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====================================
EMPLOYEE vs. INDEPENDENT CONTRACTOR
====================================

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@@ -23,6 +23,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
preface preface
introduction introduction
compliance compliance
contracts
cpp-and-ei cpp-and-ei
compensation compensation
onboarding_employee onboarding_employee

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<meta charset="utf-8" /> <meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>7. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>8. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" /> <link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="8. OBNOARDING EMPLOYEE" href="onboarding_employee.html" /> <link rel="next" title="9. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
<link rel="prev" title="4. Canada Pension Plan" href="cpp-and-ei.html" /> <link rel="prev" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
</head><body> </head><body>
<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE" <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
<a href="cpp-and-ei.html" title="4. Canada Pension Plan" <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
accesskey="P">previous</a> |</li> accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li> <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li>
</ul> </ul>
</div> </div>
@@ -41,18 +41,18 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="calculating-net-earnings"> <section id="calculating-net-earnings">
<h1><span class="section-number">7. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1> <h1><span class="section-number">8. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1>
<section id="employment-income"> <section id="employment-income">
<h2><span class="section-number">7.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2> <h2><span class="section-number">8.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
</section> </section>
<section id="allowances"> <section id="allowances">
<h2><span class="section-number">7.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2> <h2><span class="section-number">8.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
</section> </section>
<section id="expenses"> <section id="expenses">
<h2><span class="section-number">7.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2> <h2><span class="section-number">8.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
</section> </section>
<section id="benefits"> <section id="benefits">
<h2><span class="section-number">7.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2> <h2><span class="section-number">8.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
</section> </section>
</section> </section>
@@ -66,11 +66,11 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">7. CALCULATING NET EARNINGS</a><ul> <li><a class="reference internal" href="#">8. CALCULATING NET EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">7.1. Employment Income</a></li> <li><a class="reference internal" href="#employment-income">8.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">7.2. Allowances</a></li> <li><a class="reference internal" href="#allowances">8.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">7.3. Expenses</a></li> <li><a class="reference internal" href="#expenses">8.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">7.4. Benefits</a></li> <li><a class="reference internal" href="#benefits">8.4. Benefits</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -79,12 +79,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="cpp-and-ei.html" <p class="topless"><a href="cpp-and-ei.html"
title="previous chapter"><span class="section-number">4. </span>Canada Pension Plan</a></p> title="previous chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="onboarding_employee.html" <p class="topless"><a href="onboarding_employee.html"
title="next chapter"><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></p> title="next chapter"><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -114,13 +114,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE" <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
<a href="cpp-and-ei.html" title="4. Canada Pension Plan" <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
>previous</a> |</li> >previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li> <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li>
</ul> </ul>
</div> </div>
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<!DOCTYPE html>
<html lang="en" data-content_root="./">
<head>
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>4. EMPLOYEE vs. INDEPENDENT CONTRACTOR &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<script src="_static/documentation_options.js?v=cc9fd868"></script>
<script src="_static/doctools.js?v=9bcbadda"></script>
<script src="_static/sphinx_highlight.js?v=dc90522c"></script>
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="prev" title="3. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
<ul>
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
accesskey="N">next</a> |</li>
<li class="right" >
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accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></li>
</ul>
</div>
<div class="document">
<div class="documentwrapper">
<div class="bodywrapper">
<div class="body" role="main">
<section id="employee-vs-independent-contractor">
<h1><span class="section-number">4. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR<a class="headerlink" href="#employee-vs-independent-contractor" title="Link to this heading"></a></h1>
</section>
<div class="clearer"></div>
</div>
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<div class="sphinxsidebar" role="navigation" aria-label="Main">
<div class="sphinxsidebarwrapper">
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="compliance.html"
title="previous chapter"><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
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<h4>Next topic</h4>
<p class="topless"><a href="cpp-and-ei.html"
title="next chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
