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@@ -22,7 +22,7 @@ type of relationship that exists between the worker and the organization and to
any payments made comply with legislation.
Payroll Objectives and Definitions
------------------------------------
===================================
The **primary objective of the payroll function** in every organization is to
pay employees accurately and on time, in compliance with legislative
@@ -160,6 +160,9 @@ must have. Effective payroll professionals should be:
- able to remain objective and maintain a factual perspective when
dealing with questions and inquiries
Payroll Stakeholders
---------------------
Content Review
-----------------

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@@ -50,13 +50,16 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<ul>
<li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a></li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-content-knowledge">2.2. Payroll Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#technical-skills">2.3. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#personal-and-professional-skills">2.4. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">2.5. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#content-review">2.6. Content Review</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#review-questions">2.7. Review Questions</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-content-knowledge">2.1.1. Payroll Content Knowledge</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#technical-skills">2.1.2. Technical Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#personal-and-professional-skills">2.1.3. Personal and Professional Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">2.1.4. Behavioural and Ethical Standards</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-stakeholders">2.1.5. Payroll Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#content-review">2.1.6. Content Review</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#review-questions">2.1.7. Review Questions</a></li>
</ul>
</li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">3. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>

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@@ -121,9 +121,8 @@ required reports.</p>
<li><p>payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level</p></li>
</ul>
</div></blockquote>
</section>
<section id="payroll-content-knowledge">
<h2><span class="section-number">2.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.1. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h3>
<p>Payroll administrators should know the following to effectively perform
their duties:</p>
<blockquote>
@@ -136,7 +135,7 @@ their duties:</p>
<p>In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p>
</section>
<section id="technical-skills">
<h2><span class="section-number">2.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.2. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h3>
<p>The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.</p>
@@ -147,7 +146,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h2><span class="section-number">2.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.3. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h3>
<p>The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the
payroll process:</p>
@@ -162,7 +161,7 @@ payroll process:</p>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h2><span class="section-number">2.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.4. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h3>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -185,8 +184,11 @@ must have. Effective payroll professionals should be:</p>
<p>dealing with questions and inquiries</p>
</div></blockquote>
</section>
<section id="payroll-stakeholders">
<h3><span class="section-number">2.1.5. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
</section>
<section id="content-review">
<h2><span class="section-number">2.6. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.6. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h3>
<blockquote>
<div><ul class="simple">
<li><p>The primary objective of the payroll function in every organization is to pay employees accurately and on time, in compliance with legislative requirements, for a full annual payroll cycle.</p></li>
@@ -198,11 +200,12 @@ must have. Effective payroll professionals should be:</p>
</div></blockquote>
</section>
<section id="review-questions">
<h2><span class="section-number">2.7. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h3><span class="section-number">2.1.7. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<ol class="arabic simple">
<li><p>What is the primary objective of the payroll department?</p></li>
</ol>
</section>
</section>
</section>
@@ -216,13 +219,16 @@ must have. Effective payroll professionals should be:</p>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">2.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">2.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">2.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.5. Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#content-review">2.6. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">2.7. Review Questions</a></li>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
<li><a class="reference internal" href="#payroll-content-knowledge">2.1.1. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">2.1.2. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">2.1.3. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.1.4. Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">2.1.5. Payroll Stakeholders</a></li>
<li><a class="reference internal" href="#content-review">2.1.6. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">2.1.7. Review Questions</a></li>
</ul>
</li>
</ul>
</li>
</ul>

