From 43f0b34051ff449aa9f0c8f2b85d5b7be4d227f4 Mon Sep 17 00:00:00 2001
From: Alexandre Bobkov <alexandre.bobkov@gmail.com>
Date: Thu, 18 Sep 2025 11:45:30 -0400
Subject: [PATCH] gross pay

---
 docs/build/doctrees/environment.pickle       | Bin 68731 -> 68929 bytes
 docs/build/doctrees/index.doctree            | Bin 4588 -> 4619 bytes
 docs/build/html/4_calculating-gross-pay.html |  34 ++++++--
 docs/build/html/_sources/index.rst.txt       |   2 +-
 docs/build/html/compensation.html            |  42 +++++-----
 docs/build/html/cpp-and-ei.html              |  40 +++++-----
 docs/build/html/errata.html                  |  16 ++--
 docs/build/html/index.html                   |  75 +++++++++---------
 docs/build/html/onboarding_employee.html     |  78 +++++++++----------
 docs/build/html/payroll_accounting.html      |  38 ++++-----
 docs/build/html/rates_2025.html              |  34 ++++----
 docs/build/html/references.html              |  24 +++---
 docs/build/html/review_questions.html        |  30 +++----
 docs/build/html/searchindex.js               |   2 +-
 docs/build/html/terminology.html             |  34 ++++----
 docs/source/index.rst                        |   2 +-
 16 files changed, 238 insertions(+), 213 deletions(-)

diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle
index ddd9a20860feb99e066a11dfbc3754b97a84371d..656ecc2c31c89362c5dc929942bb2e020324e013 100644
GIT binary patch
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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 @@
     <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>INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>4. INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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" />
     
@@ -14,7 +14,9 @@
     <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="search" title="Search" href="search.html" />
+    <link rel="next" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
+    <link rel="prev" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR" href="3_contracts.html" /> 
   </head><body>
     <div class="related" role="navigation" aria-label="Related">
       <h3>Navigation</h3>
@@ -22,8 +24,14 @@
         <li class="right" style="margin-right: 10px">
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
+        <li class="right" >
+          <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
+             accesskey="N">next</a> |</li>
+        <li class="right" >
+          <a href="3_contracts.html" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
+             accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li> 
       </ul>
     </div>  
 
@@ -33,7 +41,7 @@
           <div class="body" role="main">
             
   <section id="introduction-to-canadian-payroll">
-<h1>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">4. </span>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading">¶</a></h1>
 </section>
 
 
@@ -43,6 +51,16 @@
       </div>
       <div class="sphinxsidebar" role="navigation" aria-label="Main">
         <div class="sphinxsidebarwrapper">
+  <div>
+    <h4>Previous topic</h4>
+    <p class="topless"><a href="3_contracts.html"
+                          title="previous chapter"><span class="section-number">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></p>
+  </div>
+  <div>
+    <h4>Next topic</h4>
+    <p class="topless"><a href="cpp-and-ei.html"
+                          title="next chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
+  </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
     <ul class="this-page-menu">
@@ -70,8 +88,14 @@
         <li class="right" style="margin-right: 10px">
           <a href="genindex.html" title="General Index"
              >index</a></li>
+        <li class="right" >
+          <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
+             >next</a> |</li>
+        <li class="right" >
+          <a href="3_contracts.html" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
+             >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
diff --git a/docs/build/html/_sources/index.rst.txt b/docs/build/html/_sources/index.rst.txt
index 464c41e..31b9008 100644
--- a/docs/build/html/_sources/index.rst.txt
+++ b/docs/build/html/_sources/index.rst.txt
@@ -10,7 +10,7 @@
    1_introduction
    2_compliance
    3_contracts
-   calculating-gross-pay
+   4_calculating-gross-pay
    cpp-and-ei
    compensation
    onboarding_employee
diff --git a/docs/build/html/compensation.html b/docs/build/html/compensation.html
index 7c36584..d48850e 100644
--- a/docs/build/html/compensation.html
+++ b/docs/build/html/compensation.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>7. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>8. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="8. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
-    <link rel="prev" title="4. Canada Pension Plan" href="cpp-and-ei.html" /> 
+    <link rel="next" title="9. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
+    <link rel="prev" title="5. Canada Pension Plan" href="cpp-and-ei.html" /> 
   </head><body>
     <div class="related" role="navigation" aria-label="Related">
       <h3>Navigation</h3>
@@ -25,13 +25,13 @@
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
         <li class="right" >
-          <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
+          <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="cpp-and-ei.html" title="4. Canada Pension Plan"
+          <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
              accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li> 
       </ul>
     </div>  
 
