Determine Worker Status

Contract for Service or an Employment Relationship

Determining a worker's status—employee or independent contractor—is a complex issue and absolute rules are difficult to establish. Faculties/departments and an individual cannot make the determination on an employment relationship simply by engaging in a contract that stipulates that the individual is not an employee.

It is important to get the status correct. Failure to classify an employment relationship correctly can result in interest and penalties in the assessment of taxes, CPP, and EI by the Canada Revenue Agency (CRA) for both the university and the individual.

  1. Review the UAPPOL Determination of a Worker's Status Procedure .
  2. Complete the Determination of Worker Status Checklist and email it to your HR Service Partner .
  3. Your HR Service Partner will review your checklist and make a determination about whether the worker in question has an employee or contractor relationship with the university.
    1. If it is an employee relationship, proceed with the Steps for Recruitment.
    2. If it is a contractor relationship, proceed with Contracting for Services.

Contact your HR Service Partner if you have any questions.

Helpful tips

Someone is an employee when:

  • The university directs and controls how the work will be done.
  • The university provides the facilities and other resources.
  • The university runs the risk of loss.
  • The work is related to the university's core business of teaching and research.
  • The work falls under a collective agreement.
  • The person is already an employee of the university doing work outside of their home department or working additional hours for the same or another department (regardless of whether the work is consistent with their normal duties).

Someone is an independent contractor when:

  • The individual determines the work process to meet the university's established outcome.
  • The individual provides the facilities, equipment and other resources.
  • The individual runs the risk of loss.
  • The work is not related to the university's core business of teaching and research.