Payroll Considerations for Foreign Employees Working in Canada

Foreign employers should understand that sending even one employee to work in Canada will trigger a payroll obligation. Compliance starts from the first day of the foreign employee’s physical presence in Canada. It is the employer’s responsibility to set up the foreign employee on Canadian payroll and deduct the applicable Canadian income taxes and Canadian social security taxes (Canadian Pension Plan and Employment Insurance).
This article, written by RSM Canada, explains what foreign employers need to know about payroll obligations for employee(s) who are working in Canada.