diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index d785c3d..6ea95ae 100644 Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ diff --git a/docs/build/doctrees/index.doctree b/docs/build/doctrees/index.doctree index d0e12c8..27a0325 100644 Binary files a/docs/build/doctrees/index.doctree and b/docs/build/doctrees/index.doctree differ diff --git a/docs/build/doctrees/introduction.doctree b/docs/build/doctrees/introduction.doctree index 0edee91..b5d84a6 100644 Binary files a/docs/build/doctrees/introduction.doctree and b/docs/build/doctrees/introduction.doctree differ diff --git a/docs/build/doctrees/onboarding_employee.doctree b/docs/build/doctrees/onboarding_employee.doctree new file mode 100644 index 0000000..9a9fd82 Binary files /dev/null and b/docs/build/doctrees/onboarding_employee.doctree differ diff --git a/docs/build/html/_sources/index.rst.txt b/docs/build/html/_sources/index.rst.txt index d69672a..fdd056a 100644 --- a/docs/build/html/_sources/index.rst.txt +++ b/docs/build/html/_sources/index.rst.txt @@ -18,6 +18,7 @@ Canadian Payroll Administration documentation introduction payroll_accounting review_questions + onboarding_employee rates_2025 references errata diff --git a/docs/build/html/_sources/introduction.rst.txt b/docs/build/html/_sources/introduction.rst.txt index 5b630d9..6c26480 100644 --- a/docs/build/html/_sources/introduction.rst.txt +++ b/docs/build/html/_sources/introduction.rst.txt @@ -2,6 +2,18 @@ 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 *********************** diff --git a/docs/build/html/_sources/onboarding_employee.rst.txt b/docs/build/html/_sources/onboarding_employee.rst.txt new file mode 100644 index 0000000..09c3c86 --- /dev/null +++ b/docs/build/html/_sources/onboarding_employee.rst.txt @@ -0,0 +1,163 @@ +##################### +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 + diff --git a/docs/build/html/errata.html b/docs/build/html/errata.html index bbe2e45..226285b 100644 --- a/docs/build/html/errata.html +++ b/docs/build/html/errata.html @@ -5,7 +5,7 @@ - 6. Errors and Errata — Canadian Payroll Administration HR documentation + 7. Errors and Errata — Canadian Payroll Administration HR documentation @@ -15,7 +15,7 @@ - + @@ -37,7 +37,7 @@
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6. Errors and Errata

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7. Errors and Errata

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5. REFERENCES

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  • Canadian Payroll Administration HR documentation »
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  • 6. Errors and Errata
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  • 7. Errors and Errata
    • diff --git a/docs/build/html/introduction.html b/docs/build/html/introduction.html index bea73a8..9e5975b 100644 --- a/docs/build/html/introduction.html +++ b/docs/build/html/introduction.html @@ -42,6 +42,16 @@

    1. 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:

    +