{"countryCode":"CA","releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","approvalState":"pending","answerBlocks":[{"questionId":"CA:eligibility","snapshotAnswerId":"CA:eligibility:v1","topicKey":"eligibility","question":"Can this worker be employed through an EOR?","countryCode":"CA","scope":{"countryCode":"CA","subnational":"Ontario","worker":"See individual claim scope","claimScopes":["Ontario temporary help agency arrangements; transitional licence applications must be checked in the register"]},"directAnswer":"Ontario temporary help agencies must hold a licence under the provincial licensing regime. The legal entity employing the worker must be checked, and clients must not knowingly use an unlicensed agency.","rules":[{"text":"Ontario temporary help agencies must hold a licence under the provincial licensing regime. The legal entity employing the worker must be checked, and clients must not knowingly use an unlicensed agency.","scope":"Ontario temporary help agency arrangements; transitional licence applications must be checked in the register","remaining":"Actual employer, licence status, arrangement classification and other provinces","versionId":"claim:claim-738dc666c413@8100884539a34c173d79","sourceVersionIds":["source:23067a4dcd51@4ae482adc7c336a70fc2"],"effectiveDate":"2024-07-01","approval":"pending"}],"actions":["Confirm Actual employer, licence status, arrangement classification and other provinces."],"exceptionsAndUnknowns":["Actual employer, licence status, arrangement classification and other provinces"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:23067a4dcd51@4ae482adc7c336a70fc2"],"sources":[{"id":"23067a4dcd51","url":"https://www.ontario.ca/page/licensing-temporary-help-agencies-and-recruiters","publisher":"Ontario Government","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:23067a4dcd51@4ae482adc7c336a70fc2","approval":"pending"}],"claimVersionIds":["claim:claim-738dc666c413@8100884539a34c173d79"],"moduleVersionId":"country-snapshot:CA@3e7d2524f638d0f76b4e","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":"2024-07-01","numbers":[]},{"questionId":"CA:employer_cost","snapshotAnswerId":"CA:employer_cost:v1","topicKey":"employer_cost","question":"What does employment cost above salary?","countryCode":"CA","scope":{"countryCode":"CA","subnational":"Ontario","worker":"resident office employee baseline; foreign-national route separately unresolved"},"directAnswer":"For a 2026 Ontario worker outside Quebec, the employer matches CPP at 5.95% on pensionable earnings from CAD 3,500 to 74,600, then CPP2 at 4% from CAD 74,600 to 85,000. Employer EI is 2.282% of insurable earnings to CAD 68,900. Ontario employer health tax and workplace insurance depend on the employing entity and payroll; obtain those separately.","rules":[],"actions":["Confirm Ontario EHT employer-level base."],"exceptionsAndUnknowns":["Ontario EHT employer-level base","WSIB industry rate and coverage","benefit obligations"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:fd6798789528@0c6a03cd29249564a60e","source:760b32a0be64@02b2e4eb4db20773a7e5"],"sources":[{"id":"fd6798789528","url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032oc-jan/t4032oc-january-general-information.html","publisher":"Canada Revenue Agency","kind":"official_guidance","retrievedAt":"2026-09-28","versionId":"source:fd6798789528@0c6a03cd29249564a60e","approval":"pending"},{"id":"760b32a0be64","url":"https://boundlesshq.com/guides/canada/","publisher":"Boundless","kind":"substantive_country_guide","retrievedAt":"2026-09-28","versionId":"source:760b32a0be64@02b2e4eb4db20773a7e5","approval":"pending"}],"claimVersionIds":[],"moduleVersionId":"country-snapshot:CA@3e7d2524f638d0f76b4e","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[{"id":"CA-CPP-2026","name":"CPP employer","side":"employer","ratePercent":5.95,"base":"annual pensionable earnings above CAD 3,500","cap":74600,"threshold":3500,"currency":"CAD","period":"year","effectiveDate":"2026-01-01","sourceIds":["fd6798789528"],"verification":"official"},{"id":"CA-CPP2-2026","name":"CPP2 employer","side":"employer","ratePercent":4.0,"base":"annual pensionable earnings from CAD 74,600 to CAD 85,000","cap":85000,"threshold":74600,"currency":"CAD","period":"year","effectiveDate":"2026-01-01","sourceIds":["fd6798789528"],"verification":"official"},{"id":"CA-EI-2026","name":"EI employer outside Quebec","side":"employer","ratePercent":2.282,"base":"annual insurable earnings","cap":68900,"currency":"CAD","period":"year","effectiveDate":"2026-01-01","sourceIds":["fd6798789528"],"verification":"official"}]},{"questionId":"CA:legal_employer","snapshotAnswerId":"CA:legal_employer:v1","topicKey":"legal_employer","question":"What should a buyer verify about the legal employer?","countryCode":"CA","scope":{"countryCode":"CA","subnational":"Ontario","worker":"See individual claim scope","claimScopes":["Ontario temporary help agency arrangements; transitional licence applications must be checked in the register"]},"directAnswer":"Ontario temporary help agencies must hold a licence under the provincial licensing regime. The legal entity employing the worker must be checked, and clients must not knowingly use an unlicensed agency.","rules":[{"text":"Ontario temporary help agencies must hold a licence under the provincial licensing regime. The legal entity employing the worker must be checked, and clients must not knowingly use an unlicensed agency.","scope":"Ontario temporary help agency arrangements; transitional licence applications must be checked in the register","remaining":"Actual