@@ -41,18 +41,18 @@
           <div class="body" role="main">
             
   <section id="calculating-net-earnings">
-<h1><span class="section-number">7. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">8. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading">¶</a></h1>
 <section id="employment-income">
-<h2><span class="section-number">7.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">8.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading">¶</a></h2>
 </section>
 <section id="allowances">
-<h2><span class="section-number">7.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">8.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading">¶</a></h2>
 </section>
 <section id="expenses">
-<h2><span class="section-number">7.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">8.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading">¶</a></h2>
 </section>
 <section id="benefits">
-<h2><span class="section-number">7.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">8.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading">¶</a></h2>
 </section>
 </section>
 
@@ -66,11 +66,11 @@
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">7. CALCULATING NET EARNINGS</a><ul>
-<li><a class="reference internal" href="#employment-income">7.1. Employment Income</a></li>
-<li><a class="reference internal" href="#allowances">7.2. Allowances</a></li>
-<li><a class="reference internal" href="#expenses">7.3. Expenses</a></li>
-<li><a class="reference internal" href="#benefits">7.4. Benefits</a></li>
+<li><a class="reference internal" href="#">8. CALCULATING NET EARNINGS</a><ul>
+<li><a class="reference internal" href="#employment-income">8.1. Employment Income</a></li>
+<li><a class="reference internal" href="#allowances">8.2. Allowances</a></li>
+<li><a class="reference internal" href="#expenses">8.3. Expenses</a></li>
+<li><a class="reference internal" href="#benefits">8.4. Benefits</a></li>
 </ul>
 </li>
 </ul>
@@ -79,12 +79,12 @@
   <div>
     <h4>Previous topic</h4>
     <p class="topless"><a href="cpp-and-ei.html"
-                          title="previous chapter"><span class="section-number">4. </span>Canada Pension Plan</a></p>
+                          title="previous chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
   </div>
   <div>
     <h4>Next topic</h4>
     <p class="topless"><a href="onboarding_employee.html"
-                          title="next chapter"><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></p>
+                          title="next chapter"><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></p>
   </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
@@ -114,13 +114,13 @@
           <a href="genindex.html" title="General Index"
              >index</a></li>
         <li class="right" >
-          <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
+          <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
              >next</a> |</li>
         <li class="right" >
-          <a href="cpp-and-ei.html" title="4. Canada Pension Plan"
+          <a href="cpp-and-ei.html" title="5. Canada Pension Plan"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
diff --git a/docs/build/html/cpp-and-ei.html b/docs/build/html/cpp-and-ei.html
index 8e391dc..212534d 100644
--- a/docs/build/html/cpp-and-ei.html
+++ b/docs/build/html/cpp-and-ei.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. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>5. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="7. CALCULATING NET EARNINGS" href="compensation.html" />
-    <link rel="prev" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR" href="3_contracts.html" /> 
+    <link rel="next" title="8. CALCULATING NET EARNINGS" href="compensation.html" />
+    <link rel="prev" title="4. INTRODUCTION TO CANADIAN PAYROLL" href="4_calculating-gross-pay.html" /> 
   </head><body>
     <div class="related" role="navigation" aria-label="Related">
       <h3>Navigation</h3>
@@ -25,13 +25,13 @@
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
         <li class="right" >
-          <a href="compensation.html" title="7. CALCULATING NET EARNINGS"
+          <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="3_contracts.html" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
+          <a href="4_calculating-gross-pay.html" title="4. INTRODUCTION TO CANADIAN PAYROLL"
              accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li> 
       </ul>
     </div>  
 