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<h3>This Page</h3>
<ul class="this-page-menu">
<li><a href="_sources/contracts.rst.txt"
rel="nofollow">Show Source</a></li>
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<div class="searchformwrapper">
<form class="search" action="search.html" method="get">
<input type="text" name="q" aria-labelledby="searchlabel" autocomplete="off" autocorrect="off" autocapitalize="off" spellcheck="false"/>
<input type="submit" value="Go" />
</form>
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<script>document.getElementById('searchbox').style.display = "block"</script>
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>index</a></li>
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<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
>next</a> |</li>
<li class="right" >
<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
>previous</a> |</li>
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@@ -5,7 +5,7 @@
<meta charset="utf-8" /> <meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>4. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>5. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" /> <link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="7. CALCULATING NET EARNINGS" href="compensation.html" /> <link rel="next" title="8. CALCULATING NET EARNINGS" href="compensation.html" />
<link rel="prev" title="3. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" /> <link rel="prev" title="4. EMPLOYEE vs. INDEPENDENT CONTRACTOR" href="contracts.html" />
</head><body> </head><body>
<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="compensation.html" title="7. CALCULATING NET EARNINGS" <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS" <a href="contracts.html" title="4. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
accesskey="P">previous</a> |</li> accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li> <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
</ul> </ul>
</div> </div>
@@ -96,7 +96,7 @@ underscoring their legal significance and the employer’s obligation to ensure
</ol> </ol>
</div></blockquote> </div></blockquote>
<section id="canada-pension-plan"> <section id="canada-pension-plan">
<h1><span class="section-number">4. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1> <h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p> <p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
<blockquote> <blockquote>
<div><ul class="simple"> <div><ul class="simple">
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where 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> individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
<section id="who-must-contribute-to-the-canada-pension-plan"> <section id="who-must-contribute-to-the-canada-pension-plan">
<h2><span class="section-number">4.1. </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> <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, <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 employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
revenues.</p> revenues.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
</section> </section>
</section> </section>
<section id="employment-insurance"> <section id="employment-insurance">
<h1><span class="section-number">5. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1> <h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p> <p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
<blockquote> <blockquote>
<div><ul class="simple"> <div><ul class="simple">
@@ -213,7 +213,7 @@ employers, employees, or both. Although this chapter focuses specifically on the
information about private insurance plans will be covered in the later chapters.</p> information about private insurance plans will be covered in the later chapters.</p>
</section> </section>
<section id="record-of-employment"> <section id="record-of-employment">
<h1><span class="section-number">6. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1> <h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect <p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect
Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will
collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an
@@ -230,24 +230,24 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">4. Canada Pension Plan</a><ul> <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">4.1. Who Must Contribute to the Canada Pension Plan</a></li> <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> </ul>
</li> </li>
<li><a class="reference internal" href="#employment-insurance">5. Employment Insurance</a></li> <li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">6. Record of Employment</a></li> <li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
</ul> </ul>
</div> </div>
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="compliance.html" <p class="topless"><a href="contracts.html"
title="previous chapter"><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p> title="previous chapter"><span class="section-number">4. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></p>
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</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
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>next</a> |</li> >next</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
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<title>14. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>15. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -24,10 +24,10 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
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@@ -37,7 +37,7 @@
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<section id="errors-and-errata"> <section id="errors-and-errata">
<h1><span class="section-number">14. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1> <h1><span class="section-number">15. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
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@@ -50,7 +50,7 @@
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<h4>Previous topic</h4> <h4>Previous topic</h4>
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<h3>This Page</h3> <h3>This Page</h3>
