-employee checklist sets out the steps.

Remitter type: why a new employer gets an easy schedule

The CRA assigns your remitter type from your average monthly withholding, generally over the past two calendar years. A new employer starts at zero, in the most forgiving category — typically remitting by the fifteenth of the month after wages are paid. Quarterly remitting requires an average monthly withholding under $3,000 and a clean compliance history; it is not a default.

This classification changes. As payroll grows, the CRA reclassifies you in writing, usually from the start of a calendar year. Do not change frequency on your own, and do not keep remitting monthly once moved. Our note on the RP account and remitter types explains the categories.

Ending an employment: the record of employment

Departures catch small employers out more than hires. When an employee leaves, a record of employment must report insurable hours and earnings by pay period for Service Canada’s EI decision. From tidy payroll it takes minutes; from a chequebook, a day and likely queries. Final pay, including vacation pay owed, follows BC employment standards; see final pay on termination.

What the engagement covers

  • Registering the CRA payroll (RP) program account for your business number
  • Collecting TD1 forms and applying the right credits to withholding
  • Income tax, CPP and EI calculated on each pay run, both sides
  • Remittances filed on the schedule the CRA has assigned you
  • Records of employment when someone leaves
  • T4 slips and summary filed by the last day of February
  • Employer health tax monitoring as the wage bill grows, plus WorkSafeBC payroll reporting

Remote, with no Mission office

EverStone serves Mission employers online, so opening a payroll account costs no drive. Onboarding is by video, forms are e-signed and pay data moves securely. BC’s employer health tax exempts remuneration of $1,000,000 or less a calendar year, so one hire will not trigger it; see the BC reference page.

About this article
EverStone CPA

Written and checked by EverStone CPA’s Chartered Professional Accountant in Abbotsford, for Mission owners hiring for the first time. Revised September 2026. About the firm  ·  Send an enquiry

Payroll obligations for a Mission employer

Payroll obligations for a Mission employer Federal obligations plus what British Columbia adds — for a business operating in Mission, British Columbia
ObligationWhat it involves
Source deductionsCPP, EI and income tax withheld from each pay
RemittanceDue on the schedule the CRA assigns to your payroll account
T4 slips and summaryFiled after the calendar year end
Provincial payroll tax (British Columbia)BC employer health tax, once annual BC remuneration exceeds $1,000,000
Sales tax where you operate5% GST plus 7% BC PST: two registrations, two returns

Source: British Columbia tax facts. General information, not advice.

Free tools for Mission businesses: CRA remittance calculator.

Who this is for, and who it is not

For the Mission business hiring its first or second employee, or fixing an informal arrangement: the PD7A should balance and the first T4s be right. A large unionized shift workforce needs dedicated software; we will say so. Otherwise the price is set upfront.

Remote payroll

There is no Mission office and no local team. A new employer deals with the CPA directly, not an intake desk, and each remittance date is diarized from the first run.

What a lender or a shareholder actually reads is year-end statements in Mission.

The year end this all feeds into is corporate tax in Mission.

A first employee changes monthly cash needs more than most owners expect; see the cash forecast payroll sits on.

Common questions

Statutory holiday pay

A first hire usually meets stat pay within weeks. Once qualified, the employee gets an average day’s pay for the holiday, and a premium if they work it. The BC stat pay calculator gives the figure, and the eligibility rules sit in a separate guide.

In Mission, EverStone also works with equipment-heavy businesses and home-based businesses.

First-hire payroll questions

How long before a first pay run should the payroll account be opened?+
Before the first pay run. A remittance can only be applied correctly to an existing account, and withholding starts with the first dollar of wages, not after probation. Opening early costs nothing; opening late means sorting out remittances for a closed period. Ask about your case →
What happens if I paid someone for months without withholding anything?+
The employer owes the unwithheld amounts plus its own contributions, with penalties and interest. Voluntary correction is treated better than discovery, but the employee portion is usually lost, so the business bears it.
Can a small Mission employer remit quarterly?+
Only in limited cases. Quarterly remitting needs an average monthly withholding under $3,000 and a clean record of on-time remitting. The CRA assigns it; an employer cannot elect into it.
Does the remittance schedule stay the same as the business grows?+
No. As your average monthly withholding rises, the CRA reassigns your remitter type in writing, usually from the start of a calendar year. Staying on the old schedule is a common, avoidable source of penalties.
Do you have an office in Mission?+
No. The firm works with Mission employers entirely remotely — video calls, secure document sharing and e-signature. For setting up a first payroll that is generally faster than meeting in person, since most of the work is forms and account registration.
Is a casual summer helper still an employee?+
Usually, yes. Casual, part-time and short-term workers are employees where the relationship has the ordinary features of employment — you direct the work, supply the tools and bear the business risk. Calling someone casual changes the schedule, not the obligation to withhold and report.
What does payroll cost for a Mission business?+
Nothing about a Mission address changes the fee. Payroll is included in monthly bookkeeping from $325 a month; a payroll-only engagement is quoted by headcount and pay frequency, in writing, after we review your enquiry. See the published fees.
Do you work with businesses outside Mission itself?+
Yes. Employers in Hatzic, Silverdale, Stave Falls and Deroche are set up the same way as those in Mission: payroll runs remotely, remittances are scheduled, and the fee does not change with the address.

Starting fees

Every fee is fixed in writing before any work begins.

  • Payroll, remittances, T4s and ROEsincluded in monthly bookkeepingThis page
  • Monthly bookkeeping, GST/PST filing includedfrom $325 a month
  • Books, payroll and the year-end T2 together$500–$700 a month
  • Corporate year-end and T2 returnfixed fee, quoted in writing
  • Personal tax return (T1)from $125; self-employed or rental $275–$500
  • Catch-up bookkeepingfrom $2,200 per year of records
  • Controller or CFO supportcontroller from $1,650, CFO from $2,750 a month
  • One-off advice call with a CPA$225 plus GST

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