@@ -96,7 +96,7 @@ underscoring their legal significance and the employer’s obligation to ensure
 </ol>
 </div></blockquote>
 <section id="canada-pension-plan">
-<h1><span class="section-number">4. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading">¶</a></h1>
 <p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
 <blockquote>
 <div><ul class="simple">
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
 <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 id="who-must-contribute-to-the-canada-pension-plan">
-<h2><span class="section-number">4.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">5.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading">¶</a></h2>
 <p>The CPP is a <strong>contributory plan</strong>. 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.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
 </section>
 </section>
 <section id="employment-insurance">
-<h1><span class="section-number">5. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>
 <p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
 <blockquote>
 <div><ul class="simple">
@@ -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.</p>
 </section>
 <section id="record-of-employment">
-<h1><span class="section-number">6. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading">¶</a></h1>
 <p>The <strong>Record of Employment</strong> (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
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">4. Canada Pension Plan</a><ul>
-<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
+<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
+<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#employment-insurance">5. Employment Insurance</a></li>
-<li><a class="reference internal" href="#record-of-employment">6. Record of Employment</a></li>
+<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
+<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
 </ul>
 
   </div>
   <div>
     <h4>Previous topic</h4>
-    <p class="topless"><a href="3_contracts.html"
-                          title="previous chapter"><span class="section-number">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></p>
+    <p class="topless"><a href="4_calculating-gross-pay.html"
+                          title="previous chapter"><span class="section-number">4. </span>INTRODUCTION TO CANADIAN PAYROLL</a></p>
   </div>
   <div>
     <h4>Next topic</h4>
     <p class="topless"><a href="compensation.html"
-                          title="next chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p>
+                          title="next chapter"><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></p>
   </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
           <a href="genindex.html" title="General Index"
              >index</a></li>
         <li class="right" >
-          <a href="compensation.html" title="7. CALCULATING NET EARNINGS"
+          <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
              >next</a> |</li>
         <li class="right" >
-          <a href="3_contracts.html" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
+          <a href="4_calculating-gross-pay.html" title="4. INTRODUCTION TO CANADIAN PAYROLL"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
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 @@
     <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>14. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>15. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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 @@
     
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-    <link rel="prev" title="13. REFERENCES" href="references.html" /> 
+    <link rel="prev" title="14. REFERENCES" href="references.html" /> 
   </head><body>
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       <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="13. REFERENCES"
+          <a href="references.html" title="14. REFERENCES"
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         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>Errors and Errata</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">15. </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">14. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">15. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading">¶</a></h1>
 </section>
 
 
@@ -50,7 +50,7 @@
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     <h4>Previous topic</h4>
     <p class="topless"><a href="references.html"
-                          title="previous chapter"><span class="section-number">13. </span>REFERENCES</a></p>
+                          title="previous chapter"><span class="section-number">14. </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="13. REFERENCES"
+          <a href="references.html" title="14. REFERENCES"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>Errors and Errata</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">15. </span>Errors and Errata</a></li> 
       </ul>
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     <div class="footer" role="contentinfo">
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 @@
 <li class="toctree-l2"><a class="reference internal" href="3_contracts.html#review-questions">3.4. Review Questions</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">4. Canada Pension Plan</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
+<li class="toctree-l1"><a class="reference internal" href="4_calculating-gross-pay.html">4. INTRODUCTION TO CANADIAN PAYROLL</a></li>
+<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">5. Employment Insurance</a></li>
-<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">6. Record of Employment</a></li>
-<li class="toctree-l1"><a class="reference internal" href="compensation.html">7. CALCULATING NET EARNINGS</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">7.1. Employment Income</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">7.2. Allowances</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">7.3. Expenses</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">7.4. Benefits</a></li>
+<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
+<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
+<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. CALCULATING NET EARNINGS</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">8.1. Employment Income</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">8.2. Allowances</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">8.3. Expenses</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">8.4. Benefits</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">8. OBNOARDING EMPLOYEE</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">8.1. Internal Forms</a><ul>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">8.1.2. Union Membership</a></li>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
+<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">9. OBNOARDING EMPLOYEE</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">9.1. Internal Forms</a><ul>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">9.1.2. Union Membership</a></li>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
 </ul>
 </li>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
 </ul>
 </li>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
-<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">8.3.1. Review Questions</a></li>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
+<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">9.3.1. Review Questions</a></li>
 </ul>
 </li>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">8.4. Content Review Highlights</a></li>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">8.5. Review Questions (Sample)</a></li>
-<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">8.6. Example Evaluations</a></li>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">9.4. Content Review Highlights</a></li>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">9.5. Review Questions (Sample)</a></li>
+<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">9.6. Example Evaluations</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">9. Payroll Accounting</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">9.1. Journal Entries</a><ul>
-<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">9.1.1. Accounting Recap</a></li>
-<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">9.1.2. Journal Entries</a></li>
+<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">10. Payroll Accounting</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">10.1. Journal Entries</a><ul>
+<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">10.1.1. Accounting Recap</a></li>
+<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">10.1.2. Journal Entries</a></li>
 </ul>
 </li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="review_questions.html">10. REVIEW QUESTIONS</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">10.1. New Employee Information</a></li>
+<li class="toctree-l1"><a class="reference internal" href="review_questions.html">11. REVIEW QUESTIONS</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">11.1. New Employee Information</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="terminology.html">11. TERMINOLOGY</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">11.1. Pensionable Earnings</a></li>
-<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">11.2. Insurable Earnings</a></li>
+<li class="toctree-l1"><a class="reference internal" href="terminology.html">12. TERMINOLOGY</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">12.1. Pensionable Earnings</a></li>
+<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">12.2. Insurable Earnings</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">12. RATES FOR 2025</a><ul>
-<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
-<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
+<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">13. RATES FOR 2025</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
+<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="references.html">13. REFERENCES</a></li>
-<li class="toctree-l1"><a class="reference internal" href="errata.html">14. Errors and Errata</a></li>
+<li class="toctree-l1"><a class="reference internal" href="references.html">14. REFERENCES</a></li>
+<li class="toctree-l1"><a class="reference internal" href="errata.html">15. Errors and Errata</a></li>
 </ul>
 </div>
 <section id="glossary">
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 @@
     <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>8. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>9. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -15,8 +15,8 @@
     