@@ -80,10 +80,10 @@
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>index</a></li> >index</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">3.8. Review Questions</a></li> <li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">3.8. Review Questions</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">4. Canada Pension Plan</a><ul> <li class="toctree-l1"><a class="reference internal" href="contracts.html">4. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></li>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the 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> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">5. Employment Insurance</a></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">6. Record of Employment</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">7. CALCULATING NET EARNINGS</a><ul> <li class="toctree-l1"><a class="reference internal" href="compensation.html">8. CALCULATING NET EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">7.1. Employment Income</a></li> <li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">8.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">7.2. Allowances</a></li> <li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">8.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">7.3. Expenses</a></li> <li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">8.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">7.4. Benefits</a></li> <li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">8.4. Benefits</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">8. OBNOARDING EMPLOYEE</a><ul> <li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">9. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">8.1. Internal Forms</a><ul> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">9.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">8.1.2. Union Membership</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">9.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">8.3.1. Review Questions</a></li> <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">9.3.1. Review Questions</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">8.4. Content Review Highlights</a></li> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">9.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">8.5. Review Questions (Sample)</a></li> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">8.6. Example Evaluations</a></li> <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">9.6. Example Evaluations</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">9. Payroll Accounting</a><ul> <li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">10. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">9.1. Journal Entries</a><ul> <li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">10.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">9.1.1. Accounting Recap</a></li> <li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">10.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">9.1.2. Journal Entries</a></li> <li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">10.1.2. Journal Entries</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">10. REVIEW QUESTIONS</a><ul> <li class="toctree-l1"><a class="reference internal" href="review_questions.html">11. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">10.1. New Employee Information</a></li> <li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">11.1. New Employee Information</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">11. TERMINOLOGY</a><ul> <li class="toctree-l1"><a class="reference internal" href="terminology.html">12. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">11.1. Pensionable Earnings</a></li> <li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">12.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">11.2. Insurable Earnings</a></li> <li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">12.2. Insurable Earnings</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">12. RATES FOR 2025</a><ul> <li class="toctree-l1"><a class="reference internal" href="rates_2025.html">13. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li> <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li> <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="references.html">13. REFERENCES</a></li> <li class="toctree-l1"><a class="reference internal" href="references.html">14. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">14. Errors and Errata</a></li> <li class="toctree-l1"><a class="reference internal" href="errata.html">15. Errors and Errata</a></li>
</ul> </ul>
</div> </div>
<section id="glossary"> <section id="glossary">

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<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>8. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>9. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
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</head><body> </head><body>
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
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accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="9. Payroll Accounting" <a href="payroll_accounting.html" title="10. Payroll Accounting"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
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<a href="compensation.html" title="7. CALCULATING NET EARNINGS" <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li> <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li>
</ul> </ul>
</div> </div>
@@ -41,7 +41,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="obnoarding-employee"> <section id="obnoarding-employee">
<h1><span class="section-number">8. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1> <h1><span class="section-number">9. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into <p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into
both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid
accurately and on time.</p> accurately and on time.</p>
@@ -101,7 +101,7 @@ accurately and on time.</p>
- Net pay</p></li> - Net pay</p></li>
</ul> </ul>
<section id="internal-forms"> <section id="internal-forms">
