alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-09-23 17:37:11 +00:00
Code Issues Packages Projects Releases Wiki Activity

compliance

Browse Source
This commit is contained in:
Alex B.
2025-07-18 05:45:27 -04:00
parent 3e00c380b1
commit 2ae8c6374b
8 changed files with 301 additions and 345 deletions
Download Patch File Download Diff File Expand all files Collapse all files

BIN
docs/build/doctrees/compliance.doctree vendored
View File

Binary file not shown.

BIN
docs/build/doctrees/environment.pickle vendored
View File

Binary file not shown.

20
docs/build/html/_sources/compliance.rst.txt vendored
View File

@@ -20,7 +20,7 @@ This chapter will cover the following topics:
6. Apply the Canada Revenue Agency's factors for determining whether an individual is an employee or self-employed
Introduction
~~~~~~~~~~~~
------------
Payroll is a necessary function in every organization that has employees, as each employee
expects to be paid for the work they perform. While the amount of maximum remuneration
@@ -40,7 +40,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
2. What are the Payroll's Objectives?
What are the Payroll's Objectives?
-------------------------------------
The primary objective of the payroll function in every organization is to pay employees
@@ -84,7 +84,7 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements.
What are the Responsibilities of Payroll Function?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
---------------------------------------------------
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
@@ -114,8 +114,7 @@ The payroll department in a large organization may have:
- payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level
Content Knowledge
~~~~~~~~~~~~~~~~~
**Content Knowledge**
Payroll practitioners should know the following to effectively perform their duties:
@@ -125,8 +124,7 @@ Payroll practitioners should know the following to effectively perform their dut
- Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
Technical Skills
~~~~~~~~~~~~~~~~
**Technical Skills**
The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
@@ -137,8 +135,7 @@ requirements and corporate reporting needs. It is important for payroll personne
ability to be adaptable to changing systems. As a payroll practitioner, you must be prepared
and willing to embrace continuous learning.
Personal and Professional Skills
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
**Personal and Professional Skills**
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
@@ -153,8 +150,7 @@ the various stakeholders involved in the payroll process:
- problem solving, decision-making, time management and organizational skills
Behavioural and Ethical Standards
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
**Behavioural and Ethical Standards**
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
@@ -168,7 +164,7 @@ must have. Effective payroll professionals should be:
- able to use common sense in order to recognize problems quickly and apply sound solutions
- able to remain objective and maintain a factual perspective when dealing with questions and inquiries
3. Payroll Stakeholders
Payroll Stakeholders
------------------------
Stakeholders are the individuals, groups and agencies, both internal and external to the

62
docs/build/html/compliance.html vendored
View File

@@ -76,8 +76,9 @@ the correct method of payment for services can be determined.</p>
whether an employee-employer relationship exists. It is crucial to know how to determine the
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p>
</section>
<section id="what-are-the-payroll-s-objectives">
<h3><span class="section-number">4.1.1. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.2. </span>What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h2>
<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>
@@ -115,9 +116,8 @@ the potential for any fines or penalties.</p>
for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.</p>
</section>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h2><span class="section-number">4.2. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<p>The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
@@ -143,9 +143,7 @@ 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="content-knowledge">
<h2><span class="section-number">4.3. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<p><strong>Content Knowledge</strong></p>
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
<blockquote>
<div><ul class="simple">
@@ -154,9 +152,7 @@ reports.</p>
<li><p>Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p></li>
</ul>
</div></blockquote>
</section>
<section id="technical-skills">
<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<p><strong>Technical Skills</strong></p>
<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>
@@ -164,9 +160,7 @@ processing.</p>
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">
<h2><span class="section-number">4.5. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<p><strong>Personal and Professional Skills</strong></p>
<p>The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:</p>
<blockquote>
@@ -178,9 +172,7 @@ the various stakeholders involved in the payroll process:</p>
<li><p>problem solving, decision-making, time management and organizational skills</p></li>
</ul>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<p><strong>Behavioural and Ethical Standards</strong></p>
<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>
@@ -195,8 +187,9 @@ must have. Effective payroll professionals should be:</p>
<li><p>able to remain objective and maintain a factual perspective when dealing with questions and inquiries</p></li>
</ul>
</div></blockquote>
</section>
<section id="payroll-stakeholders">
<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p>Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
@@ -206,10 +199,8 @@ internal stakeholders and the external stakeholders. Internal stakeholders inclu
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.</p>
</section>
</section>
<section id="government-stakeholders">
<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h2>
<h3><span class="section-number">4.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
@@ -249,7 +240,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
</div></blockquote>
</section>
<section id="federal-government">
<h2><span class="section-number">4.8. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h2>
<h3><span class="section-number">4.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<p>The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -277,8 +268,10 @@ employees under federal jurisdiction in the following industries and organizatio
<li><p>organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)</p></li>
</ul>
</div></blockquote>
</section>
</section>
<section id="review-summary">
<h3><span class="section-number">4.8.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.5. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
critical to maintaining employee satisfaction, legal integrity, and operational efficiency.</p>
@@ -294,11 +287,10 @@ processes, and payroll reporting. In addition to technical expertise, practition
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.</p>
</section>
<section id="review-questions">
<h3><span class="section-number">4.8.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.6. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p>
