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rates 2025

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introduction
payroll_accounting
review_questions
onboarding_employee
rates_2025
references
errata

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INTRODUCTION
############
In this course you'll learn about the various government agencies and legislation that impact payroll
from both the employer's and the employee's perspective. Moreover, you'll learn the information
and processes necessary to produce payroll at the employee level.
The objective of the payroll function is to pay employees **accurately and on time** while remaining
compliant with legislation across a full annual payroll cycle. In this course, you'll cover:
- Payroll's responsibilities from hiring through to termination.
- Payroll compliance legislation in practical scenarios.
- Individual pay calculation process.
***********************
Payroll Legal Framework
***********************

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#####################
OBNOARDING EMPLOYEE
#####################
Employment Standards Requirements
=================================
Each province/territory, as well as the federal government, sets minimum employment standards, including:
- Minimum wage
- Minimum age (may also be governed by other legislation)
- Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay
Internal Forms
==============
Typical commencement package forms include:
- Authorization for hiring
- Direct deposit agreement
- Union membership application
- Benefits enrollment (e.g., health/dental, pension)
- Confidentiality agreement
Authorization for Hiring
------------------------
This internal document includes:
- New employee's basic info
- Start date, department, salary
- Probation details
- Hiring authority’s signature
**Important:** Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
Union Membership
----------------
For unionized workplaces:
- Union dues are deducted
- Employees sign authorization for deduction
- Exemptions may apply, but dues equivalent still required
Benefit Enrollment Forms
------------------------
Forms cover group insurance and pension plans:
- Employee indicates coverage type
- Signatures authorize payroll deductions
Confidentiality Agreement
-------------------------
A legally binding agreement protecting sensitive company info:
- Defines proprietary data
- Outlines responsibilities, penalties, and timeframe
Required Federal and Provincial/Territorial Forms
=================================================
**Purpose:** Determine correct income tax withholdings.
Forms:
- TD1 (federal)
- TD1 (provincial/territorial)
- Québec employees: also TP-1015.3-V
**Provincial/territorial withholding** is based on *province of employment*, but tax liability is based on *province of residence*.
**Adjustments:**
- Request extra withholding via TD1 or TP-1015.3-V
- Request reduction using CRA Form T1213 or RQ Form TP-1016-V
Essential Info on All Forms:
- Employee name
- Date of birth
- Social Insurance Number
Tax Credits (TD1)
-----------------
1. Basic personal amount
2. Canada caregiver (infirm children)
3. Age amount
4. Pension income
5. Tuition
6. Disability
7. Spouse/common-law partner amount
8. Eligible dependant
9. Caregiver for infirm spouse or dependant
10. Caregiver for dependant age 18+
11. Transfers from spouse
12. Transfers from dependant
13. Total
Additional Instructions:
- Fill out TD1 only if claiming more than basic credit
- Québec employees must always complete TP-1015.3-V
Tax Credits (TP-1015.3-V – Québec)
----------------------------------
- Basic amount
- Transfer from spouse
- Amount for dependants
- Impairment in mental/physical function
- Age amount, retirement income, living alone
- Career extension
Deductions:
- Remote area housing
- Deductible support payments
Content Review Highlights
=========================
- Consent is required for personal info collection
- TD1 and TP-1015.3-V are used to calculate source deductions
- Claim amounts may differ between federal and provincial forms
- Employers must keep the forms on file (do not send to CRA/RQ)
Review Questions (Sample)
=========================
1. What does an offer letter signature signify?
2. What documents are included in a commencement package?
3. Name three common internal forms
4. What must payroll verify on a hiring form?
5. What must be checked for SINs starting with “9”?
6. True/False: Union dues can be deducted without consent.
7. What authorizes benefit premium deductions?
Example Evaluations
===================
**Gloria Meyer (Alberta):**
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate
**Luc Laframboise (Québec):**
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made
**Ingrid Johansson (Alberta, Single Parent):**
- Claimed credits for two children
- **Overclaimed** dependant credit – only one is eligible
- Needs correction on federal and AB TD1 forms

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<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>6. Errors and Errata &#8212; Canadian Payroll Administration HR documentation</title>
<title>7. Errors and Errata &#8212; Canadian Payroll Administration HR documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,7 +15,7 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="prev" title="5. REFERENCES" href="references.html" />
<link rel="prev" title="6. REFERENCES" href="references.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -24,10 +24,10 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="references.html" title="5. REFERENCES"
<a href="references.html" title="6. REFERENCES"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Canadian Payroll Administration HR documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>Errors and Errata</a></li>
</ul>
</div>
@@ -37,7 +37,7 @@
<div class="body" role="main">
<section id="errors-and-errata">
<h1><span class="section-number">6. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
<h1><span class="section-number">7. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
</section>
@@ -50,7 +50,7 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="references.html"
title="previous chapter"><span class="section-number">5. </span>REFERENCES</a></p>
title="previous chapter"><span class="section-number">6. </span>REFERENCES</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -80,10 +80,10 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="references.html" title="5. REFERENCES"
<a href="references.html" title="6. REFERENCES"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Canadian Payroll Administration HR documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>Errors and Errata</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

