Company requirements for Global Payroll in Canada

This article lists the information you must provide to ensure we collect all the information required to migrate your Team Members. 

The amount of information varies depending on whether you are a brand new entity or are migrating an existing entity from a previous provider mid-tax year. Mid-year migrations to Oyster require in-depth year-to-date information.

Basic Information

What is NeededWhat it MeansWhere to Find it
Company NameFull legal name as registered with the CRA.Company's registration document
Address / City / Province / Post codeFull address. The Province determines which provincial taxes (e.g., QHSF, EHT) and labor laws apply. The postal code is mandatory for all CRA filings.Company's registration document
First Pay Date with OysterThe specific date the first payroll will be run under Oyster's management.Company representative to confirm
Number of EmployeesTotal number of employees. This affects the remittance frequency assigned by the CRA (Quarterly, Regular, or Accelerated) and certain provincial tax exemption thresholds.Employee record list
Goods and Services Tax ID (GST)A tax applied to most goods and services in Canada. The 9-digit Business Number (BN) followed by the 5-character program identifier RT (e.g., 123456789 RT0001). Note: This is a sales tax, generally not payroll-related, but confirms the business's identity.Provincial tax Policies
Retail or Provincial Sales Tax ID (PST)Sales tax applied in British Columbia (BC), Saskatchewan (SK), and Manitoba (MB). A separate registration number issued by the provincial tax authority (e.g., BC PST, Manitoba RST). Note: This is a sales tax, generally not payroll-related.Provincial tax Policies
Harmonized Sales Tax ID (HST)A combined federal (GST) and provincial sales tax used in Ontario and Atlantic Provinces (e.g., Newfoundland & Labrador). Same as the GST number (BN + RT0001).Provincial tax Policies
Company/Payroll contact person and contact detailsThe primary administrative contact for payroll submission.Company record
Full name of PAYE schemeThe mandatory federal account for remitting Income Tax, CPP (Canada Pension Plan), and EI (Employment Insurance). The 9-digit Business Number (BN) followed by the 5-character program identifier RP (e.g., 123456789 RP0001).PAYE records

 

Holiday Allowance, Overtime, Calculations

What is NeededWhat it MeansWhere to Find it
Confirm holiday yearConfirm the client's Vacation/Paid Time Off (PTO) tracking year.Internal Payroll Policy
Confirm holiday entitlementStatutory minimums vary by province but are typically 2 weeks (4% of wages) for new employees, increasing to 3 or 4 weeks after a certain number of years (e.g., 5-10 years). Provide the client's full policy if it exceeds the provincial minimum.Internal Payroll Policy
Do you allow any carry over?Provincial law dictates how much accrued vacation must be paid out annually. Required: Confirm the maximum limit (if any) of unused vacation days that can be carried over.Internal Payroll Policy
Please confirm overtime policy including ratesOvertime rules are set by the province. Required: Confirm the threshold (e.g., hours per day or hours per week) and the overtime rate (statutory minimum is 1.5 times the regular rate).Internal Payroll Policy
Please confirm method for part period pro-rataConfirm the method for calculating partial pay for starters/leavers: Working Days in Period (most common) or Calendar Days in Period.Internal Payroll Policy

 

Provincial Payroll Tax Requirements (Employer-Paid)

What is NeededWhat it MeansWhere to Find it
Newfoundland/Labrador - Health and Post Secondary Education Tax (HAPSET)Mandatory Employer Health Tax levied on annual payroll exceeding an exemption threshold. Account Number, Tax Rate (which depends on total NL payroll), and Payment Frequency to the provincial authority.Newfoundlab Tax Policy/registration
Manitoba - Health and Post Secondary Education Tax Levy (HE Levy)Mandatory Employer Health Tax levied on total payroll. The first $2.25 million of payroll is exempt or subject to a "notch" provision. Account Number, Tax Rate (which depends on total MB payroll), and Payment Frequency.Manitoba Tax Policy/registration
Quebec - Health Services Fund (QHSF)Mandatory Employer Health Tax administered by Revenu Québec (RQ). The rate is variable based on the total Quebec payroll size (ranges from approx. $1.25\%$ to $4.26\%$). RQ Account Number and the company's assigned QHSF rate.Quebec Tax Policy/registration
Quebec - CNESST/CSST (Workers' Compensation)Premiums paid to CNESST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) for mandatory workers' compensation. Rates are based on the company's industry risk classification.Required: CNESST Account Number, current risk rate, and Payment Frequency.Quebec Tax Policy/registration
Quebec - RP# for Quebec Legal EntityThe Source Deductions and Employer Contributions Account Number issued by Revenu Québec (RQ). This number replaces the federal BN-RP for all Quebec provincial tax, QPP (Quebec Pension Plan), and QPIP (Quebec Parental Insurance Plan) remittances.MANDATORY: The RP# (Revenu Québec Payroll Account Number).Quebec Tax Policy/registration
Ontario, British Columbia - Employer Health Tax (EHT)Similar employer-paid payroll taxes. The rate is based on annual payroll, with large exemptions for small employers.Required (If applicable): EHT Account Number and current rate for the respective provincial tax authority.Ontario/British Columbia Tax Policy/registration

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