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     <link rel="search" title="Search" href="search.html" />
-    <link rel="next" title="9. Payroll Accounting" href="payroll_accounting.html" />
-    <link rel="prev" title="7. CALCULATING NET EARNINGS" href="compensation.html" /> 
+    <link rel="next" title="10. Payroll Accounting" href="payroll_accounting.html" />
+    <link rel="prev" title="8. CALCULATING NET EARNINGS" href="compensation.html" /> 
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@@ -25,13 +25,13 @@
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-          <a href="payroll_accounting.html" title="9. Payroll Accounting"
+          <a href="payroll_accounting.html" title="10. Payroll Accounting"
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         <li class="right" >
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+          <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
              accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li> 
       </ul>
     </div>  
 
@@ -41,7 +41,7 @@
           <div class="body" role="main">
             
   <section id="obnoarding-employee">
-<h1><span class="section-number">8. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">9. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">¶</a></h1>
 <p>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.</p>
@@ -101,7 +101,7 @@ accurately and on time.</p>
 - Net pay</p></li>
 </ul>
 <section id="internal-forms">
-<h2><span class="section-number">8.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.1. </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>
@@ -111,7 +111,7 @@ accurately and on time.</p>
 <li><p>Confidentiality agreement</p></li>
 </ul>
 <section id="authorization-for-hiring">
-<h3><span class="section-number">8.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.1.1. </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>
@@ -122,7 +122,7 @@ accurately and on time.</p>
 <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">8.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.1.2. </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>Amount of union dues to be deducted</p></li>
@@ -131,7 +131,7 @@ accurately and on time.</p>
 </ul>
 </section>
 <section id="benefit-enrollment-forms">
-<h3><span class="section-number">8.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.1.3. </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>
@@ -139,7 +139,7 @@ accurately and on time.</p>
 </ul>
 </section>
 <section id="confidentiality-agreement">
-<h3><span class="section-number">8.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.1.4. </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>
@@ -148,7 +148,7 @@ accurately and on time.</p>
 </section>
 </section>
 <section id="required-federal-and-provincial-territorial-forms">
-<h2><span class="section-number">8.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.2. </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">
@@ -169,7 +169,7 @@ accurately and on time.</p>
 <li><p>Social Insurance Number</p></li>
 </ul>
 <section id="tax-credits-td1">
-<h3><span class="section-number">8.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.2.1. </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>
@@ -192,7 +192,7 @@ accurately and on time.</p>
 </ul>
 </section>
 <section id="tax-credits-tp-1015-3-v-quebec">
-<h3><span class="section-number">8.2.2. </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>
+<h3><span class="section-number">9.2.2. </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>
@@ -209,7 +209,7 @@ accurately and on time.</p>
 </section>
 </section>
 <section id="entering-employee-information-into-sage50">
-<h2><span class="section-number">8.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading">¶</a></h2>
 <p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; 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.</p>
 <img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" />
 <img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" />
 <section id="review-questions">
-<h3><span class="section-number">8.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">9.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h3>
 <ol class="arabic">
 <li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p>
 <p><em>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
 </section>
 </section>
 <section id="content-review-highlights">
-<h2><span class="section-number">8.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.4. </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>
@@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
 </ul>
 </section>
 <section id="review-questions-sample">
-<h2><span class="section-number">8.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.5. </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>
@@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
 </ol>
 </section>
 <section id="example-evaluations">
