Determining a worker's status as employee or independent contractor is a complex issue and absolute rules are difficult to establish. 

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.

The decision of whether an employee/employer relationship or contract for services relationship exists must be made before the work has begun.

An individual is typically considered 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).

• The services being requested are currently being done by an employee of the University.

An individual is typically considered a 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.

• The individual is authorized to subcontract the work to another party.

To determine the worker status of an individual:

1. Review the UAPPOL Determination of a Worker's Status Procedure.
2. Complete the Determination of Worker Status Checklist .
3. Email the completed checklist to your HR Service Partner .
4. 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.

If you have any questions please contact your HR Service Partner directly.