Choice in Supports for Independent Living (CSIL) gives British Columbians who need home support the freedom to hire and manage their own workers. It also makes you an employer, with the bookkeeping, payroll and reporting that come with it. This guide covers what CSIL employers need to track, what the monthly report to your health authority involves and which records to keep.
How CSIL funding works
CSIL is a self-directed option for eligible home support clients in BC. Instead of receiving services from an agency, CSIL clients receive funds directly from their local health authority — Fraser Health, Vancouver Coastal Health, Island Health, Interior Health or Northern Health — and use them to purchase their own home support services.
Your monthly funding is calculated by multiplying the CSIL hourly rate by the number of hours of home support your health authority assesses you need. Depending on your income, you may also be expected to pay a monthly client contribution into your CSIL bank account.
To take part, you sign an agreement with your health authority. You can act as the employer yourself, or a client support group or CSIL representative can take on that role for you.
Your responsibilities as a CSIL employer
Health authorities describe CSIL employers as responsible for recruiting, hiring, training, scheduling and supervising their home support workers, and for the financial side of the program:
- A separate CSIL bank account. CSIL funds must be kept in their own account and used only for CSIL purposes.
- Accurate financial records for every dollar received and spent.
- Payroll and deductions for your workers.
- Monthly reporting to your health authority.
- Being a lawful employer — meeting BC Employment Standards, Canada Revenue Agency (CRA) and WorkSafeBC requirements.
The Monthly Financial Statement
The Monthly Financial Statement is your routine report to the health authority on how CSIL funds were spent. It reconciles your bank statement with your records of CSIL income and expenses. A complete month-end usually includes:
- The funding deposited by the health authority and any client contribution you paid in
- Gross wages paid to each worker, with timesheets
- CPP, EI and income tax withheld and remitted to the CRA
- WorkSafeBC premiums
- Other allowable expenses such as bank charges, bookkeeping and safety supplies, with receipts
- A bank reconciliation showing the closing balance matches the bank statement
Health authorities can audit a CSIL account, and unspent funds must be returned to the health authority, so tidy monthly records protect you on both counts.
Payroll obligations for CSIL employers
Because CSIL workers are your employees, you are responsible for:
- Registering with the CRA for a payroll program account
- Deducting CPP, EI and income tax from each pay, adding the employer share and remitting on time
- Giving each worker a pay statement
- Issuing T4 slips by the end of February and a Record of Employment when someone leaves
- Confirming your WorkSafeBC registration requirements and reporting payroll to WorkSafeBC
- Following the BC Employment Standards Act for wages, vacation pay, statutory holidays and notice of termination
Records to keep
The Ministry of Health’s CSIL Expense Guidelines note that personnel documents must be kept for seven years. Keep, at minimum:
- CSIL bank statements and cancelled cheques or e-transfer records
- Signed timesheets and pay statements
- CRA remittance confirmations, T4s and Records of Employment
- WorkSafeBC statements
- Receipts for every non-payroll expense
- Copies of each Monthly Financial Statement you submit
Can CSIL funds pay for a bookkeeper?
Yes. The Ministry of Health’s CSIL Expense Guidelines (December 2019) list bookkeeper or payroll service costs as an allowable accounting expense, up to a stated monthly maximum. A full service covers employee deductions, CRA and WorkSafeBC submissions, pay slips, monthly reporting to the health authority, year-end T4s and Records of Employment. Confirm the current limit with your health authority, as amounts can change.
Carnation Consulting provides CPA-led CSIL bookkeeping and payroll for employers across British Columbia, fully remotely. See our CSIL bookkeeping services in BC or book a free consultation.
Frequently asked questions
Who do CSIL employers report to?
Your local health authority, which provides the CSIL funding and receives your Monthly Financial Statement.
Do I need a separate bank account for CSIL?
Yes. CSIL funds must be kept in a separate bank account used only for CSIL.
What happens to unspent CSIL funds?
Unexpended funds in the CSIL bank account must be returned to the health authority.
This article is general information, not legal or tax advice. Your CSIL agreement and your health authority are the final word on your program’s requirements.
Sources: Government of BC — CSIL · Home and Community Care Policy Manual, Chapter 4 · CSIL Expense Guidelines (PDF) · Vancouver Coastal Health — CSIL 101