-<h2><span class="section-number">8.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">9.6. </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>
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisors
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">8. OBNOARDING EMPLOYEE</a><ul>
-<li><a class="reference internal" href="#internal-forms">8.1. Internal Forms</a><ul>
-<li><a class="reference internal" href="#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
-<li><a class="reference internal" href="#union-membership">8.1.2. Union Membership</a></li>
-<li><a class="reference internal" href="#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
-<li><a class="reference internal" href="#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
+<li><a class="reference internal" href="#">9. OBNOARDING EMPLOYEE</a><ul>
+<li><a class="reference internal" href="#internal-forms">9.1. Internal Forms</a><ul>
+<li><a class="reference internal" href="#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
+<li><a class="reference internal" href="#union-membership">9.1.2. Union Membership</a></li>
+<li><a class="reference internal" href="#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
+<li><a class="reference internal" href="#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
-<li><a class="reference internal" href="#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
-<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
+<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
+<li><a class="reference internal" href="#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
+<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
-<li><a class="reference internal" href="#review-questions">8.3.1. Review Questions</a></li>
+<li><a class="reference internal" href="#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
+<li><a class="reference internal" href="#review-questions">9.3.1. Review Questions</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#content-review-highlights">8.4. Content Review Highlights</a></li>
-<li><a class="reference internal" href="#review-questions-sample">8.5. Review Questions (Sample)</a></li>
-<li><a class="reference internal" href="#example-evaluations">8.6. Example Evaluations</a></li>
+<li><a class="reference internal" href="#content-review-highlights">9.4. Content Review Highlights</a></li>
+<li><a class="reference internal" href="#review-questions-sample">9.5. Review Questions (Sample)</a></li>
+<li><a class="reference internal" href="#example-evaluations">9.6. Example Evaluations</a></li>
 </ul>
 </li>
 </ul>
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors
   <div>
     <h4>Previous topic</h4>
     <p class="topless"><a href="compensation.html"
-                          title="previous chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p>
+                          title="previous chapter"><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></p>
   </div>
   <div>
     <h4>Next topic</h4>
     <p class="topless"><a href="payroll_accounting.html"
-                          title="next chapter"><span class="section-number">9. </span>Payroll Accounting</a></p>
+                          title="next chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
   </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors
           <a href="genindex.html" title="General Index"
              >index</a></li>
         <li class="right" >
-          <a href="payroll_accounting.html" title="9. Payroll Accounting"
+          <a href="payroll_accounting.html" title="10. Payroll Accounting"
              >next</a> |</li>
         <li class="right" >
-          <a href="compensation.html" title="7. CALCULATING NET EARNINGS"
+          <a href="compensation.html" title="8. CALCULATING NET EARNINGS"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
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 @@
     <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>9. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>10. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="10. REVIEW QUESTIONS" href="review_questions.html" />
-    <link rel="prev" title="8. OBNOARDING EMPLOYEE" href="onboarding_employee.html" /> 
+    <link rel="next" title="11. REVIEW QUESTIONS" href="review_questions.html" />
+    <link rel="prev" title="9. OBNOARDING EMPLOYEE" href="onboarding_employee.html" /> 
   </head><body>
     <div class="related" role="navigation" aria-label="Related">
       <h3>Navigation</h3>
@@ -25,13 +25,13 @@
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
         <li class="right" >
-          <a href="review_questions.html" title="10. REVIEW QUESTIONS"
+          <a href="review_questions.html" title="11. REVIEW QUESTIONS"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
+          <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
              accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>Payroll Accounting</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>Payroll Accounting</a></li> 
       </ul>
     </div>  
 