<h2><span class="section-number">8.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2> <h2><span class="section-number">9.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<p>Typical commencement package forms include:</p> <p>Typical commencement package forms include:</p>
<ul class="simple"> <ul class="simple">
<li><p>Authorization for hiring</p></li> <li><p>Authorization for hiring</p></li>
@@ -111,7 +111,7 @@ accurately and on time.</p>
<li><p>Confidentiality agreement</p></li> <li><p>Confidentiality agreement</p></li>
</ul> </ul>
<section id="authorization-for-hiring"> <section id="authorization-for-hiring">
<h3><span class="section-number">8.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<p>This internal document includes:</p> <p>This internal document includes:</p>
<ul class="simple"> <ul class="simple">
<li><p>New employee’s basic info</p></li> <li><p>New employee’s basic info</p></li>
@@ -122,7 +122,7 @@ accurately and on time.</p>
<p><strong>Important:</strong> Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.</p> <p><strong>Important:</strong> Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.</p>
</section> </section>
<section id="union-membership"> <section id="union-membership">
<h3><span class="section-number">8.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<p>For unionized workplaces:</p> <p>For unionized workplaces:</p>
<ul class="simple"> <ul class="simple">
<li><p>Amount of union dues to be deducted</p></li> <li><p>Amount of union dues to be deducted</p></li>
@@ -131,7 +131,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="benefit-enrollment-forms"> <section id="benefit-enrollment-forms">
<h3><span class="section-number">8.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<p>Forms cover group insurance and pension plans:</p> <p>Forms cover group insurance and pension plans:</p>
<ul class="simple"> <ul class="simple">
<li><p>Employee indicates coverage type</p></li> <li><p>Employee indicates coverage type</p></li>
@@ -139,7 +139,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="confidentiality-agreement"> <section id="confidentiality-agreement">
<h3><span class="section-number">8.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<p>A legally binding agreement protecting sensitive company info:</p> <p>A legally binding agreement protecting sensitive company info:</p>
<ul class="simple"> <ul class="simple">
<li><p>Defines proprietary data</p></li> <li><p>Defines proprietary data</p></li>
@@ -148,7 +148,7 @@ accurately and on time.</p>
</section> </section>
</section> </section>
<section id="required-federal-and-provincial-territorial-forms"> <section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">8.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2> <h2><span class="section-number">9.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2>
<p><strong>Purpose:</strong> Determine correct income tax withholdings.</p> <p><strong>Purpose:</strong> Determine correct income tax withholdings.</p>
<p>Forms:</p> <p>Forms:</p>
<ul class="simple"> <ul class="simple">
@@ -169,7 +169,7 @@ accurately and on time.</p>
<li><p>Social Insurance Number</p></li> <li><p>Social Insurance Number</p></li>
</ul> </ul>
<section id="tax-credits-td1"> <section id="tax-credits-td1">
<h3><span class="section-number">8.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3> <h3><span class="section-number">9.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<ol class="arabic simple"> <ol class="arabic simple">
<li><p>Basic personal amount</p></li> <li><p>Basic personal amount</p></li>
<li><p>Canada caregiver (infirm children)</p></li> <li><p>Canada caregiver (infirm children)</p></li>
@@ -192,7 +192,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="tax-credits-tp-1015-3-v-quebec"> <section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">8.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3> <h3><span class="section-number">9.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3>
<ul class="simple"> <ul class="simple">
<li><p>Basic amount</p></li> <li><p>Basic amount</p></li>
<li><p>Transfer from spouse</p></li> <li><p>Transfer from spouse</p></li>
@@ -209,7 +209,7 @@ accurately and on time.</p>
</section> </section>
</section> </section>
<section id="entering-employee-information-into-sage50"> <section id="entering-employee-information-into-sage50">
<h2><span class="section-number">8.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2> <h2><span class="section-number">9.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the <p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the
Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal
name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial
@@ -233,7 +233,7 @@ regulatory standards.</p>
<img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" /> <img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" />
<img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" /> <img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" />
<section id="review-questions"> <section id="review-questions">
<h3><span class="section-number">8.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3> <h3><span class="section-number">9.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<ol class="arabic"> <ol class="arabic">
<li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p> <li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p>
<p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR <p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR
@@ -262,7 +262,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</section> </section>
</section> </section>
<section id="content-review-highlights"> <section id="content-review-highlights">
<h2><span class="section-number">8.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2> <h2><span class="section-number">9.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<ul class="simple"> <ul class="simple">
<li><p>Consent is required for personal info collection</p></li> <li><p>Consent is required for personal info collection</p></li>
<li><p>TD1 and TP-1015.3-V are used to calculate source deductions</p></li> <li><p>TD1 and TP-1015.3-V are used to calculate source deductions</p></li>