employer, licence status, arrangement classification and other provinces","versionId":"claim:claim-738dc666c413@8100884539a34c173d79","sourceVersionIds":["source:23067a4dcd51@4ae482adc7c336a70fc2"],"effectiveDate":"2024-07-01","approval":"pending"}],"actions":["Confirm Actual employer, licence status, arrangement classification and other provinces."],"exceptionsAndUnknowns":["Actual employer, licence status, arrangement classification and other provinces"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:23067a4dcd51@4ae482adc7c336a70fc2"],"sources":[{"id":"23067a4dcd51","url":"https://www.ontario.ca/page/licensing-temporary-help-agencies-and-recruiters","publisher":"Ontario Government","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:23067a4dcd51@4ae482adc7c336a70fc2","approval":"pending"}],"claimVersionIds":["claim:claim-738dc666c413@8100884539a34c173d79"],"moduleVersionId":"country-snapshot:CA@3e7d2524f638d0f76b4e","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":"2024-07-01","numbers":[]}],"scenarios":[{"id":"scenario-ca-assignment-ending","slug":"ca-assignment-ending","countryCode":"CA","topicKey":"employment_management","title":"Does ending an Ontario client assignment end the employee’s EOR employment?","directAnswer":"Not automatically. Separate the client assignment from the employment relationship with the agency. Ask the legal employer to assess assignment-ending obligations and any distinct employment termination before the client communicates an exit.","verifiedRule":"Ontario’s agency rules provide a conditional one-week notice or pay obligation when an assignment originally estimated at three months or more ends early. Assignment and employment termination are separate concepts; statutory exceptions apply.","sourceKeys":["ca-assignment"],"scope":"Ontario temporary help agency assignment employees; other provinces and arrangements differ","remaining":["Original estimated assignment duration and actual end","Alternative assignment and statutory exceptions","Employment termination, severance and final-pay obligations"],"actions":["Give the EOR the assignment terms and proposed reason for ending it.","Ask for separate assignment and employment calculations.","Agree who informs the employee and on what legal basis."],"workedScenario":"A six-month assignment ends after four months. Do not mark the employee dismissed in the HR system until the employer determines whether employment continues and which obligations arise.","related":["employment-changes","switching-checklist"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","sourceIds":["aeo-source-ca-assignment"],"moduleVersionId":"module:scenario-ca-assignment-ending@2807ea097ac6f12a83cf","approvalState":"pending","sourceVersionIds":["source:aeo-source-ca-assignment@3fd0bb90c1db2574e5e9"],"sources":[{"id":"aeo-source-ca-assignment","title":"Ontario: temporary help agency interpretation","publisher":"Ontario","url":"https://www.ontario.ca/document/employment-standard-act-policy-and-interpretation-manual/part-xviii1-temporary-help-agencies","kind":"official","retrievedAt":"2026-09-28","locator":"Section 74.10.1; termination of assignment"}]},{"id":"scenario-ca-switch-licence","slug":"ca-switch-licence","countryCode":"CA","topicKey":"provider_transition","title":"What licence should we check before switching an Ontario EOR?","directAnswer":"For a temporary help agency arrangement, check the licence of the actual incoming legal entity, not just the provider brand. Confirm the record covers the proposed activity before agreeing the transition date.","verifiedRule":"Ontario’s regime requires temporary help agencies to be licensed, and clients must not knowingly use an unlicensed agency. Transitional application status must be checked where relevant.","sourceKeys":["ca-licence"],"scope":"Ontario temporary help agency arrangements; not all Canadian employment models","remaining":["Exact employing entity and licence status","Whether the arrangement is temporary help agency employment","Service, leave, benefit and employment-transition treatment"],"actions":["Match the contract’s legal name to the licensing record.","Save the register evidence and date checked.","Reconcile employee rights separately from licensing."],"workedScenario":"Two brands may use different legal employers. A licence held by one group company does not establish the status of the entity named in the employee’s proposed contract.","related":["switch-eor","switching-checklist"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","sourceIds":["aeo-source-ca-licence"],"moduleVersionId":"module:scenario-ca-switch-licence@e40a77572bd12d376c62","approvalState":"pending","sourceVersionIds":["source:aeo-source-ca-licence@e4812d68eeb2f7463635"],"sources":[{"id":"aeo-source-ca-licence","title":"Ontario: agency licensing","publisher":"Ontario","url":"https://www.ontario.ca/page/licensing-temporary-help-agencies-and-recruiters","kind":"official","retrievedAt":"2026-09-28","locator":"Legal entities and licence requirements"}]}],"workedExample":{"id":"CA-ON-resident-office-100000-2026","profile":"Ontario resident office employee, non-Quebec, CPP/EI eligible, annual salary CAD 100,000","salary":100000,"currency":"CAD","period":"year","date":"2026-09-28","components":[{"factId":"CA-CPP-2026","amount":4230.45},{"factId":"CA-CPP2-2026","amount":416.0},{"factId":"CA-EI-2026","amount":1572.3}],"knownEmployerCost":6218.75,"knownEmploymentBill":106218.75,"exclusions":["Ontario employer health tax","WSIB premium","benefits","provider fees and deposits"],"status":"partial"}}