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<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">3.1. New Employee Information</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">4. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">4.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">4.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">4.3. References</a></li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">4. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#employment-standards-requirements">4.1. Employment Standards Requirements</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">4.2. Internal Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">4.3. Required Federal and Provincial/Territorial Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">4.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">4.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">4.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">5. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">6. Errors and Errata</a></li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">5. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">5.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">5.3. References</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">6. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">7. Errors and Errata</a></li>
</ul>
</div>
</section>

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<section id="introduction">
<h1><span class="section-number">1. </span>INTRODUCTION<a class="headerlink" href="#introduction" title="Link to this heading"></a></h1>
<p>In this course you’ll learn about the various government agencies and legislation that impact payroll
from both the employer’s and the employee’s perspective. Moreover, you’ll learn the information
and processes necessary to produce payroll at the employee level.</p>
<p>The objective of the payroll function is to pay employees <strong>accurately and on time</strong> while remaining
compliant with legislation across a full annual payroll cycle. In this course, you’ll cover:</p>
<ul class="simple">
<li><p>Payroll’s responsibilities from hiring through to termination.</p></li>
<li><p>Payroll compliance legislation in practical scenarios.</p></li>
<li><p>Individual pay calculation process.</p></li>
</ul>
<section id="payroll-legal-framework">
<h2><span class="section-number">1.1. </span>Payroll Legal Framework<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading"></a></h2>
<p>The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.

