Payroll services for St. Catharines employers

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.

Hiring for the season, and the end of it

Headcount may double in May and fall in October. Each hire needs a TD1, correct setup and deductions from the first pay. Each layoff needs an ROE for the worker’s EI claim, and final pay must include unused vacation pay.

We set up the season before it starts and close it properly when it ends, so there is no pile of unfiled ROEs in November. Records of employment and vacation pay rules cover the detail.

Employer health tax, calculated the Ontario way

Ontario employer health tax is an employer cost. The rate comes from total Ontario payroll before the $1,000,000 exemption is deducted. Associated employers share one exemption, and none applies above $5,000,000 of group payroll.

In Niagara, a winery with a restaurant or two family companies is the typical associated group. We identify it, file the allocation and accrue the tax. See the Ontario tax facts page.

WSIB is its own account

WSIB coverage is separate from the Ministry of Finance and the CRA, with its own registration, premiums, reporting and clearances. Get a current clearance for each subcontractor before paying, or you may owe their premiums. We track dates and reconcile premiums yearly.

Tips, harvest bonuses and other pay that is not salary

Restaurants and tasting bars handle tips daily. Employer-controlled pools run through payroll with CPP and tax; tips paid straight to servers are generally theirs to report. Your tip-out decides which. Tip reporting on payroll explains it.

Harvest and season-end bonuses are ordinary employment income and need the right withholding. Benefits such as staff meals, housing or a vehicle can be taxable, and each has its own valuation. Taxable and non-taxable benefits sets out the common ones.

Remittance schedules and the penalty that attaches to them

Source deductions are trust money, remitted on a schedule tied to average withholding, which tightens as you grow. Late remittances draw penalties, and directors can be liable. We keep the remittance calendar and confirm each payment.

Year-end brings T4s and the summary, reconciled to actual remittances, plus the employer health tax return if needed. We find gaps before the CRA does. The payroll year-end checklist lists the checks.

Employee or contractor?

A day-paid vineyard hand, an invoicing cook, a one-builder labourer: labels do not decide status. The CRA weighs control, tools, profit or loss and substitution. Errors leave the business owing CPP, EI, penalties and interest.

We review arrangements early. Genuine contractors need a written agreement, their own invoices and other clients. Real employees are cheaper on payroll now than reclassified later. See worker classification.

What payroll costs

Payroll is a fixed fee based on headcount, frequency and seasonal swings. For contractors it often joins bookkeeping and the T2 in a $500–$700 monthly bundle. Slips, ROEs and the employer health tax return are included. See published pricing.

Remote payroll

EverStone is a fully virtual CPA firm. There is no St. Catharines office and no local staff. We meet by video or phone and exchange documents by upload and e-signature.