What you need to know about personnel (human resources (HR), staffing, contractors).
The Canada Revenue Agency (CRΑ) administers the tax laws in Canada. Employers are responsible to the CRA for employment-related deductions. Employers should have record keeping systems in place to meet employment-related deduction obligations.
Policies and procedures are the rules for the workplace. Policies are statements of the overall vision for how the workplace will operate. Procedures describe how that vision will be carried out.
For example, a policy may say the non-profit will provide a safe workplace. The procedures outline the steps to follow for a safe workplace such as requiring employees to wear personal protective equipment.
Many different laws apply. These laws include those that cover employment standards, human rights, occupational health and safety, and government payroll deductions (income tax, CPP, and employment insurance). A non-profit’s board and executive director must know all the laws that apply to its workplace.
An employer hires, directs, or is responsible for (controls) the work of employees who are entitled to wages (and perhaps benefits) for that work.
A worker is someone who performs services and is paid for those services. A worker may be either an employee or a contractor. The difference between employees and contractors is addressed in a separate assessment.
Ready means being aware of the rules around hiring workers. Ready also means having processes and policies in place for hiring and managing workers.
A member is an individual or organization that has been granted membership in a non-profit. Members usually get to vote at annual general meetings and are often responsible for selecting the directors of the non-profit.
A director is an individual who has been elected or appointed to manage the non-profit society. Directors are usually also members of the society. Directors are collectively responsible for managing, or supervising the management of, the activities and internal affairs of the society. Sometimes directors are called board members, which can get confusing.