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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. OBNOARDING EMPLOYEE &#8212; Canadian Payroll Administration HR documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
<script src="_static/documentation_options.js?v=e6081414"></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. RATES FOR 2025" href="rates_2025.html" />
<link rel="prev" title="3. REVIEW QUESTIONS" href="review_questions.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="rates_2025.html" title="5. RATES FOR 2025"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="review_questions.html" title="3. REVIEW QUESTIONS"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Canadian Payroll Administration HR documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>OBNOARDING EMPLOYEE</a></li>
</ul>
</div>
<div class="document">
<div class="documentwrapper">
<div class="bodywrapper">
<div class="body" role="main">
<section id="obnoarding-employee">
<h1><span class="section-number">4. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<section id="employment-standards-requirements">
<h2><span class="section-number">4.1. </span>Employment Standards Requirements<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading"></a></h2>
<p>Each province/territory, as well as the federal government, sets minimum employment standards, including:</p>
<ul class="simple">
<li><p>Minimum wage</p></li>
<li><p>Minimum age (may also be governed by other legislation)</p></li>
<li><p>Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay</p></li>
</ul>
</section>
<section id="internal-forms">
<h2><span class="section-number">4.2. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<p>Typical commencement package forms include:</p>
<ul class="simple">
<li><p>Authorization for hiring</p></li>
<li><p>Direct deposit agreement</p></li>
<li><p>Union membership application</p></li>
<li><p>Benefits enrollment (e.g., health/dental, pension)</p></li>
<li><p>Confidentiality agreement</p></li>
</ul>
<section id="authorization-for-hiring">
<h3><span class="section-number">4.2.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<p>This internal document includes:</p>
<ul class="simple">
<li><p>New employee’s basic info</p></li>
<li><p>Start date, department, salary</p></li>
<li><p>Probation details</p></li>
<li><p>Hiring authority’s signature</p></li>
</ul>
<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 id="union-membership">
<h3><span class="section-number">4.2.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<p>For unionized workplaces:</p>
<ul class="simple">
<li><p>Union dues are deducted</p></li>
<li><p>Employees sign authorization for deduction</p></li>
<li><p>Exemptions may apply, but dues equivalent still required</p></li>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h3><span class="section-number">4.2.3. </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>
<ul class="simple">
<li><p>Employee indicates coverage type</p></li>
<li><p>Signatures authorize payroll deductions</p></li>
</ul>
</section>
<section id="confidentiality-agreement">
<h3><span class="section-number">4.2.4. </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>
<ul class="simple">
<li><p>Defines proprietary data</p></li>
<li><p>Outlines responsibilities, penalties, and timeframe</p></li>
</ul>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">4.3. </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>Forms:</p>
<ul class="simple">
<li><p>TD1 (federal)</p></li>
<li><p>TD1 (provincial/territorial)</p></li>
<li><p>Québec employees: also TP-1015.3-V</p></li>
</ul>
<p><strong>Provincial/territorial withholding</strong> is based on <em>province of employment</em>, but tax liability is based on <em>province of residence</em>.</p>
<p><strong>Adjustments:</strong></p>
<ul class="simple">
<li><p>Request extra withholding via TD1 or TP-1015.3-V</p></li>
<li><p>Request reduction using CRA Form T1213 or RQ Form TP-1016-V</p></li>
</ul>
<p>Essential Info on All Forms:</p>
<ul class="simple">
<li><p>Employee name</p></li>
<li><p>Date of birth</p></li>
<li><p>Social Insurance Number</p></li>
</ul>
<section id="tax-credits-td1">
<h3><span class="section-number">4.3.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<ol class="arabic simple">
<li><p>Basic personal amount</p></li>
<li><p>Canada caregiver (infirm children)</p></li>
<li><p>Age amount</p></li>
<li><p>Pension income</p></li>
<li><p>Tuition</p></li>
<li><p>Disability</p></li>
<li><p>Spouse/common-law partner amount</p></li>
<li><p>Eligible dependant</p></li>
<li><p>Caregiver for infirm spouse or dependant</p></li>
<li><p>Caregiver for dependant age 18+</p></li>
<li><p>Transfers from spouse</p></li>
<li><p>Transfers from dependant</p></li>
<li><p>Total</p></li>
</ol>
<p>Additional Instructions:</p>
<ul class="simple">
<li><p>Fill out TD1 only if claiming more than basic credit</p></li>
<li><p>Québec employees must always complete TP-1015.3-V</p></li>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">4.3.2. </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">
<li><p>Basic amount</p></li>
<li><p>Transfer from spouse</p></li>
<li><p>Amount for dependants</p></li>
<li><p>Impairment in mental/physical function</p></li>
<li><p>Age amount, retirement income, living alone</p></li>
<li><p>Career extension</p></li>
</ul>
<p>Deductions:</p>
<ul class="simple">
<li><p>Remote area housing</p></li>
<li><p>Deductible support payments</p></li>
</ul>
</section>
</section>
<section id="content-review-highlights">
<h2><span class="section-number">4.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<ul class="simple">
<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>Claim amounts may differ between federal and provincial forms</p></li>
<li><p>Employers must keep the forms on file (do not send to CRA/RQ)</p></li>
</ul>
</section>
<section id="review-questions-sample">
<h2><span class="section-number">4.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<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>Name three common internal forms</p></li>
<li><p>What must payroll verify on a hiring form?</p></li>
<li><p>What must be checked for SINs starting with “9”?</p></li>
<li><p>True/False: Union dues can be deducted without consent.</p></li>
<li><p>What authorizes benefit premium deductions?</p></li>
</ol>
</section>
<section id="example-evaluations">
<h2><span class="section-number">4.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<p><strong>Gloria Meyer (Alberta):</strong>
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate</p>
<p><strong>Luc Laframboise (Québec):</strong>
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made</p>
<p><strong>Ingrid Johansson (Alberta, Single Parent):</strong>
- Claimed credits for two children
- <strong>Overclaimed</strong> dependant credit – only one is eligible
- Needs correction on federal and AB TD1 forms</p>
</section>
</section>
<div class="clearer"></div>
</div>
</div>
</div>
<div class="sphinxsidebar" role="navigation" aria-label="Main">
<div class="sphinxsidebarwrapper">
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#employment-standards-requirements">4.1. Employment Standards Requirements</a></li>
<li><a class="reference internal" href="#internal-forms">4.2. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">4.2.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">4.2.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">4.2.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">4.2.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">4.3. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">4.3.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">4.3.2. Tax Credits (TP-1015.3-V – Québec)</a></li>
</ul>
</li>
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<li><a class="reference internal" href="#review-questions-sample">4.5. Review Questions (Sample)</a></li>
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@@ -5,7 +5,7 @@
<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" />
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@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="5. REFERENCES" href="references.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
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accesskey="N">next</a> |</li>
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</ul>
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@@ -41,9 +41,9 @@
<div class="body" role="main">
<section id="rates-for-2025">
<h1><span class="section-number">4. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<h1><span class="section-number">5. </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">
<h2><span class="section-number">4.1. </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">5.1. </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">
<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>
@@ -121,7 +121,7 @@
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">4.2. </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">5.2. </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">
<caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption>
<colgroup>
@@ -150,7 +150,7 @@
</table>
</section>
<section id="references">
<h2><span class="section-number">4.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<h2><span class="section-number">5.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<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>
</section>
@@ -166,10 +166,10 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">4.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">4.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li><a class="reference internal" href="#references">4.3. References</a></li>
<li><a class="reference internal" href="#">5. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">5.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li><a class="reference internal" href="#references">5.3. References</a></li>
