diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index ddd9a20..656ecc2 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 350457e..d72a74e 100644 Binary files a/docs/build/doctrees/index.doctree and b/docs/build/doctrees/index.doctree differ diff --git a/docs/build/html/4_calculating-gross-pay.html b/docs/build/html/4_calculating-gross-pay.html index 4a8aec1..8bd88df 100644 --- a/docs/build/html/4_calculating-gross-pay.html +++ b/docs/build/html/4_calculating-gross-pay.html @@ -5,7 +5,7 @@ -
Objective of this section is to enable you to identify the following Canada Pension Plan components:
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur Québec Pension Plan (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.
- 4.1. Who Must Contribute to the Canada Pension Plan¶
+5.1. Who Must Contribute to the Canada Pension Plan¶
The CPP is a contributory plan. This means that all costs are covered by the financial contributions paid by employees, employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax revenues.
@@ -188,7 +188,7 @@ to CPP contributions:- 5. Employment Insurance¶
+6. Employment Insurance¶
Objective of this section is to enable you to identify the following Employment Insurance components:
@@ -213,7 +213,7 @@ employers, employees, or both. Although this chapter focuses specifically on the information about private insurance plans will be covered in the later chapters.
- 6. Record of Employment¶
+7. Record of Employment¶
The Record of Employment (ROE) is the form used by Service Canada to determine an individual’s qualification to collect Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an @@ -230,24 +230,24 @@ explanation of what payroll information must be tracked for ROE reporting purpos
This Page
@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 4. Canada Pension Plan
+- 5. Canada Pension Plan
diff --git a/docs/build/html/errata.html b/docs/build/html/errata.html index a13bd23..dc11aa0 100644 --- a/docs/build/html/errata.html +++ b/docs/build/html/errata.html @@ -5,7 +5,7 @@ -14. Errors and Errata — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +15. Errors and Errata — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,7 +15,7 @@ - +@@ -37,7 +37,7 @@Navigation
@@ -24,10 +24,10 @@ index- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 14. Errors and Errata
+- 15. Errors and Errata
- @@ -50,7 +50,7 @@14. Errors and Errata¶
+15. Errors and Errata¶
This Page
@@ -80,10 +80,10 @@ index- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 14. Errors and Errata
+- 15. Errors and Errata
diff --git a/docs/build/html/index.html b/docs/build/html/index.html index b387e4a..585336e 100644 --- a/docs/build/html/index.html +++ b/docs/build/html/index.html @@ -105,65 +105,66 @@- 3.4. Review Questions
-- 4. Canada Pension Plan
-
- 4.1. Who Must Contribute to the Canada Pension Plan
+- 4. INTRODUCTION TO CANADIAN PAYROLL
+- 5. Canada Pension Plan
-- 5. Employment Insurance
-- 6. Record of Employment
-- 7. CALCULATING NET EARNINGS
-
- 7.1. Employment Income
-- 7.2. Allowances
-- 7.3. Expenses
-- 7.4. Benefits
+- 6. Employment Insurance
+- 7. Record of Employment
+- 8. CALCULATING NET EARNINGS
-- 8. OBNOARDING EMPLOYEE
-
- 8.1. Internal Forms
-
- 8.1.1. Authorization for Hiring
-- 8.1.2. Union Membership
-- 8.1.3. Benefit Enrollment Forms
-- 8.1.4. Confidentiality Agreement
+- 9. OBNOARDING EMPLOYEE
+
- 9.1. Internal Forms
-- 8.2. Required Federal and Provincial/Territorial Forms
-
- 8.2.1. Tax Credits (TD1)
-- 8.2.2. Tax Credits (TP-1015.3-V - Québec)
+- 9.2. Required Federal and Provincial/Territorial Forms
-- 8.3. Entering Employee Information into Sage50
-- 9. Payroll Accounting
diff --git a/docs/build/html/onboarding_employee.html b/docs/build/html/onboarding_employee.html index c759c00..b735afc 100644 --- a/docs/build/html/onboarding_employee.html +++ b/docs/build/html/onboarding_employee.html @@ -5,7 +5,7 @@ - 8. OBNOARDING EMPLOYEE — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +9. OBNOARDING EMPLOYEE — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,7 +41,7 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 8. OBNOARDING EMPLOYEE
+- 9. OBNOARDING EMPLOYEE
- 8. OBNOARDING EMPLOYEE¶
+9. OBNOARDING EMPLOYEE¶
In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid accurately and on time.