@@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ul> </ul>
</section> </section>
<section id="review-questions-sample"> <section id="review-questions-sample">
<h2><span class="section-number">8.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2> <h2><span class="section-number">9.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<ol class="arabic simple"> <ol class="arabic simple">
<li><p>What does an offer letter signature signify?</p></li> <li><p>What does an offer letter signature signify?</p></li>
<li><p>What documents are included in a commencement package?</p></li> <li><p>What documents are included in a commencement package?</p></li>
@@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ol> </ol>
</section> </section>
<section id="example-evaluations"> <section id="example-evaluations">
<h2><span class="section-number">8.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2> <h2><span class="section-number">9.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<p><strong>Gloria Meyer (Alberta):</strong> <p><strong>Gloria Meyer (Alberta):</strong>
- Claimed: Basic, eligible dependant, transferred tuition - Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate</p> - Appears accurate</p>
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">8. OBNOARDING EMPLOYEE</a><ul> <li><a class="reference internal" href="#">9. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">8.1. Internal Forms</a><ul> <li><a class="reference internal" href="#internal-forms">9.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li> <li><a class="reference internal" href="#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">8.1.2. Union Membership</a></li> <li><a class="reference internal" href="#union-membership">9.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li> <li><a class="reference internal" href="#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li> <li><a class="reference internal" href="#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul> <li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li> <li><a class="reference internal" href="#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li> <li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul> <li><a class="reference internal" href="#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">8.3.1. Review Questions</a></li> <li><a class="reference internal" href="#review-questions">9.3.1. Review Questions</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#content-review-highlights">8.4. Content Review Highlights</a></li> <li><a class="reference internal" href="#content-review-highlights">9.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">8.5. Review Questions (Sample)</a></li> <li><a class="reference internal" href="#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">8.6. Example Evaluations</a></li> <li><a class="reference internal" href="#example-evaluations">9.6. Example Evaluations</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="compensation.html" <p class="topless"><a href="compensation.html"
title="previous chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p> title="previous chapter"><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="payroll_accounting.html" <p class="topless"><a href="payroll_accounting.html"
title="next chapter"><span class="section-number">9. </span>Payroll Accounting</a></p> title="next chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="9. Payroll Accounting" <a href="payroll_accounting.html" title="10. Payroll Accounting"
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<li class="right" > <li class="right" >
<a href="compensation.html" title="7. CALCULATING NET EARNINGS" <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
>previous</a> |</li> >previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li>
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<title>9. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>10. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
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accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li> <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>Payroll Accounting</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>Payroll Accounting</a></li>
</ul> </ul>
</div> </div>
@@ -41,11 +41,11 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="payroll-accounting"> <section id="payroll-accounting">
<h1><span class="section-number">9. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1> <h1><span class="section-number">10. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<section id="journal-entries"> <section id="journal-entries">
<h2><span class="section-number">9.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2> <h2><span class="section-number">10.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<section id="accounting-recap"> <section id="accounting-recap">
<h3><span class="section-number">9.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3> <h3><span class="section-number">10.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<p class="centered"> <p class="centered">
<strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered"> <strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered">
<strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation"> <strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation">
@@ -59,7 +59,7 @@
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.</p> Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.</p>
</section> </section>
<section id="id1"> <section id="id1">
<h3><span class="section-number">9.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3> <h3><span class="section-number">10.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<p>Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts. <p>Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.</p> These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.</p>
<blockquote> <blockquote>
@@ -108,10 +108,10 @@ These entries are essential for maintaining accurate financial records and ensur