</ul>
</li>
</ul>
@@ -177,13 +177,13 @@
</div>
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title="previous chapter"><span class="section-number">3. </span>REVIEW QUESTIONS</a></p>
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@@ -213,13 +213,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
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@@ -5,7 +5,7 @@
<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" />
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@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="6. Errors and Errata" href="errata.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="errata.html" title="6. Errors and Errata"
<a href="errata.html" title="7. Errors and Errata"
accesskey="N">next</a> |</li>
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</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="references">
<h1><span class="section-number">5. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
<h1><span class="section-number">6. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
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@@ -54,12 +54,12 @@
<div>
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title="previous chapter"><span class="section-number">4. </span>RATES FOR 2025</a></p>
title="previous chapter"><span class="section-number">5. </span>RATES FOR 2025</a></p>
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title="next chapter"><span class="section-number">7. </span>Errors and Errata</a></p>
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@@ -89,13 +89,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
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<a href="errata.html" title="6. Errors and Errata"
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\chapter{INTRODUCTION}
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In this course you’ll learn about the various government agencies and legislation that impact payroll
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and processes necessary to produce payroll at the employee level.
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The objective of the payroll function is to pay employees \sphinxstylestrong{accurately and on time} while remaining
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Payroll’s responsibilities from hiring through to termination.
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Payroll compliance legislation in practical scenarios.
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Individual pay calculation process.
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\chapter{OBNOARDING EMPLOYEE}
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Each province/territory, as well as the federal government, sets minimum employment standards, including:
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Minimum wage
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Minimum age (may also be governed by other legislation)
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Required pay statement information:
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Authorization for hiring
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Direct deposit agreement
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\sphinxAtStartPar
Union membership application
\item {}
\sphinxAtStartPar
Benefits enrollment (e.g., health/dental, pension)
\item {}
\sphinxAtStartPar
Confidentiality agreement
\end{itemize}
\subsection{Authorization for Hiring}
\label{\detokenize{onboarding_employee:authorization-for-hiring}}
\sphinxAtStartPar
This internal document includes:
\begin{itemize}
\item {}
\sphinxAtStartPar
New employee’s basic info
\item {}
\sphinxAtStartPar
Start date, department, salary
\item {}
\sphinxAtStartPar
Probation details
\item {}
\sphinxAtStartPar
Hiring authority’s signature
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Important:} Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
\subsection{Union Membership}
\label{\detokenize{onboarding_employee:union-membership}}
\sphinxAtStartPar
For unionized workplaces:
\begin{itemize}
\item {}
\sphinxAtStartPar
Union dues are deducted
\item {}
\sphinxAtStartPar
Employees sign authorization for deduction
\item {}
\sphinxAtStartPar
Exemptions may apply, but dues equivalent still required
\end{itemize}
\subsection{Benefit Enrollment Forms}
\label{\detokenize{onboarding_employee:benefit-enrollment-forms}}
\sphinxAtStartPar
Forms cover group insurance and pension plans:
\begin{itemize}
\item {}
\sphinxAtStartPar
Employee indicates coverage type
\item {}
\sphinxAtStartPar
Signatures authorize payroll deductions
\end{itemize}
\subsection{Confidentiality Agreement}
\label{\detokenize{onboarding_employee:confidentiality-agreement}}
\sphinxAtStartPar
A legally binding agreement protecting sensitive company info:
\begin{itemize}
\item {}
\sphinxAtStartPar
Defines proprietary data
\item {}
\sphinxAtStartPar
Outlines responsibilities, penalties, and timeframe
\end{itemize}
\section{Required Federal and Provincial/Territorial Forms}
\label{\detokenize{onboarding_employee:required-federal-and-provincial-territorial-forms}}
\sphinxAtStartPar
\sphinxstylestrong{Purpose:} Determine correct income tax withholdings.
\sphinxAtStartPar
Forms:
\begin{itemize}
\item {}
\sphinxAtStartPar
TD1 (federal)
\item {}
\sphinxAtStartPar
TD1 (provincial/territorial)
\item {}
\sphinxAtStartPar
Québec employees: also TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Provincial/territorial withholding} is based on \sphinxstyleemphasis{province of employment}, but tax liability is based on \sphinxstyleemphasis{province of residence}.
\sphinxAtStartPar
\sphinxstylestrong{Adjustments:}
\begin{itemize}
\item {}
\sphinxAtStartPar
Request extra withholding via TD1 or TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\item {}
\sphinxAtStartPar
Request reduction using CRA Form T1213 or RQ Form TP\sphinxhyphen{}1016\sphinxhyphen{}V
\end{itemize}
\sphinxAtStartPar
Essential Info on All Forms:
\begin{itemize}
\item {}
\sphinxAtStartPar
Employee name
\item {}
\sphinxAtStartPar
Date of birth
\item {}
\sphinxAtStartPar
Social Insurance Number
\end{itemize}
\subsection{Tax Credits (TD1)}
\label{\detokenize{onboarding_employee:tax-credits-td1}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
Basic personal amount
\item {}
\sphinxAtStartPar
Canada caregiver (infirm children)
\item {}
\sphinxAtStartPar
Age amount
\item {}
\sphinxAtStartPar
Pension income
\item {}
\sphinxAtStartPar
Tuition
\item {}
\sphinxAtStartPar
Disability
\item {}
\sphinxAtStartPar
Spouse/common\sphinxhyphen{}law partner amount
\item {}
\sphinxAtStartPar
Eligible dependant
\item {}
\sphinxAtStartPar
Caregiver for infirm spouse or dependant
\item {}
\sphinxAtStartPar
Caregiver for dependant age 18+
\item {}
\sphinxAtStartPar
Transfers from spouse
\item {}
\sphinxAtStartPar
Transfers from dependant
\item {}
\sphinxAtStartPar
Total
\end{enumerate}
\sphinxAtStartPar
Additional Instructions:
\begin{itemize}
\item {}
\sphinxAtStartPar
Fill out TD1 only if claiming more than basic credit
\item {}
\sphinxAtStartPar
Québec employees must always complete TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\end{itemize}
\subsection{Tax Credits (TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \textendash{} Québec)}
\label{\detokenize{onboarding_employee:tax-credits-tp-1015-3-v-quebec}}\begin{itemize}
\item {}
\sphinxAtStartPar
Basic amount
\item {}
\sphinxAtStartPar
Transfer from spouse
\item {}
\sphinxAtStartPar
Amount for dependants
\item {}
\sphinxAtStartPar
Impairment in mental/physical function
\item {}
\sphinxAtStartPar
Age amount, retirement income, living alone
\item {}
\sphinxAtStartPar
Career extension
\end{itemize}
\sphinxAtStartPar
Deductions:
\begin{itemize}
\item {}
\sphinxAtStartPar
Remote area housing
\item {}
\sphinxAtStartPar
Deductible support payments
\end{itemize}
\section{Content Review Highlights}
\label{\detokenize{onboarding_employee:content-review-highlights}}\begin{itemize}
\item {}
\sphinxAtStartPar
Consent is required for personal info collection
\item {}
\sphinxAtStartPar
TD1 and TP\sphinxhyphen{}1015.3\sphinxhyphen{}V are used to calculate source deductions
\item {}
\sphinxAtStartPar
Claim amounts may differ between federal and provincial forms
\item {}
\sphinxAtStartPar
Employers must keep the forms on file (do not send to CRA/RQ)
\end{itemize}
\section{Review Questions (Sample)}
\label{\detokenize{onboarding_employee:review-questions-sample}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
What does an offer letter signature signify?
\item {}
\sphinxAtStartPar
What documents are included in a commencement package?
\item {}
\sphinxAtStartPar
Name three common internal forms
\item {}
\sphinxAtStartPar
What must payroll verify on a hiring form?
\item {}
\sphinxAtStartPar
What must be checked for SINs starting with “9”?
\item {}
\sphinxAtStartPar
True/False: Union dues can be deducted without consent.
\item {}
\sphinxAtStartPar
What authorizes benefit premium deductions?
\end{enumerate}
\section{Example Evaluations}
\label{\detokenize{onboarding_employee:example-evaluations}}
\sphinxAtStartPar
\sphinxstylestrong{Gloria Meyer (Alberta):}
\sphinxhyphen{} Claimed: Basic, eligible dependant, transferred tuition
\sphinxhyphen{} Appears accurate
\sphinxAtStartPar
\sphinxstylestrong{Luc Laframboise (Québec):}
\sphinxhyphen{} Claimed: Basic, spouse, dependant in school, tuition transfer
\sphinxhyphen{} Appropriate provincial and federal claims made
\sphinxAtStartPar
\sphinxstylestrong{Ingrid Johansson (Alberta, Single Parent):}
\sphinxhyphen{} Claimed credits for two children
\sphinxhyphen{} \sphinxstylestrong{Overclaimed} dependant credit \textendash{} only one is eligible
\sphinxhyphen{} Needs correction on federal and AB TD1 forms
\sphinxstepscope
\chapter{RATES FOR 2025}
\label{\detokenize{rates_2025:rates-for-2025}}\label{\detokenize{rates_2025::doc}}