@@ -101,7 +101,7 @@ accurately and on time. - Net pay- 8.1. Internal Forms¶
+9.1. Internal Forms¶
Typical commencement package forms include:
- @@ -111,7 +111,7 @@ accurately and on time.
Authorization for hiring
Confidentiality agreement
- 8.1.1. Authorization for Hiring¶
+9.1.1. Authorization for Hiring¶
This internal document includes:
- @@ -122,7 +122,7 @@ accurately and on time.
New employee’s basic info
Important: Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
- 8.1.2. Union Membership¶
+9.1.2. Union Membership¶
For unionized workplaces:
- @@ -131,7 +131,7 @@ accurately and on time.
Amount of union dues to be deducted
- 8.1.3. Benefit Enrollment Forms¶
+9.1.3. Benefit Enrollment Forms¶
Forms cover group insurance and pension plans:
- @@ -139,7 +139,7 @@ accurately and on time.
Employee indicates coverage type
- 8.1.4. Confidentiality Agreement¶
+9.1.4. Confidentiality Agreement¶
A legally binding agreement protecting sensitive company info:
- @@ -148,7 +148,7 @@ accurately and on time.
Defines proprietary data
- 8.2. Required Federal and Provincial/Territorial Forms¶
+9.2. Required Federal and Provincial/Territorial Forms¶
Purpose: Determine correct income tax withholdings.
Forms:
@@ -169,7 +169,7 @@ accurately and on time.
Social Insurance Number
- 8.2.1. Tax Credits (TD1)¶
+9.2.1. Tax Credits (TD1)¶
Basic personal amount
- @@ -192,7 +192,7 @@ accurately and on time.
Canada caregiver (infirm children)
- 8.2.2. Tax Credits (TP-1015.3-V - Québec)¶
+9.2.2. Tax Credits (TP-1015.3-V - Québec)¶
Basic amount
- @@ -209,7 +209,7 @@ accurately and on time.
Transfer from spouse
- 8.3. Entering Employee Information into Sage50¶
+9.3. Entering Employee Information into Sage50¶
To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees & Payroll section in the Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial @@ -233,7 +233,7 @@ regulatory standards.
![]()
![]()
- 8.3.1. Review Questions¶
+9.3.1. Review Questions¶
What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?
Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR @@ -262,7 +262,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
- 8.4. Content Review Highlights¶
+9.4. Content Review Highlights¶
Consent is required for personal info collection
- @@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
TD1 and TP-1015.3-V are used to calculate source deductions
- 8.5. Review Questions (Sample)¶
+9.5. Review Questions (Sample)¶
What does an offer letter signature signify?
- @@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
What documents are included in a commencement package?
- 8.6. Example Evaluations¶
+9.6. Example Evaluations¶
Gloria Meyer (Alberta): - Claimed: Basic, eligible dependant, transferred tuition - Appears accurate
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisorsTable of Contents
-
- 8. OBNOARDING EMPLOYEE
-
- 8.1. Internal Forms
-
- 8.1.1. Authorization for Hiring
-- 8.1.2. Union Membership
-- 8.1.3. Benefit Enrollment Forms
-- 8.1.4. Confidentiality Agreement
+- 9. OBNOARDING EMPLOYEE
+
- 9.1. Internal Forms
-- 8.2. Required Federal and Provincial/Territorial Forms
-
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors- 8.2.1. Tax Credits (TD1)
-- 8.2.2. Tax Credits (TP-1015.3-V - Québec)
+- 9.2. Required Federal and Provincial/Territorial Forms
-- 8.3. Entering Employee Information into Sage50
This Page
@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 8. OBNOARDING EMPLOYEE
+- 9. OBNOARDING EMPLOYEE
diff --git a/docs/build/html/payroll_accounting.html b/docs/build/html/payroll_accounting.html index 9c63a72..334b5eb 100644 --- a/docs/build/html/payroll_accounting.html +++ b/docs/build/html/payroll_accounting.html @@ -5,7 +5,7 @@ -9. Payroll Accounting — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +10. Payroll Accounting — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,11 +41,11 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 9. Payroll Accounting
+- 10. Payroll Accounting
- 9. Payroll Accounting¶
+10. Payroll Accounting¶
- 9.1. Journal Entries¶
+10.1. Journal Entries¶
- 9.1.1. Accounting Recap¶
+10.1.1. Accounting Recap¶
@@ -59,7 +59,7 @@ Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.- 9.1.2. Journal Entries¶
+10.1.2. Journal Entries¶
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts. These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.
