rates 2025

2025-08-08 05:17:08 +00:00 · 2025-06-22 19:22:10 -04:00
parent 7324fe2e52
commit 3ba92cef0b
30 changed files with 1858 additions and 134 deletions
--- 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
--- 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
 ***********************
--- a/docs/build/html/_sources/onboarding_employee.rst.txt
+++ 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
+
--- a/docs/build/html/errata.html
+++ b/docs/build/html/errata.html
@@ -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" />

-    <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">
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -59,14 +59,23 @@
 <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>
--- a/docs/build/html/introduction.html
+++ b/docs/build/html/introduction.html
@@ -42,6 +42,16 @@
            
  <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.
--- a/docs/build/html/objects.inv
+++ b/docs/build/html/objects.inv
--- a/docs/build/html/onboarding_employee.html
+++ b/docs/build/html/onboarding_employee.html
@@ -0,0 +1,288 @@
+<!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>
+<li><a class="reference internal" href="#content-review-highlights">4.4. Content Review Highlights</a></li>
+<li><a class="reference internal" href="#review-questions-sample">4.5. Review Questions (Sample)</a></li>
+<li><a class="reference internal" href="#example-evaluations">4.6. Example Evaluations</a></li>
+</ul>
+</li>
+</ul>
+
+  </div>
+  <div>
+    <h4>Previous topic</h4>
+    <p class="topless"><a href="review_questions.html"
+                          title="previous chapter"><span class="section-number">3. </span>REVIEW QUESTIONS</a></p>
+  </div>
+  <div>
+    <h4>Next topic</h4>
+    <p class="topless"><a href="rates_2025.html"
+                          title="next chapter"><span class="section-number">5. </span>RATES FOR 2025</a></p>
+  </div>
+  <div role="note" aria-label="source link">
+    <h3>This Page</h3>
+    <ul class="this-page-menu">
+      <li><a href="_sources/onboarding_employee.rst.txt"
+            rel="nofollow">Show Source</a></li>
+    </ul>
+   </div>
+<search id="searchbox" style="display: none" role="search">
+  <h3 id="searchlabel">Quick search</h3>
+    <div class="searchformwrapper">
+    <form class="search" action="search.html" method="get">
+      <input type="text" name="q" aria-labelledby="searchlabel" autocomplete="off" autocorrect="off" autocapitalize="off" spellcheck="false"/>
+      <input type="submit" value="Go" />
+    </form>
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+</search>
+<script>document.getElementById('searchbox').style.display = "block"</script>
+        </div>
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+      <div class="clearer"></div>
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+    <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"
+             >index</a></li>
+        <li class="right" >
+          <a href="rates_2025.html" title="5. RATES FOR 2025"
+             >next</a> |</li>
+        <li class="right" >
+          <a href="review_questions.html" title="3. REVIEW QUESTIONS"
+             >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="footer" role="contentinfo">
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+</html>
--- a/docs/build/html/rates_2025.html
+++ b/docs/build/html/rates_2025.html
@@ -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" />

-    <title>4. RATES FOR 2025 &#8212; Canadian Payroll Administration HR documentation</title>
+    <title>5. RATES FOR 2025 &#8212; Canadian Payroll Administration HR documentation</title>
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    <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
    
@@ -15,8 +15,8 @@
    
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-    <link rel="next" title="5. REFERENCES" href="references.html" />
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+    <link rel="next" title="6. REFERENCES" href="references.html" />
+    <link rel="prev" title="4. OBNOARDING EMPLOYEE" href="onboarding_employee.html" /> 
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@@ -25,13 +25,13 @@
          <a href="genindex.html" title="General Index"
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        <li class="right" >
-          <a href="references.html" title="5. REFERENCES"
+          <a href="references.html" title="6. REFERENCES"
             accesskey="N">next</a> |</li>
        <li class="right" >
-          <a href="review_questions.html" title="3. REVIEW QUESTIONS"
+          <a href="onboarding_employee.html" title="4. OBNOARDING EMPLOYEE"
             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>RATES FOR 2025</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>RATES FOR 2025</a></li> 
      </ul>
    </div>  

@@ -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>
  <div>
    <h4>Previous topic</h4>
-    <p class="topless"><a href="review_questions.html"
-                          title="previous chapter"><span class="section-number">3. </span>REVIEW QUESTIONS</a></p>
+    <p class="topless"><a href="onboarding_employee.html"
+                          title="previous chapter"><span class="section-number">4. </span>OBNOARDING EMPLOYEE</a></p>
  </div>
  <div>
    <h4>Next topic</h4>
    <p class="topless"><a href="references.html"
-                          title="next chapter"><span class="section-number">5. </span>REFERENCES</a></p>
+                          title="next chapter"><span class="section-number">6. </span>REFERENCES</a></p>
  </div>
  <div role="note" aria-label="source link">
    <h3>This Page</h3>
@@ -213,13 +213,13 @@
          <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"
             >next</a> |</li>
        <li class="right" >
-          <a href="review_questions.html" title="3. REVIEW QUESTIONS"
+          <a href="onboarding_employee.html" title="4. OBNOARDING EMPLOYEE"
             >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>RATES FOR 2025</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>RATES FOR 2025</a></li> 
      </ul>
    </div>
    <div class="footer" role="contentinfo">
--- a/docs/build/html/references.html
+++ b/docs/build/html/references.html
@@ -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" />

-    <title>5. REFERENCES &#8212; Canadian Payroll Administration HR documentation</title>
+    <title>6. REFERENCES &#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" />
    
@@ -15,8 +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" />
-    <link rel="prev" title="4. RATES FOR 2025" href="rates_2025.html" /> 
+    <link rel="next" title="7. Errors and Errata" href="errata.html" />
+    <link rel="prev" title="5. RATES FOR 2025" href="rates_2025.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"
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        <li class="right" >
-          <a href="rates_2025.html" title="4. RATES FOR 2025"
+          <a href="rates_2025.html" title="5. RATES FOR 2025"
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        <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">5. </span>REFERENCES</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>REFERENCES</a></li> 
      </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>
 </section>


@@ -54,12 +54,12 @@
  <div>
    <h4>Previous topic</h4>
    <p class="topless"><a href="rates_2025.html"
-                          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>
  </div>
  <div>
    <h4>Next topic</h4>
    <p class="topless"><a href="errata.html"
-                          title="next chapter"><span class="section-number">6. </span>Errors and Errata</a></p>
+                          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>
        <li class="right" >
-          <a href="errata.html" title="6. Errors and Errata"
+          <a href="errata.html" title="7. Errors and Errata"
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-          <a href="rates_2025.html" title="4. RATES FOR 2025"
+          <a href="rates_2025.html" title="5. RATES FOR 2025"
             >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">5. </span>REFERENCES</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>REFERENCES</a></li> 
      </ul>
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    <div class="footer" role="contentinfo">
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js