27
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@@ -7,10 +7,23 @@
\contentsline {subsection}{\numberline {2.1.2}Journal Entries}{5}{subsection.2.1.2}%
\contentsline {chapter}{\numberline {3}REVIEW QUESTIONS}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}New Employee Information}{7}{section.3.1}%
\contentsline {chapter}{\numberline {4}RATES FOR 2025}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{9}{section.4.2}%
\contentsline {section}{\numberline {4.3}References}{10}{section.4.3}%
\contentsline {chapter}{\numberline {5}REFERENCES}{11}{chapter.5}%
\contentsline {chapter}{\numberline {6}Errors and Errata}{13}{chapter.6}%
\contentsline {chapter}{\numberline {7}Glossary}{15}{chapter.7}%
\contentsline {chapter}{\numberline {4}OBNOARDING EMPLOYEE}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Employment Standards Requirements}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}Internal Forms}{9}{section.4.2}%
\contentsline {subsection}{\numberline {4.2.1}Authorization for Hiring}{9}{subsection.4.2.1}%
\contentsline {subsection}{\numberline {4.2.2}Union Membership}{9}{subsection.4.2.2}%
\contentsline {subsection}{\numberline {4.2.3}Benefit Enrollment Forms}{10}{subsection.4.2.3}%
\contentsline {subsection}{\numberline {4.2.4}Confidentiality Agreement}{10}{subsection.4.2.4}%
\contentsline {section}{\numberline {4.3}Required Federal and Provincial/Territorial Forms}{10}{section.4.3}%
\contentsline {subsection}{\numberline {4.3.1}Tax Credits (TD1)}{10}{subsection.4.3.1}%
\contentsline {subsection}{\numberline {4.3.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \textendash {} Québec)}{11}{subsection.4.3.2}%
\contentsline {section}{\numberline {4.4}Content Review Highlights}{11}{section.4.4}%
\contentsline {section}{\numberline {4.5}Review Questions (Sample)}{11}{section.4.5}%
\contentsline {section}{\numberline {4.6}Example Evaluations}{12}{section.4.6}%
\contentsline {chapter}{\numberline {5}RATES FOR 2025}{13}{chapter.5}%
\contentsline {section}{\numberline {5.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{13}{section.5.1}%
\contentsline {section}{\numberline {5.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{13}{section.5.2}%
\contentsline {section}{\numberline {5.3}References}{14}{section.5.3}%
\contentsline {chapter}{\numberline {6}REFERENCES}{15}{chapter.6}%
\contentsline {chapter}{\numberline {7}Errors and Errata}{17}{chapter.7}%
\contentsline {chapter}{\numberline {8}Glossary}{19}{chapter.8}%