<p>List four definitions of payroll.</p>
</section>
</section>
</section>
@@ -312,24 +304,16 @@ professional skills to manage responsibilities effectively and adapt to evolving
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a><ul>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.1. 2. What are the Payroll’s Objectives?</a></li>
</ul>
</li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#content-knowledge">4.3. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.4. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#payroll-stakeholders">4.6.1. 3. Payroll Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#government-stakeholders">4.7. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.8. Federal Government</a><ul>
<li><a class="reference internal" href="#review-summary">4.8.1. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.8.2. Review Questions</a></li>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a></li>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.2. What are the Payroll’s Objectives?</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.4.2. Federal Government</a></li>
</ul>
</li>
<li><a class="reference internal" href="#review-summary">4.5. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.6. Review Questions</a></li>
</ul>
</li>
</ul>

12
docs/build/html/index.html vendored
View File

@@ -62,13 +62,11 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.3. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.4. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.7. Government Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#federal-government">4.8. Federal Government</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-payroll-s-objectives">4.2. What are the Payroll’s Objectives?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">4.4. Payroll Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">4.5. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.6. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>

2
docs/build/html/searchindex.js vendored
View File

File diff suppressed because one or more lines are too long

2
docs/build/simplepdf/.buildinfo vendored
View File

@@ -1,4 +1,4 @@
# Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: a12214f8d1389af8d028413e605b35fc
config: fd5cf6b96fc11692f2a1f690c6553900
tags: 62a1e7829a13fc7881b6498c52484ec0

114
docs/build/simplepdf/index.html vendored
View File

@@ -114,39 +114,29 @@
4.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#what-are-the-payrolls-objectives">
4.2. What are the Payroll&rsquo;s Objectives?
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">
4.2. What are the Responsibilities of Payroll Function?
4.3. What are the Responsibilities of Payroll Function?
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-knowledge">
4.3. Content Knowledge
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#technical-skills">
4.4. Technical Skills
<a class="reference internal" href="#review-summary">
4.5. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#personal-and-professional-skills">
4.5. Personal and Professional Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#behavioural-and-ethical-standards">
4.6. Behavioural and Ethical Standards
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#government-stakeholders">
4.7. Government Stakeholders
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#federal-government">
4.8. Federal Government
<a class="reference internal" href="#review-questions">
4.6. Review Questions
</a>
</li>
</ul>
@@ -660,13 +650,14 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
</p>
</section>
<section id="what-are-the-payroll-s-objectives">
<h4>
2. What are the Payroll&rsquo;s Objectives?
<h3>
What are the Payroll&rsquo;s Objectives?
<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">
&para;
</a>
</h4>
</h3>
<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
@@ -747,7 +738,6 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements.
</p>
</section>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h3>
What are the Responsibilities of Payroll Function?
@@ -802,14 +792,11 @@ reports.
</ul>
</div>
</blockquote>
</section>
<section id="content-knowledge">
<h3>
<p>
<strong>
Content Knowledge
<a class="headerlink" href="#content-knowledge" title="Link to this heading">
&para;
</a>
</h3>
</strong>
</p>
<p>
Payroll practitioners should know the following to effectively perform their duties:
</p>
@@ -834,14 +821,11 @@ reports.
</ul>
</div>
</blockquote>
</section>
<section id="technical-skills">
<h3>
<p>
<strong>
Technical Skills
<a class="headerlink" href="#technical-skills" title="Link to this heading">
&para;
</a>
</h3>
</strong>
</p>
<p>
The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
@@ -853,14 +837,11 @@ requirements and corporate reporting needs. It is important for payroll personne
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>
<p>
<strong>
Personal and Professional Skills
<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">
&para;
</a>
</h3>
</strong>
</p>
<p>
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
@@ -896,14 +877,11 @@ the various stakeholders involved in the payroll process:
</ul>
</div>
</blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h3>
<p>
<strong>
Behavioural and Ethical Standards
<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">
&para;
</a>
</h3>
</strong>
</p>
<p>
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
@@ -954,13 +932,14 @@ must have. Effective payroll professionals should be:
</ul>
</div>
</blockquote>
</section>
<section id="payroll-stakeholders">
<h4>
3. Payroll Stakeholders
<h3>
Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
</h3>
<p>
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
@@ -974,15 +953,13 @@ employers and other departments within the organization. External stakeholders i
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.
</p>
</section>
</section>
<section id="government-stakeholders">
<h3>
<h4>
Government Stakeholders
<a class="headerlink" href="#government-stakeholders" title="Link to this heading">
&para;
</a>
</h3>
</h4>
<p>
Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
@@ -1042,12 +1019,12 @@ provincial/territorial requirements. Qu&eacute;bec collects its provincial incom
</blockquote>
</section>
<section id="federal-government">
<h3>
<h4>
Federal Government
<a class="headerlink" href="#federal-government" title="Link to this heading">
&para;
</a>
</h3>
</h4>
<p>
The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
@@ -1123,13 +1100,15 @@ employees under federal jurisdiction in the following industries and organizatio
</ul>
</div>
</blockquote>
</section>
</section>
<section id="review-summary">
<h4>
<h3>
Review Summary
<a class="headerlink" href="#review-summary" title="Link to this heading">
&para;
</a>
</h4>
</h3>
<p>
The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
@@ -1153,12 +1132,12 @@ professional skills to manage responsibilities effectively and adapt to evolving
</p>
</section>
<section id="review-questions">
<h4>
<h3>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h4>
</h3>
<p>
What is the primary objective of the payroll department?
</p>
@@ -1167,7 +1146,6 @@ professional skills to manage responsibilities effectively and adapt to evolving
</p>
</section>
</section>
</section>
<span id="document-compensation">
</span>
<section id="determining-annual-and-pay-period-earnings">