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@@ -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
--------------------

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@@ -136,6 +136,35 @@ were based. Individuals can apply for their CPP retirement pension when they tur
<p>The CPP operates throughout Canada while the province of Québec administers its own program for workers in Québec called the
<strong>Québec Pension Plan</strong> (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.</p>
<section id="who-must-contribute-to-the-canada-pension-plan">
<h2><span class="section-number">5.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading"></a></h2>
<p>The CPP is a <strong>contributory plan</strong>. 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.</p>
<p>Canada Pension Plan contributions must be withheld from employees who:</p>
<blockquote>
<div><ol class="arabic simple">
<li><p>CPP contributions must be withheld from employees who have reached the age of 18 but are under the age of 70.</p></li>
<li><p>CPP contributions must be withheld from employees who are in pensionable employment.</p></li>
<li><p>CPP contributions must be withheld from employees in pensionable employment who are not considered to be disabled by either Service Canada or Retraite Québec.</p></li>
</ol>
<p>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.</p>
</div></blockquote>
<p>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.</p>
<p>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:</p>
<blockquote>
<div><ul class="simple">
<li><p>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</p></li>
</ul>
</div></blockquote>
</section>
</section>
<section id="employment-insurance">
<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
@@ -180,7 +209,10 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a></li>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
</ul>

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@@ -75,7 +75,10 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.8. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a><ul>

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@@ -1,4 +1,4 @@
# 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: 864b7c09cd4539fa9f69b56acb125ccf
config: 1df3d5fed3fe7eb8fde48d4668b00214
tags: 62a1e7829a13fc7881b6498c52484ec0

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@@ -167,6 +167,13 @@
<a class="reference internal" href="#canada-pension-plan">
5. Canada Pension Plan
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">
5.1. Who Must Contribute to the Canada Pension Plan
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employment-insurance">
@@ -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. Qu&eacute;bec Pension Plan requirements will be covered later in this course.
</p>
<section id="who-must-contribute-to-the-canada-pension-plan">
<h3>
Who Must Contribute to the Canada Pension Plan
<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading">
&para;
</a>
</h3>
<p>
The CPP is a
<strong>
contributory plan
</strong>
. 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.
</p>
<p>
Canada Pension Plan contributions must be withheld from employees who:
</p>
<blockquote>
<div>
<ol class="arabic simple">
<li>
<p>
CPP contributions must be withheld from employees who have reached the age of 18 but are under the age of 70.
</p>
</li>
<li>
<p>
CPP contributions must be withheld from employees who are in pensionable employment.
</p>
</li>
<li>
<p>
CPP contributions must be withheld from employees in pensionable employment who are not considered to be disabled by either Service Canada or Retraite Qu&eacute;bec.
</p>
</li>
</ol>
<p>
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 Qu&eacute;bec Pension Plan retirement
pension, but have not filed an election to stop paying CPP contributions.
</p>
</div>
</blockquote>
<p>
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&rsquo; Guide - Payroll Deductions and Remittances - T4001, which is published by the CRA.
</p>
<p>
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:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
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&mdash;the working days do not have to be consecutive
</p>
</li>
</ul>
</div>
</blockquote>
</section>
</section>
<section id="employment-insurance">
<h2>