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@@ -79,36 +79,43 @@
<a class="reference internal" href="#payroll-objectives-and-definitions">
2.1. Payroll Objectives and Definitions
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-content-knowledge">
2.2. Payroll Content Knowledge
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#technical-skills">
2.3. Technical Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#personal-and-professional-skills">
2.4. Personal and Professional Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#behavioural-and-ethical-standards">
2.5. Behavioural and Ethical Standards
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review">
2.6. Content Review
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
2.7. Review Questions
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-content-knowledge">
2.1.1. Payroll Content Knowledge
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#technical-skills">
2.1.2. Technical Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#personal-and-professional-skills">
2.1.3. Personal and Professional Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#behavioural-and-ethical-standards">
2.1.4. Behavioural and Ethical Standards
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-stakeholders">
2.1.5. Payroll Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#content-review">
2.1.6. Content Review
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#review-questions">
2.1.7. Review Questions
</a>
</li>
</ul>
</li>
</ul>
</li>
@@ -718,240 +725,248 @@ required reports.
</ul>
</div>
</blockquote>
</section>
<section id="payroll-content-knowledge">
<h3>
Payroll Content Knowledge
<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">
&para;
</a>
</h3>
<p>
Payroll administrators should know the following to effectively perform
<section id="payroll-content-knowledge">
<h4>
Payroll Content Knowledge
<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">
&para;
</a>
</h4>
<p>
Payroll administrators should know the following to effectively perform
their duties:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
<strong>
Payroll Compliance Legislation:
</strong>
the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers&rsquo; Compensation and provincial/territorial payroll-specific legislation
</p>
</li>
<li>
<p>
<strong>
Payroll Processes:
</strong>
the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances
</p>
</li>
<li>
<p>
<strong>
Payroll Reporting:
</strong>
how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
</p>
</section>
<section id="technical-skills">
<h3>
Technical Skills
<a class="headerlink" href="#technical-skills" title="Link to this heading">
&para;
</a>
</h3>
<p>
The technical skills required by payroll professionals include proficiency in
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
<strong>
Payroll Compliance Legislation:
</strong>
the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers&rsquo; Compensation and provincial/territorial payroll-specific legislation
</p>
</li>
<li>
<p>
<strong>
Payroll Processes:
</strong>
the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances
</p>
</li>
<li>
<p>
<strong>
Payroll Reporting:
</strong>
how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
</p>
</section>
<section id="technical-skills">
<h4>
Technical Skills
<a class="headerlink" href="#technical-skills" title="Link to this heading">
&para;
</a>
</h4>
<p>
The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.
</p>
<p>
Organizations often change their payroll and business systems to meet new
</p>
<p>
Organizations often change their payroll and business systems to meet new
technology requirements and corporate reporting needs. It is important for
payroll personnel to have the ability to be adaptable to changing systems.
As a payroll practitioner, you must be prepared and willing to embrace
continuous learning.
</p>
</section>
<section id="personal-and-professional-skills">
<h3>
Personal and Professional Skills
<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">
&para;
</a>
</h3>
<p>
The following personal and professional skills will assist payroll
</p>
</section>
<section id="personal-and-professional-skills">
<h4>
Personal and Professional Skills
<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">
&para;
</a>
</h4>
<p>
The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the
payroll process:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government
</p>
</li>
<li>
<p>
verbal communication skills, to be able to respond to internal and external stakeholder inquiries
</p>
</li>
<li>
<p>
the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations
</p>
</li>
<li>
<p>
excellent mathematical skills to perform various calculations
</p>
</li>
<li>
<p>
problem solving, decision-making, time management and organizational skills
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h3>
Behavioural and Ethical Standards
<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">
&para;
</a>
</h3>
<p>
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government
</p>
</li>
<li>
<p>
verbal communication skills, to be able to respond to internal and external stakeholder inquiries
</p>
</li>
<li>
<p>
the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations
</p>
</li>
<li>
<p>
excellent mathematical skills to perform various calculations
</p>
</li>
<li>
<p>
problem solving, decision-making, time management and organizational skills
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h4>
Behavioural and Ethical Standards
<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">
&para;
</a>
</h4>
<p>
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
trustworthy, as the potential for fraud is ever present
</p>
</li>
<li>
<p>
conscientious, with a keen attention to detail
</p>
</li>
<li>
<p>
discreet, due to the confidential nature of information being handled
</p>
</li>
<li>
<p>
tactful in dealing with employees who can be very sensitive when
</p>
</li>
</ul>
<p>
discussing their financial issues
</p>
<ul class="simple">
<li>
<p>
perceptive, able to understand all sides of an issue
</p>
</li>
<li>
<p>
able to work under the pressures of absolute deadlines
</p>
</li>
<li>
<p>
able to use common sense in order to recognize problems quickly and
</p>
</li>
</ul>
<p>
apply sound solutions
</p>
<ul class="simple">
<li>
<p>
able to remain objective and maintain a factual perspective when
</p>
</li>
</ul>
<p>
dealing with questions and inquiries
</p>
</div>
</blockquote>
</section>
<section id="content-review">
<h3>
Content Review
<a class="headerlink" href="#content-review" title="Link to this heading">
&para;
</a>
</h3>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The primary objective of the payroll function in every organization is to pay employees accurately and on time, in compliance with legislative requirements, for a full annual payroll cycle.
</p>
</li>
<li>
<p>
Payroll is the process of paying employees in exchange for the services they perform.
</p>
</li>
<li>
<p>
Legislation refers to laws enacted by a legislative body.
</p>
</li>
<li>
<p>
Compliance is the observance of official requirements.
</p>
</li>
<li>
<p>
Payroll practitioner knowledge consists of information on payroll compliance legislation, payroll processes and payroll reporting as well as technical, personal and professional skills.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="review-questions">
<h3>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<li>
<p>
What is the primary objective of the payroll department?
</p>
</li>
</ol>
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
trustworthy, as the potential for fraud is ever present
</p>
</li>
<li>
<p>
conscientious, with a keen attention to detail
</p>
</li>
<li>
<p>
discreet, due to the confidential nature of information being handled
</p>
</li>
<li>
<p>
tactful in dealing with employees who can be very sensitive when
</p>
</li>
</ul>
<p>
discussing their financial issues
</p>
<ul class="simple">
<li>
<p>
perceptive, able to understand all sides of an issue
</p>
</li>
<li>
<p>
able to work under the pressures of absolute deadlines
</p>
</li>
<li>
<p>
able to use common sense in order to recognize problems quickly and
</p>
</li>
</ul>
<p>
apply sound solutions
</p>
<ul class="simple">
<li>
<p>
able to remain objective and maintain a factual perspective when
</p>
</li>
</ul>
<p>
dealing with questions and inquiries
</p>
</div>
</blockquote>
</section>
<section id="payroll-stakeholders">
<h4>
Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
</section>
<section id="content-review">
<h4>
Content Review
<a class="headerlink" href="#content-review" title="Link to this heading">
&para;
</a>
</h4>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The primary objective of the payroll function in every organization is to pay employees accurately and on time, in compliance with legislative requirements, for a full annual payroll cycle.
</p>
</li>
<li>
<p>
Payroll is the process of paying employees in exchange for the services they perform.
</p>
</li>
<li>
<p>
Legislation refers to laws enacted by a legislative body.
</p>
</li>
<li>
<p>
Compliance is the observance of official requirements.
</p>
</li>
<li>
<p>
Payroll practitioner knowledge consists of information on payroll compliance legislation, payroll processes and payroll reporting as well as technical, personal and professional skills.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="review-questions">
<h4>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h4>
<ol class="arabic simple">
<li>
<p>
What is the primary objective of the payroll department?
</p>
</li>
</ol>
</section>
</section>
</section>
<span id="document-compliance">