2
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@@ -1,4 +1,4 @@
# Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: 4140b6dea46bec384ce9952c7d51cf6d
config: aa20e38169c30b082b54c70216e7f5c2
tags: 62a1e7829a13fc7881b6498c52484ec0

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613
docs/build/simplepdf/index.html vendored
View File

@@ -103,36 +103,73 @@
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
4. OBNOARDING EMPLOYEE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#employment-standards-requirements">
4.1. Employment Standards Requirements
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
4.2. Internal Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
4.3. Required Federal and Provincial/Territorial Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
4.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
4.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
4.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
4. RATES FOR 2025
5. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
4.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
4.2. CPP2 CONTRIBUTION RATES MAXIMUMS
5.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#references">
4.3. References
5.3. References
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
5. REFERENCES
6. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
6. Errors and Errata
7. Errors and Errata
</a>
</li>
</ul>
@@ -172,6 +209,36 @@
&para;
</a>
</h2>
<p>
In this course you&rsquo;ll learn about the various government agencies and legislation that impact payroll
from both the employer&rsquo;s and the employee&rsquo;s perspective. Moreover, you&rsquo;ll learn the information
and processes necessary to produce payroll at the employee level.
</p>
<p>
The objective of the payroll function is to pay employees
<strong>
accurately and on time
</strong>
while remaining
compliant with legislation across a full annual payroll cycle. In this course, you&rsquo;ll cover:
</p>
<ul class="simple">
<li>
<p>
Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
</ul>
<section id="payroll-legal-framework">
<h3>
Payroll Legal Framework
@@ -311,6 +378,540 @@ c. Choice C
</p>
</section>
</section>
<span id="document-onboarding_employee">
</span>
<section id="obnoarding-employee">
<h2>
OBNOARDING EMPLOYEE
<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">
&para;
</a>
</h2>
<section id="employment-standards-requirements">
<h3>
Employment Standards Requirements
<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading">
&para;
</a>
</h3>
<p>
Each province/territory, as well as the federal government, sets minimum employment standards, including:
</p>
<ul class="simple">
<li>
<p>
Minimum wage
</p>
</li>
<li>
<p>
Minimum age (may also be governed by other legislation)
</p>
</li>
<li>
<p>
Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay
</p>
</li>
</ul>
</section>
<section id="internal-forms">
<h3>
Internal Forms
<a class="headerlink" href="#internal-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
Typical commencement package forms include:
</p>
<ul class="simple">
<li>
<p>
Authorization for hiring
</p>
</li>
<li>
<p>
Direct deposit agreement
</p>
</li>
<li>
<p>
Union membership application
</p>
</li>
<li>
<p>
Benefits enrollment (e.g., health/dental, pension)
</p>
</li>
<li>
<p>
Confidentiality agreement
</p>
</li>
</ul>
<section id="authorization-for-hiring">
<h4>
Authorization for Hiring
<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading">
&para;
</a>
</h4>
<p>
This internal document includes:
</p>
<ul class="simple">
<li>
<p>
New employee&rsquo;s basic info
</p>
</li>
<li>
<p>
Start date, department, salary
</p>
</li>
<li>
<p>
Probation details
</p>
</li>
<li>
<p>
Hiring authority&rsquo;s signature
</p>
</li>
</ul>
<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 id="union-membership">
<h4>
Union Membership
<a class="headerlink" href="#union-membership" title="Link to this heading">
&para;
</a>
</h4>
<p>
For unionized workplaces:
</p>
<ul class="simple">
<li>
<p>
Union dues are deducted
</p>
</li>
<li>
<p>
Employees sign authorization for deduction
</p>
</li>
<li>
<p>
Exemptions may apply, but dues equivalent still required
</p>
</li>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h4>
Benefit Enrollment Forms
<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading">
&para;
</a>
</h4>
<p>
Forms cover group insurance and pension plans:
</p>
<ul class="simple">
<li>
<p>
Employee indicates coverage type
</p>
</li>
<li>
<p>
Signatures authorize payroll deductions
</p>
</li>
</ul>
</section>
<section id="confidentiality-agreement">
<h4>
Confidentiality Agreement
<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading">
&para;
</a>
</h4>
<p>
A legally binding agreement protecting sensitive company info:
</p>
<ul class="simple">
<li>
<p>
Defines proprietary data
</p>
</li>
<li>
<p>
Outlines responsibilities, penalties, and timeframe
</p>
</li>
</ul>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h3>
Required Federal and Provincial/Territorial Forms
<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Purpose:
</strong>
Determine correct income tax withholdings.
</p>
<p>
Forms:
</p>
<ul class="simple">
<li>
<p>
TD1 (federal)
</p>
</li>
<li>
<p>
TD1 (provincial/territorial)
</p>
</li>
<li>
<p>
Qu&eacute;bec employees: also TP-1015.3-V
</p>
</li>
</ul>
<p>
<strong>
Provincial/territorial withholding
</strong>
is based on
<em>
province of employment
</em>
, but tax liability is based on
<em>
province of residence
</em>
.
</p>
<p>
<strong>
Adjustments:
</strong>
</p>
<ul class="simple">
<li>
<p>
Request extra withholding via TD1 or TP-1015.3-V
</p>
</li>
<li>
<p>
Request reduction using CRA Form T1213 or RQ Form TP-1016-V
</p>
</li>
</ul>
<p>
Essential Info on All Forms:
</p>
<ul class="simple">
<li>
<p>
Employee name
</p>
</li>
<li>
<p>
Date of birth
</p>
</li>
<li>
<p>
Social Insurance Number
</p>
</li>
</ul>
<section id="tax-credits-td1">
<h4>
Tax Credits (TD1)
<a class="headerlink" href="#tax-credits-td1" title="Link to this heading">
&para;
</a>
</h4>
<ol class="arabic simple">
<li>
<p>
Basic personal amount
</p>
</li>
<li>
<p>
Canada caregiver (infirm children)
</p>
</li>
<li>
<p>
Age amount
</p>
</li>
<li>
<p>
Pension income
</p>
</li>
<li>
<p>
Tuition
</p>
</li>
<li>
<p>
Disability
</p>
</li>
<li>
<p>
Spouse/common-law partner amount
</p>
</li>
<li>
<p>
Eligible dependant
</p>
</li>
<li>
<p>
Caregiver for infirm spouse or dependant
</p>
</li>
<li>
<p>
Caregiver for dependant age 18+
</p>
</li>
<li>
<p>
Transfers from spouse
</p>
</li>
<li>
<p>
Transfers from dependant
</p>
</li>
<li>
<p>
Total
</p>
</li>
</ol>
<p>
Additional Instructions:
</p>
<ul class="simple">
<li>
<p>
Fill out TD1 only if claiming more than basic credit
</p>
</li>
<li>
<p>
Qu&eacute;bec employees must always complete TP-1015.3-V
</p>
</li>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h4>
Tax Credits (TP-1015.3-V &ndash; Qu&eacute;bec)
<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading">
&para;
</a>
</h4>
<ul class="simple">
<li>
<p>
Basic amount
</p>
</li>
<li>
<p>
Transfer from spouse
</p>
</li>
<li>
<p>
Amount for dependants
</p>
</li>
<li>
<p>
Impairment in mental/physical function
</p>
</li>
<li>
<p>
Age amount, retirement income, living alone
</p>
</li>
<li>
<p>
Career extension
</p>
</li>
</ul>
<p>
Deductions:
</p>
<ul class="simple">
<li>
<p>
Remote area housing
</p>
</li>
<li>
<p>
Deductible support payments
</p>
</li>
</ul>
</section>
</section>
<section id="content-review-highlights">
<h3>
Content Review Highlights
<a class="headerlink" href="#content-review-highlights" title="Link to this heading">
&para;
</a>
</h3>
<ul class="simple">
<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>
Claim amounts may differ between federal and provincial forms
</p>
</li>
<li>
<p>
Employers must keep the forms on file (do not send to CRA/RQ)
</p>
</li>
</ul>
</section>
<section id="review-questions-sample">
<h3>
Review Questions (Sample)
<a class="headerlink" href="#review-questions-sample" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<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>
Name three common internal forms
</p>
</li>
<li>
<p>
What must payroll verify on a hiring form?
</p>
</li>
<li>
<p>
What must be checked for SINs starting with &ldquo;9&rdquo;?
</p>
</li>
<li>
<p>
True/False: Union dues can be deducted without consent.
</p>
</li>
<li>
<p>
What authorizes benefit premium deductions?
</p>
</li>
</ol>
</section>
<section id="example-evaluations">
<h3>
Example Evaluations
<a class="headerlink" href="#example-evaluations" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Gloria Meyer (Alberta):
</strong>
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate
</p>
<p>
<strong>
Luc Laframboise (Qu&eacute;bec):
</strong>
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made
</p>
<p>
<strong>
Ingrid Johansson (Alberta, Single Parent):
</strong>
- Claimed credits for two children
-
<strong>
Overclaimed
</strong>
dependant credit &ndash; only one is eligible
- Needs correction on federal and AB TD1 forms
</p>
</section>
</section>
<span id="document-rates_2025">
</span>
<section id="rates-for-2025">