@@ -108,10 +108,10 @@ These entries are essential for maintaining accurate financial records and ensurTable of Contents
-
- 9. Payroll Accounting
-
- 9.1. Journal Entries
-
- 9.1.1. Accounting Recap
-- 9.1.2. Journal Entries
+- 10. Payroll Accounting @@ -122,12 +122,12 @@ These entries are essential for maintaining accurate financial records and ensur
This Page
@@ -157,13 +157,13 @@ These entries are essential for maintaining accurate financial records and ensur index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 9. Payroll Accounting
+- 10. Payroll Accounting
diff --git a/docs/build/html/rates_2025.html b/docs/build/html/rates_2025.html index e922b41..5633eac 100644 --- a/docs/build/html/rates_2025.html +++ b/docs/build/html/rates_2025.html @@ -5,7 +5,7 @@ -12. RATES FOR 2025 — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +13. RATES FOR 2025 — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,9 +41,9 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 12. RATES FOR 2025
+- 13. RATES FOR 2025
- 12. RATES FOR 2025¶
+13. RATES FOR 2025¶
- 12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)¶
+13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)¶
CANADA / QUEBEC PENSION PLAN (CPP / QPP)¶ @@ -121,7 +121,7 @@ - 12.2. CPP2 CONTRIBUTION RATES MAXIMUMS¶
+13.2. CPP2 CONTRIBUTION RATES MAXIMUMS¶
CPP2 Contribution Rates Maximums¶ @@ -161,9 +161,9 @@ Table of Contents
-
- 12. RATES FOR 2025
-
@@ -172,12 +172,12 @@- 12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
-- 12.2. CPP2 CONTRIBUTION RATES MAXIMUMS
+- 13. RATES FOR 2025
This Page
@@ -207,13 +207,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 12. RATES FOR 2025
+- 13. RATES FOR 2025
diff --git a/docs/build/html/references.html b/docs/build/html/references.html index 628302f..437444f 100644 --- a/docs/build/html/references.html +++ b/docs/build/html/references.html @@ -5,7 +5,7 @@ -13. REFERENCES — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +14. REFERENCES — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,7 +41,7 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 13. REFERENCES
+- 14. REFERENCES
- 13. REFERENCES¶
+14. REFERENCES¶
Payroll Deductions Online Calculator
CPP Maximum contributory earnings
Second additional CPP contributions
@@ -57,12 +57,12 @@This Page
@@ -92,13 +92,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 13. REFERENCES
+- 14. REFERENCES
diff --git a/docs/build/html/review_questions.html b/docs/build/html/review_questions.html index 1416f3d..459480f 100644 --- a/docs/build/html/review_questions.html +++ b/docs/build/html/review_questions.html @@ -5,7 +5,7 @@ -10. REVIEW QUESTIONS — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +11. REVIEW QUESTIONS — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,10 +41,10 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 10. REVIEW QUESTIONS
+- 11. REVIEW QUESTIONS
- 10. REVIEW QUESTIONS¶
+11. REVIEW QUESTIONS¶
This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.
- 10.1. New Employee Information¶
+11.1. New Employee Information¶
Which one of the following is correct?
