From 2e24a86fc7a83014ca8cd127092ecdac8a20381b Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 07:04:19 -0400 Subject: [PATCH] compliance --- docs/source/compliance.rst | 8 +++++--- docs/source/cpp-and-ei.rst | 27 +++++++++++++++++++++++++++ 2 files changed, 32 insertions(+), 3 deletions(-) create mode 100644 docs/source/cpp-and-ei.rst diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index 3d728de..56233a7 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -2,7 +2,7 @@ PAYROLL COMPLIANCE AND REGULATIONS ################################## -**Learning Objectives** +**LEARNING OBJECTIVES** By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada. This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll @@ -365,13 +365,15 @@ through regulations. *Example:* - The Income Tax Act + *The Income Tax Act* The legislation: Specifies that employers are required to withhold income tax from employees. The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc. - Non-periodic bonus payments- Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer + *Non-periodic bonus payments* + + Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated through a calculation prescribed in the regulation within the Act. diff --git a/docs/source/cpp-and-ei.rst b/docs/source/cpp-and-ei.rst new file mode 100644 index 0000000..0573c33 --- /dev/null +++ b/docs/source/cpp-and-ei.rst @@ -0,0 +1,27 @@ +############################################ +CANADA PENSION PLAN AND EMPLOYMENT INSURANCE +############################################# + +**Learning Objectives** + +This chapter will cover the following topics: + + + 1. Identify the following Canada Pension Plan components: + - Who must contribute to the Canada Pension Plan + - Types of employment subject to Canada Pension Plan contributions + - Types of employment not subject to Canada Pension Plan contributions + - Payments and benefits subject to Canada Pension Plan contributions + - Payments and benefits not subject to Canada Pension Plan contributions + + 2. Calculate Canada Pension Plan contributions at an individual level + + 3. Identify the following Employment Insurance components: + - Who must pay Employment Insurance premiums + - Types of employment subject to Employment Insurance premiums + - Types of employment not subject to Employment Insurance premiums + Payments and benefits subject to Employment Insurance premiums + Payments and benefits not subject to Employment Insurance premiums + 4. Calculate Employment Insurance premiums at an individual level + 5. Describe the purpose of a Record of Employment + 6. Identify when the Record of Employment must be completed \ No newline at end of file