3
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@@ -2,5 +2,4 @@
# Project: Canadian Payroll Administration
# Version: Fall 2025
# The remainder of this file is compressed using zlib.
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xڅQMO<EFBFBD>0<EFBFBD><EFBFBD>W4<EFBFBD><EFBFBD><EFBFBD>M<EFBFBD>x[ٮ!q <0B><>D<EFBFBD><44>ɒ<EFBFBD>vm<76>ʿ<EFBFBD>P<EFBFBD>S<EFBFBD><53><EFBFBD>ofޛy<05><>e<EFBFBD>X~<7E>U<EFBFBD><55>[|<7C>ζi<03><18>Zi<5A><69><EFBFBD><EFBFBD><EFBFBD>UP<05><><1C><07>`<10>p_<EFBFBD><EFBFBD><EFBFBD>Fਿ<EFBFBD>#<23>Ow<0F>L2^3<>S<EFBFBD>i%<04>󦖵<EFBFBD>nP<6E>$<24>Ӈ<EFBFBD>kg<6B><67>m9@]OQ<><51>d<EFBFBD><0E>(<28>Q<EFBFBD><51><EFBFBD><EFBFBD>]<17><01>{<7B><>~<7E>+<2B>QL;<3B>*<2A><> <09><01><>#&q2<71><32>(~<7E>d<EFBFBD>>%o<><6F><EFBFBD>OY<4F><59>T<EFBFBD><54><EFBFBD>?<3F>o<EFBFBD>wXС<58>N<EFBFBD><4E><EFBFBD>*<2A><><EFBFBD>-<2D>,<2C><>0<EFBFBD>bv3<76><1B>p<EFBFBD><70>yN2<4E>L(<28><>H<EFBFBD>;h<>%<25> <09><11>dI(<28>C<EFBFBD>9<EFBFBD>g

