2014
OCA Annual Conference
Saturday, October 25, 2014
Toronto, Ontario
The Ontario Chiropractic Association’s
professional development day.
OCTOBER 25, 2014
Save the Date
Human Resources
ON Chiropractic
Gui d an c e : Employee or Independent Contractor?
A
dding to your clinic team affords you the opportunity to create lasting and profitable
relationships. Getting the parameters of those relationships right lays the
foundation for a fruitful business relationship. David Mills, a partner at Mills & Mills
LLP, believes that determining whether or not a new addition to your team will act as
an independent contractor or as an employee of your business is a crucial first step.
What is an Independent Contractor?
Independent contractors work for
themselves and provide contracted services
to your business. This usually means that
they are responsible for their own tax
withholdings and will pay taxes on income
from a business they have established.
Independent contractors generally enjoy
the deductibility benefits of a corporation
and are not regulated under the
Employment Standards Act. A bookkeeper
serving multiple clients using their own
facilities and determining their own work
schedule is an example of an independent
contractor you may retain.
What is an Employee?
An employee works directly for your
business. They would pay income tax
based on their employment income from
you and have limited deductibility options
at tax time. As the employer, you will be
responsible for taking the appropriate
withholdings from their pay, including
income tax, and Canada Pension Plan
and Employment Insurance premiums.
Employees’ rights are protected by the
Employment Standards Act and other
legislation, such as the Occupational
Health and Safety Act. A Chiropractic
Health Assistant who is paid an hourly
wage and is managed directly by you is an
example of an employee.
When is an Associate an Employee?
Determining whether or not an associate
chiropractor or other health care
practitioner you have brought into your
practice is an employee or an independent
contractor can be tricky.
Your Associate is likely an Independent
Co