@@ -41,11 +41,11 @@
           <div class="body" role="main">
             
   <section id="payroll-accounting">
-<h1><span class="section-number">9. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">10. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading">¶</a></h1>
 <section id="journal-entries">
-<h2><span class="section-number">9.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">10.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading">¶</a></h2>
 <section id="accounting-recap">
-<h3><span class="section-number">9.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">10.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading">¶</a></h3>
 <p class="centered">
 <strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered">
 <strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation">
@@ -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.</p>
 </section>
 <section id="id1">
-<h3><span class="section-number">9.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">10.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading">¶</a></h3>
 <p>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.</p>
 <blockquote>
@@ -108,10 +108,10 @@ These entries are essential for maintaining accurate financial records and ensur
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">9. Payroll Accounting</a><ul>
-<li><a class="reference internal" href="#journal-entries">9.1. Journal Entries</a><ul>
-<li><a class="reference internal" href="#accounting-recap">9.1.1. Accounting Recap</a></li>
-<li><a class="reference internal" href="#id1">9.1.2. Journal Entries</a></li>
+<li><a class="reference internal" href="#">10. Payroll Accounting</a><ul>
+<li><a class="reference internal" href="#journal-entries">10.1. Journal Entries</a><ul>
+<li><a class="reference internal" href="#accounting-recap">10.1.1. Accounting Recap</a></li>
+<li><a class="reference internal" href="#id1">10.1.2. Journal Entries</a></li>
 </ul>
 </li>
 </ul>
@@ -122,12 +122,12 @@ These entries are essential for maintaining accurate financial records and ensur
   <div>
     <h4>Previous topic</h4>
     <p class="topless"><a href="onboarding_employee.html"
-                          title="previous chapter"><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></p>
+                          title="previous chapter"><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></p>
   </div>
   <div>
     <h4>Next topic</h4>
     <p class="topless"><a href="review_questions.html"
-                          title="next chapter"><span class="section-number">10. </span>REVIEW QUESTIONS</a></p>
+                          title="next chapter"><span class="section-number">11. </span>REVIEW QUESTIONS</a></p>
   </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
@@ -157,13 +157,13 @@ These entries are essential for maintaining accurate financial records and ensur
           <a href="genindex.html" title="General Index"
              >index</a></li>
         <li class="right" >
-          <a href="review_questions.html" title="10. REVIEW QUESTIONS"
+          <a href="review_questions.html" title="11. REVIEW QUESTIONS"
              >next</a> |</li>
         <li class="right" >
-          <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
+          <a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>Payroll Accounting</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>Payroll Accounting</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
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 @@
     <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>12. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>13. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="13. REFERENCES" href="references.html" />
-    <link rel="prev" title="11. TERMINOLOGY" href="terminology.html" /> 
+    <link rel="next" title="14. REFERENCES" href="references.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="references.html" title="13. REFERENCES"
+          <a href="references.html" title="14. REFERENCES"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="terminology.html" title="11. TERMINOLOGY"
+          <a href="terminology.html" title="12. TERMINOLOGY"
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         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>RATES FOR 2025</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </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">12. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">13. </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">12.1. </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">13.1. </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">12.2. </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">13.2. </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>
@@ -161,9 +161,9 @@
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">12. RATES FOR 2025</a><ul>
-<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
-<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
+<li><a class="reference internal" href="#">13. RATES FOR 2025</a><ul>
+<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
+<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
 </ul>
 </li>
 </ul>
@@ -172,12 +172,12 @@
   <div>
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     <p class="topless"><a href="terminology.html"
-                          title="previous chapter"><span class="section-number">11. </span>TERMINOLOGY</a></p>
+                          title="previous chapter"><span class="section-number">12. </span>TERMINOLOGY</a></p>
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     <p class="topless"><a href="references.html"
-                          title="next chapter"><span class="section-number">13. </span>REFERENCES</a></p>
+                          title="next chapter"><span class="section-number">14. </span>REFERENCES</a></p>
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@@ -207,13 +207,13 @@
           <a href="genindex.html" title="General Index"
              >index</a></li>
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              >previous</a> |</li>
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-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>RATES FOR 2025</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>RATES FOR 2025</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
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 @@
     <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>13. REFERENCES &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>14. REFERENCES &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -15,8 +15,8 @@
     