@@ -66,8 +66,8 @@
Table of Contents
-
- 10. REVIEW QUESTIONS @@ -76,12 +76,12 @@
This Page
@@ -111,13 +111,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 10. REVIEW QUESTIONS
+- 11. REVIEW QUESTIONS
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index e4f2df0..6fa3b4c 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[5,null]],"Accounting Recap":[[11,"accounting-recap"]],"Allowances":[[6,"allowances"]],"Authorization for Hiring":[[10,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[10,"benefit-enrollment-forms"]],"Benefits":[[6,"benefits"]],"CALCULATING NET EARNINGS":[[6,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[13,"canada-quebec-pension-plan-cpp-qpp"],[13,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[13,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[13,"id2"]],"Canada Pension Plan":[[7,null]],"Canada Pension Plan (CPP)":[[1,"canada-pension-plan-cpp"]],"Canadian Human Rights Act":[[1,"canadian-human-rights-act"]],"Confidentiality Agreement":[[10,"confidentiality-agreement"]],"Consent":[[1,"consent"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[10,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[2,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[2,"contract-of-service-employment"]],"Control":[[2,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[2,null]],"EXAMPLE":[[1,null],[1,null]],"Employment Equity Act":[[1,"employment-equity-act"]],"Employment Income":[[6,"employment-income"]],"Employment Insurance":[[7,"employment-insurance"]],"Employment Insurance (EI)":[[1,"employment-insurance-ei"]],"Employment and Social Development Canada (ESDC)":[[1,"employment-and-social-development-canada-esdc"]],"Entering Employee Information into Sage50":[[10,"entering-employee-information-into-sage50"]],"Errors and Errata":[[8,null]],"Example Evaluations":[[10,"example-evaluations"]],"Exceptions to Consent Requirement":[[1,"exceptions-to-consent-requirement"]],"Expenses":[[6,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[9,null]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null],[3,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[16,"insurable-earnings"]],"Internal Forms":[[10,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[11,"journal-entries"],[11,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Limitations on Use - the Social Insurance Number example":[[1,"limitations-on-use-the-social-insurance-number-example"]],"Mar. 15, 2025":[[11,"id2"]],"New Employee Information":[[15,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[10,null]],"ONBOARDING EMPLOYEE EXERCISE":[[10,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PIPEDA":[[1,"pipeda"]],"PREFACE":[[12,null]],"Payroll Accounting":[[11,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[16,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Principle 1. Accountability":[[1,"principle-1-accountability"]],"Principle 10. Challenging Compliance":[[1,"principle-10-challenging-compliance"]],"Principle 2. Identifying Purposes":[[1,"principle-2-identifying-purposes"]],"Principle 3. Consent":[[1,"principle-3-consent"]],"Principle 4. Limiting Collection":[[1,"principle-4-limiting-collection"]],"Principle 5. Limiting Use, Disclosure, and Retention":[[1,"principle-5-limiting-use-disclosure-and-retention"]],"Principle 6. Accuracy":[[1,"principle-6-accuracy"]],"Principle 7. Safeguards":[[1,"principle-7-safeguards"]],"Principle 8. Openness":[[1,"principle-8-openness"]],"Principle 9. 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TERMINOLOGY — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation +12. TERMINOLOGY — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + +@@ -41,12 +41,12 @@Navigation
@@ -25,13 +25,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 11. TERMINOLOGY
+- 12. TERMINOLOGY
- @@ -60,9 +60,9 @@11. TERMINOLOGY¶
+12. TERMINOLOGY¶
- 11.1. Pensionable Earnings¶
+12.1. Pensionable Earnings¶
- 11.2. Insurable Earnings¶
+12.2. Insurable Earnings¶
Table of Contents
-
- 11. TERMINOLOGY @@ -71,12 +71,12 @@
This Page
@@ -106,13 +106,13 @@ index- - next |
- - previous |
- 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
-- 11. TERMINOLOGY
+- 12. TERMINOLOGY
diff --git a/docs/source/index.rst b/docs/source/index.rst index 464c41e..31b9008 100644 --- a/docs/source/index.rst +++ b/docs/source/index.rst @@ -10,7 +10,7 @@ 1_introduction 2_compliance 3_contracts - calculating-gross-pay + 4_calculating-gross-pay cpp-and-ei compensation onboarding_employee