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@@ -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">