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introduction
payroll_accounting
review_questions
onboarding_employee
rates_2025
references
errata

12
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INTRODUCTION
############
In this course you'll learn about the various government agencies and legislation that impact payroll
from both the employer's and the employee's perspective. Moreover, you'll learn the information
and processes necessary to produce payroll at the employee level.
The objective of the payroll function is to pay employees **accurately and on time** while remaining
compliant with legislation across a full annual payroll cycle. In this course, you'll cover:
- Payroll's responsibilities from hiring through to termination.
- Payroll compliance legislation in practical scenarios.
- Individual pay calculation process.
***********************
Payroll Legal Framework
***********************

163
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#####################
OBNOARDING EMPLOYEE
#####################
Employment Standards Requirements
=================================
Each province/territory, as well as the federal government, sets minimum employment standards, including:
- Minimum wage
- Minimum age (may also be governed by other legislation)
- Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay
Internal Forms
==============
Typical commencement package forms include:
- Authorization for hiring
- Direct deposit agreement
- Union membership application
- Benefits enrollment (e.g., health/dental, pension)
- Confidentiality agreement
Authorization for Hiring
------------------------
This internal document includes:
- New employee's basic info
- Start date, department, salary
- Probation details
- Hiring authority’s signature
**Important:** Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
Union Membership
----------------
For unionized workplaces:
- Union dues are deducted
- Employees sign authorization for deduction
- Exemptions may apply, but dues equivalent still required
Benefit Enrollment Forms
------------------------
Forms cover group insurance and pension plans:
- Employee indicates coverage type
- Signatures authorize payroll deductions
Confidentiality Agreement
-------------------------
A legally binding agreement protecting sensitive company info:
- Defines proprietary data
- Outlines responsibilities, penalties, and timeframe
Required Federal and Provincial/Territorial Forms
=================================================
**Purpose:** Determine correct income tax withholdings.
Forms:
- TD1 (federal)
- TD1 (provincial/territorial)
- Québec employees: also TP-1015.3-V
**Provincial/territorial withholding** is based on *province of employment*, but tax liability is based on *province of residence*.
**Adjustments:**
- Request extra withholding via TD1 or TP-1015.3-V
- Request reduction using CRA Form T1213 or RQ Form TP-1016-V
Essential Info on All Forms:
- Employee name
- Date of birth
- Social Insurance Number
Tax Credits (TD1)
-----------------
1. Basic personal amount
2. Canada caregiver (infirm children)
3. Age amount
4. Pension income
5. Tuition
6. Disability
7. Spouse/common-law partner amount
8. Eligible dependant
9. Caregiver for infirm spouse or dependant
10. Caregiver for dependant age 18+
11. Transfers from spouse
12. Transfers from dependant
13. Total
Additional Instructions:
- Fill out TD1 only if claiming more than basic credit
- Québec employees must always complete TP-1015.3-V
Tax Credits (TP-1015.3-V – Québec)
----------------------------------
- Basic amount
- Transfer from spouse
- Amount for dependants
- Impairment in mental/physical function
- Age amount, retirement income, living alone
- Career extension
Deductions:
- Remote area housing
- Deductible support payments
Content Review Highlights
=========================
- Consent is required for personal info collection
- TD1 and TP-1015.3-V are used to calculate source deductions
- Claim amounts may differ between federal and provincial forms
- Employers must keep the forms on file (do not send to CRA/RQ)
Review Questions (Sample)
=========================
1. What does an offer letter signature signify?
2. What documents are included in a commencement package?
3. Name three common internal forms
4. What must payroll verify on a hiring form?
5. What must be checked for SINs starting with “9”?
6. True/False: Union dues can be deducted without consent.
7. What authorizes benefit premium deductions?
Example Evaluations
===================
**Gloria Meyer (Alberta):**
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate
**Luc Laframboise (Québec):**
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made
**Ingrid Johansson (Alberta, Single Parent):**
- Claimed credits for two children
- **Overclaimed** dependant credit – only one is eligible
- Needs correction on federal and AB TD1 forms