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">9. Payroll Accounting</a><ul> <li><a class="reference internal" href="#">10. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">9.1. Journal Entries</a><ul> <li><a class="reference internal" href="#journal-entries">10.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">9.1.1. Accounting Recap</a></li> <li><a class="reference internal" href="#accounting-recap">10.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">9.1.2. Journal Entries</a></li> <li><a class="reference internal" href="#id1">10.1.2. Journal Entries</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -122,12 +122,12 @@ These entries are essential for maintaining accurate financial records and ensur
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="onboarding_employee.html" <p class="topless"><a href="onboarding_employee.html"
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@@ -157,13 +157,13 @@ These entries are essential for maintaining accurate financial records and ensur
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<title>12. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>13. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="13. REFERENCES" href="references.html" /> <link rel="next" title="14. REFERENCES" href="references.html" />
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<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="references.html" title="13. REFERENCES" <a href="references.html" title="14. REFERENCES"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="11. TERMINOLOGY" <a href="terminology.html" title="12. TERMINOLOGY"
accesskey="P">previous</a> |</li> accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>RATES FOR 2025</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>RATES FOR 2025</a></li>
</ul> </ul>
</div> </div>
@@ -41,9 +41,9 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="rates-for-2025"> <section id="rates-for-2025">
<h1><span class="section-number">12. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1> <h1><span class="section-number">13. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<section id="canada-quebec-pension-plan-cpp-qpp"> <section id="canada-quebec-pension-plan-cpp-qpp">
<h2><span class="section-number">12.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2> <h2><span class="section-number">13.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id1"> <table class="docutils align-left" id="id1">
<caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption> <caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption>
<colgroup> <colgroup>
@@ -121,7 +121,7 @@
</table> </table>
</section> </section>
<section id="cpp2-contribution-rates-maximums"> <section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">12.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2> <h2><span class="section-number">13.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id2"> <table class="docutils align-left" id="id2">
<caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption> <caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption>
<colgroup> <colgroup>
@@ -161,9 +161,9 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">12. RATES FOR 2025</a><ul> <li><a class="reference internal" href="#">13. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li> <li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li> <li><a class="reference internal" href="#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -172,12 +172,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="terminology.html" <p class="topless"><a href="terminology.html"
title="previous chapter"><span class="section-number">11. </span>TERMINOLOGY</a></p> title="previous chapter"><span class="section-number">12. </span>TERMINOLOGY</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="references.html" <p class="topless"><a href="references.html"
title="next chapter"><span class="section-number">13. </span>REFERENCES</a></p> title="next chapter"><span class="section-number">14. </span>REFERENCES</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -207,13 +207,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="references.html" title="13. REFERENCES" <a href="references.html" title="14. REFERENCES"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="11. TERMINOLOGY" <a href="terminology.html" title="12. TERMINOLOGY"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>RATES FOR 2025</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>RATES FOR 2025</a></li>
</ul> </ul>
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@@ -5,7 +5,7 @@
<meta charset="utf-8" /> <meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>13. REFERENCES &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>14. REFERENCES &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" /> <link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="14. Errors and Errata" href="errata.html" /> <link rel="next" title="15. Errors and Errata" href="errata.html" />
<link rel="prev" title="12. RATES FOR 2025" href="rates_2025.html" /> <link rel="prev" title="13. RATES FOR 2025" href="rates_2025.html" />
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="errata.html" title="14. Errors and Errata" <a href="errata.html" title="15. Errors and Errata"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>REFERENCES</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>REFERENCES</a></li>
</ul> </ul>
</div> </div>
@@ -41,7 +41,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="references"> <section id="references">
<h1><span class="section-number">13. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1> <h1><span class="section-number">14. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
<p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p> <p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p> <p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p> <p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p>
@@ -57,12 +57,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="rates_2025.html" <p class="topless"><a href="rates_2025.html"
title="previous chapter"><span class="section-number">12. </span>RATES FOR 2025</a></p> title="previous chapter"><span class="section-number">13. </span>RATES FOR 2025</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="errata.html" <p class="topless"><a href="errata.html"
