rates 2025

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

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
 ***********************

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
+