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Canadian HR Reporter, a Thomson Reuters business 2018
News CPR
|
June 2018
A refresher on youth employment rules
Test your employment standards knowledge with these true and false statements
BY SHEILA BRAWN
SUMMER is a time when many
young people work. Some are
continuing in part-time jobs
they work throughout the year,
while others are beginning em-
ployment, possibly just for a few
months until school begins again.
Whether employers hire young
people year-round or just in the
summer, payroll professionals
have to make sure that they com-
ply with applicable federal and
provincial/territorial rules.
How well do you know re-
quirements for employing
young people? Test yourself with
the following statements:
Employers must deduct
Canada/Quebec Pension
Plan (C/QPP) contributions
from the pensionable
earnings of all employees
under age 70, as long as
they work in jobs covered
by them. True or False?
False. C/QPP contributions only
apply for employees whose type
of work is covered under the C/
QPP, if they are at least 18 years
old, but younger than age 70, and
do not receive a C/QPP disability
pension. Employees between the
ages of 65 and 70 have the option
to opt out of paying CPP.
Only deduct employment
insurance (EI) premiums
from employees who are at
least 18 years old and who
work full time. True or False?
False. There is no minimum age.
All workers, regardless of age
or full-time or part-time status,
must pay EI premiums on their
insurable earnings if they work
in employment covered by the
Employment Insurance Act.
Youth employees need a social
insurance number (SIN) to
start working. True or False?
True. Young people do need a
SIN to do paid work. There is
no minimum age for applying.
As with other workers, employ-
ers must obtain and record a
SIN from every young employee
within three days of the em-
ployee starting work. If a young
person does not have a SIN, the
employer must inform them that
they need to go to Service Cana-
da to apply for one.
There are age restrictions
for employing young
people. True or False?
True, depending on the jurisdic-
tion of employment and nature
of the work. Employment stan-
dards laws in most jurisdictions
set a minimum age for employ-
ment. Ontario is a notable ex-
ception, although employers
must comply with occupational
health and safety age restrictions
for certain jobs.
Many jurisdictions restrict
the type of work and put condi-
tions on the maximum daily and
weekly hours for children under
16 years old. In some jurisdic-
tions, employers must also ob-
tain written permission from the
child's parents or guardians and/
or a permit from the director of
employment standards.
Full-time students are exempt
from paying income tax, so
no payroll deductions are
required. True or False?
False. Full-time students are not
exempt from paying income tax
simply because they are stu-
dents. Many — especially those
who work part-time — do not
pay it because their employment
income is less than the deduc-
tions they can claim, including
the basic personal amount.
see QUIZ page 8
