diff --git a/docs/build/doctrees/cpp-and-ei.doctree b/docs/build/doctrees/cpp-and-ei.doctree index 7b734d1..9dff6d5 100644 Binary files a/docs/build/doctrees/cpp-and-ei.doctree and b/docs/build/doctrees/cpp-and-ei.doctree differ diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index 081895d..4274a93 100644 Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ diff --git a/docs/build/html/_sources/cpp-and-ei.rst.txt b/docs/build/html/_sources/cpp-and-ei.rst.txt index 3fd8537..684f7f6 100644 --- a/docs/build/html/_sources/cpp-and-ei.rst.txt +++ b/docs/build/html/_sources/cpp-and-ei.rst.txt @@ -94,6 +94,34 @@ The CPP operates throughout Canada while the province of Québec administers its **Québec Pension Plan** (QPP). The two plans work together to ensure that all contributors are protected, no matter where the individual lives. Québec Pension Plan requirements will be covered later in this course. +Who Must Contribute to the Canada Pension Plan +~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ + +The CPP is a **contributory plan**. This means that all costs are covered by the financial contributions paid by employees, +employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax +revenues. + +Canada Pension Plan contributions must be withheld from employees who: + + 1. CPP contributions must be withheld from employees who have reached the age of 18 but are under the age of 70. + 2. CPP contributions must be withheld from employees who are in pensionable employment. + 3. CPP contributions must be withheld from employees in pensionable employment who are not considered to be disabled by either Service Canada or Retraite Québec. + 4. CPP contributions must be withheld from employees who are 65 years of age but are under the age of 70 and are in receipt of the Canada or Québec Pension Plan retirement + pension, but have not filed an election to stop paying CPP contributions. + +In principle, employees who do not fall within the categories listed previously would not make CPP contributions. However, it +is not always clear what constitutes pensionable earnings and pensionable employment. To clarify eligibility, the CRA has +developed a list of the types of employment that are not subject to CPP contributions. This information can also be found in +the Employers' Guide - Payroll Deductions and Remittances - T4001, which is published by the CRA. + +The following types of employment are excluded by legislation and therefore do not constitute pensionable employment. Payments arising from such employment are not subject +to CPP contributions: + + - employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer: + - who pays the employee less than $250 in cash remuneration in a calendar year; or + - employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive + + Employment Insurance -------------------- diff --git a/docs/build/html/cpp-and-ei.html b/docs/build/html/cpp-and-ei.html index 69721b8..a041816 100644 --- a/docs/build/html/cpp-and-ei.html +++ b/docs/build/html/cpp-and-ei.html @@ -136,6 +136,35 @@ were based. Individuals can apply for their CPP retirement pension when they tur

The CPP operates throughout Canada while the province of Québec administers its own program for workers in Québec called the Québec Pension Plan (QPP). The two plans work together to ensure that all contributors are protected, no matter where the individual lives. Québec Pension Plan requirements will be covered later in this course.

+
+

5.1. Who Must Contribute to the Canada Pension Plan

+

The CPP is a contributory plan. This means that all costs are covered by the financial contributions paid by employees, +employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax +revenues.

+

Canada Pension Plan contributions must be withheld from employees who:

+
+
    +

  1. CPP contributions must be withheld from employees who have reached the age of 18 but are under the age of 70.

    2. +

  2. CPP contributions must be withheld from employees who are in pensionable employment.

    3. +

  3. CPP contributions must be withheld from employees in pensionable employment who are not considered to be disabled by either Service Canada or Retraite Québec.

    4. +
+

4. CPP contributions must be withheld from employees who are 65 years of age but are under the age of 70 and are in receipt of the Canada or Québec Pension Plan retirement +pension, but have not filed an election to stop paying CPP contributions.

+
+

In principle, employees who do not fall within the categories listed previously would not make CPP contributions. However, it +is not always clear what constitutes pensionable earnings and pensionable employment. To clarify eligibility, the CRA has +developed a list of the types of employment that are not subject to CPP contributions. This information can also be found in +the Employers’ Guide - Payroll Deductions and Remittances - T4001, which is published by the CRA.

+

The following types of employment are excluded by legislation and therefore do not constitute pensionable employment. Payments arising from such employment are not subject +to CPP contributions:

+
+
    +

  • employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer: +- who pays the employee less than $250 in cash remuneration in a calendar year; or +- employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive

    • +
+
+

6. Employment Insurance

@@ -180,7 +209,10 @@ explanation of what payroll information must be tracked for ROE reporting purpos

Table of Contents

diff --git a/docs/build/html/index.html b/docs/build/html/index.html index 73bf1ea..9c793d9 100644 --- a/docs/build/html/index.html +++ b/docs/build/html/index.html @@ -75,7 +75,10 @@ to confidently perform essential payroll functions encountered in day-to-day ope
  • 4.8. Review Questions
    • -
  • 5. Canada Pension Plan
    • +
  • 5. Canada Pension Plan +
  • 6. Employment Insurance
  • 7. Record of Employment
  • 8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
      diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index f08f6e1..185cdf4 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[7,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[3,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[3,"benefits"]],"CALCULATING NET PAY":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[5,null]],"Canadian Payroll Administration":[[7,"canadian-payroll-administration"]],"Commission":[[2,"commission"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review 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When it is not found, a full rebuild will be done. -config: 864b7c09cd4539fa9f69b56acb125ccf +config: 1df3d5fed3fe7eb8fde48d4668b00214 tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index a35c4ae..6693a39 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -167,6 +167,13 @@ 5. Canada Pension Plan +
    • @@ -2785,6 +2792,74 @@ were based. Individuals can apply for their CPP retirement pension when they tur (QPP). The two plans work together to ensure that all contributors are protected, no matter where the individual lives. Québec Pension Plan requirements will be covered later in this course.

      +
      +

      + Who Must Contribute to the Canada Pension Plan + + ¶ + +

      +

      + The CPP is a + + contributory plan + + . This means that all costs are covered by the financial contributions paid by employees, +employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax +revenues. +

      +

      + Canada Pension Plan contributions must be withheld from employees who: +

      +
      +
      +
        +
      1. +

        + CPP contributions must be withheld from employees who have reached the age of 18 but are under the age of 70. +

        +
        2. +
      2. +

        + CPP contributions must be withheld from employees who are in pensionable employment. +

        +
        3. +
      3. +

        + CPP contributions must be withheld from employees in pensionable employment who are not considered to be disabled by either Service Canada or Retraite Québec. +

        +
        4. +
      +

      + 4. CPP contributions must be withheld from employees who are 65 years of age but are under the age of 70 and are in receipt of the Canada or Québec Pension Plan retirement +pension, but have not filed an election to stop paying CPP contributions. +

      +
      +
      +

      + In principle, employees who do not fall within the categories listed previously would not make CPP contributions. However, it +is not always clear what constitutes pensionable earnings and pensionable employment. To clarify eligibility, the CRA has +developed a list of the types of employment that are not subject to CPP contributions. This information can also be found in +the Employers’ Guide - Payroll Deductions and Remittances - T4001, which is published by the CRA. +

      +

      + The following types of employment are excluded by legislation and therefore do not constitute pensionable employment. Payments arising from such employment are not subject +to CPP contributions: +

      +
      +
      +
        +
      • +

        + employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer: +- who pays the employee less than $250 in cash remuneration in a calendar year; or +- employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive +

        +
        • +
      +
      +
      +