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Alex B.
2025-07-18 18:40:26 -04:00
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# Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: 5b0006e6646731980d03b230c86888ba
config: 864b7c09cd4539fa9f69b56acb125ccf
tags: 62a1e7829a13fc7881b6498c52484ec0

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docs/build/simplepdf/Payroll Administration 2025.pdf vendored
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@@ -2747,6 +2747,44 @@ vehicles available within an organization’s compensation structure.
of CPP contributions, from their Québec employees and remitting those contributions to Revenu Québec (RQ).
</p>
</div>
<p>
The Canada Pension Plan (CPP) was designed as an income replacement program for individuals who have been in pensionable
employment during their working life. A CPP retirement pension is a monthly benefit paid to people who have contributed to
the Canada Pension Plan. The pension is designed to replace about 25 percent of the earnings on which a person&rsquo;s contributions
were based. Individuals can apply for their CPP retirement pension when they turn 60.
</p>
<p>
There are three Canada Pension Plan benefits:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
retirement pension
</p>
</li>
<li>
<p>
disability benefits (for contributors with a disability and their dependent children)
</p>
</li>
<li>
<p>
survivor benefits (including the death benefit, the survivor&rsquo;s pension and the children&rsquo;s benefit)
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The CPP operates throughout Canada while the province of Qu&eacute;bec administers its own program for workers in Qu&eacute;bec called the
<strong>
Qu&eacute;bec Pension Plan
</strong>
(QPP). The two plans work together to ensure that all contributors are protected, no matter where the
individual lives. Qu&eacute;bec Pension Plan requirements will be covered later in this course.
</p>
</section>
<section id="employment-insurance">
<h2>