title="next chapter"><span class="section-number">14. </span>Errors and Errata</a></p> title="next chapter"><span class="section-number">15. </span>Errors and Errata</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -92,13 +92,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="errata.html" title="14. Errors and Errata" <a href="errata.html" title="15. Errors and Errata"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
<a href="rates_2025.html" title="12. RATES FOR 2025" <a href="rates_2025.html" title="13. RATES FOR 2025"
>previous</a> |</li> >previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>REFERENCES</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>REFERENCES</a></li>
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@@ -5,7 +5,7 @@
<meta charset="utf-8" /> <meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>10. REVIEW QUESTIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>11. REVIEW QUESTIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" /> <link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="11. TERMINOLOGY" href="terminology.html" /> <link rel="next" title="12. TERMINOLOGY" href="terminology.html" />
<link rel="prev" title="9. Payroll Accounting" href="payroll_accounting.html" /> <link rel="prev" title="10. Payroll Accounting" href="payroll_accounting.html" />
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="11. TERMINOLOGY" <a href="terminology.html" title="12. TERMINOLOGY"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="9. Payroll Accounting" <a href="payroll_accounting.html" title="10. Payroll Accounting"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>REVIEW QUESTIONS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li>
</ul> </ul>
</div> </div>
@@ -41,10 +41,10 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="review-questions"> <section id="review-questions">
<h1><span class="section-number">10. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1> <h1><span class="section-number">11. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<p>This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.</p> <p>This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.</p>
<section id="new-employee-information"> <section id="new-employee-information">
<h2><span class="section-number">10.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2> <h2><span class="section-number">11.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<p>Which one of the following is correct?</p> <p>Which one of the following is correct?</p>
<blockquote> <blockquote>
<div><ol class="arabic simple"> <div><ol class="arabic simple">
@@ -66,8 +66,8 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">10. REVIEW QUESTIONS</a><ul> <li><a class="reference internal" href="#">11. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">10.1. New Employee Information</a></li> <li><a class="reference internal" href="#new-employee-information">11.1. New Employee Information</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -76,12 +76,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="payroll_accounting.html" <p class="topless"><a href="payroll_accounting.html"
title="previous chapter"><span class="section-number">9. </span>Payroll Accounting</a></p> title="previous chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="terminology.html" <p class="topless"><a href="terminology.html"
title="next chapter"><span class="section-number">11. </span>TERMINOLOGY</a></p> title="next chapter"><span class="section-number">12. </span>TERMINOLOGY</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -111,13 +111,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="11. TERMINOLOGY" <a href="terminology.html" title="12. TERMINOLOGY"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="9. Payroll Accounting" <a href="payroll_accounting.html" title="10. Payroll Accounting"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>REVIEW QUESTIONS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li>
</ul> </ul>
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<meta charset="utf-8" /> <meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>11. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>12. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" /> <link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="12. RATES FOR 2025" href="rates_2025.html" /> <link rel="next" title="13. RATES FOR 2025" href="rates_2025.html" />
<link rel="prev" title="10. REVIEW QUESTIONS" href="review_questions.html" /> <link rel="prev" title="11. REVIEW QUESTIONS" href="review_questions.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
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@@ -41,12 +41,12 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="terminology"> <section id="terminology">
<h1><span class="section-number">11. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1> <h1><span class="section-number">12. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1>
<section id="pensionable-earnings"> <section id="pensionable-earnings">
<h2><span class="section-number">11.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2> <h2><span class="section-number">12.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
</section> </section>
<section id="insurable-earnings"> <section id="insurable-earnings">
<h2><span class="section-number">11.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2> <h2><span class="section-number">12.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
</section> </section>
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@@ -60,9 +60,9 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">11. TERMINOLOGY</a><ul> <li><a class="reference internal" href="#">12. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">11.1. Pensionable Earnings</a></li> <li><a class="reference internal" href="#pensionable-earnings">12.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">11.2. Insurable Earnings</a></li> <li><a class="reference internal" href="#insurable-earnings">12.2. Insurable Earnings</a></li>
</ul> </ul>
</li> </li>
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@@ -71,12 +71,12 @@
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