compliance

docs/build/html/cpp-and-ei.html

@@ -121,6 +121,21 @@ vehicles available within an organization’s compensation structure.</p>
 <p>Employers located in Quebec are responsible for deducting Québec Pension Plan (QPP) contributions, instead
 of CPP contributions, from their Québec employees and remitting those contributions to Revenu Québec (RQ).</p>
 </div>
+<p>The Canada Pension Plan (CPP) was designed as an income replacement program for individuals who have been in pensionable
+employment during their working life. A CPP retirement pension is a monthly benefit paid to people who have contributed to
+the Canada Pension Plan. The pension is designed to replace about 25 percent of the earnings on which a person’s contributions
+were based. Individuals can apply for their CPP retirement pension when they turn 60.</p>
+<p>There are three Canada Pension Plan benefits:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p>retirement pension</p></li>
+<li><p>disability benefits (for contributors with a disability and their dependent children)</p></li>
+<li><p>survivor benefits (including the death benefit, the survivor’s pension and the children’s benefit)</p></li>
+</ul>
+</div></blockquote>
+<p>The CPP operates throughout Canada while the province of Québec administers its own program for workers in Québec called the
+<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where the
+individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
 </section>
 <section id="employment-insurance">
 <h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>