     <link rel="index" title="Index" href="genindex.html" />
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-    <link rel="next" title="14. Errors and Errata" href="errata.html" />
-    <link rel="prev" title="12. RATES FOR 2025" href="rates_2025.html" /> 
+    <link rel="next" title="15. Errors and Errata" href="errata.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="14. Errors and Errata"
+          <a href="errata.html" title="15. Errors and Errata"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="rates_2025.html" title="12. RATES FOR 2025"
+          <a href="rates_2025.html" title="13. RATES FOR 2025"
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-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>REFERENCES</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>REFERENCES</a></li> 
       </ul>
     </div>  
 
@@ -41,7 +41,7 @@
           <div class="body" role="main">
             
   <section id="references">
-<h1><span class="section-number">13. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">14. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading">¶</a></h1>
 <p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p>
 <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>
@@ -57,12 +57,12 @@
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     <p class="topless"><a href="rates_2025.html"
-                          title="previous chapter"><span class="section-number">12. </span>RATES FOR 2025</a></p>
+                          title="previous chapter"><span class="section-number">13. </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">14. </span>Errors and Errata</a></p>
+                          title="next chapter"><span class="section-number">15. </span>Errors and Errata</a></p>
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@@ -92,13 +92,13 @@
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              >index</a></li>
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-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">13. </span>REFERENCES</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>REFERENCES</a></li> 
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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 @@
     <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>10. REVIEW QUESTIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>11. REVIEW QUESTIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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-    <link rel="next" title="11. TERMINOLOGY" href="terminology.html" />
-    <link rel="prev" title="9. Payroll Accounting" href="payroll_accounting.html" /> 
+    <link rel="next" title="12. TERMINOLOGY" href="terminology.html" />
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@@ -25,13 +25,13 @@
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
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-          <a href="terminology.html" title="11. TERMINOLOGY"
+          <a href="terminology.html" title="12. TERMINOLOGY"
              accesskey="N">next</a> |</li>
         <li class="right" >
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+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li> 
       </ul>
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@@ -41,10 +41,10 @@
           <div class="body" role="main">
             
   <section id="review-questions">
-<h1><span class="section-number">10. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">11. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h1>
 <p>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.</p>
 <section id="new-employee-information">
-<h2><span class="section-number">10.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">11.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading">¶</a></h2>
 <p>Which one of the following is correct?</p>
 <blockquote>
 <div><ol class="arabic simple">
@@ -66,8 +66,8 @@
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">10. REVIEW QUESTIONS</a><ul>
-<li><a class="reference internal" href="#new-employee-information">10.1. New Employee Information</a></li>
+<li><a class="reference internal" href="#">11. REVIEW QUESTIONS</a><ul>
+<li><a class="reference internal" href="#new-employee-information">11.1. New Employee Information</a></li>
 </ul>
 </li>
 </ul>
@@ -76,12 +76,12 @@
   <div>
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     <p class="topless"><a href="payroll_accounting.html"
-                          title="previous chapter"><span class="section-number">9. </span>Payroll Accounting</a></p>
+                          title="previous chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
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     <p class="topless"><a href="terminology.html"
-                          title="next chapter"><span class="section-number">11. </span>TERMINOLOGY</a></p>
+                          title="next chapter"><span class="section-number">12. </span>TERMINOLOGY</a></p>
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@@ -111,13 +111,13 @@
           <a href="genindex.html" title="General Index"
              >index</a></li>
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-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>REVIEW QUESTIONS</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li> 
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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 @@
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class=\"section-number\">1. </span>INTRODUCTION TO CANADIAN PAYROLL","<span class=\"section-number\">2. </span>PAYROLL COMPLIANCE","<span class=\"section-number\">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR","<span class=\"section-number\">4. </span>INTRODUCTION TO CANADIAN PAYROLL","TD1","ABOUT THE AUTHOR","<span class=\"section-number\">8. </span>CALCULATING NET EARNINGS","<span class=\"section-number\">5. </span>Canada Pension Plan","<span class=\"section-number\">15. </span>Errors and Errata","Glossary","<span class=\"section-number\">9. </span>OBNOARDING EMPLOYEE","<span class=\"section-number\">10. </span>Payroll Accounting","<span class=\"section-number\">1. </span>PREFACE","<span class=\"section-number\">13. </span>RATES FOR 2025","<span class=\"section-number\">14. </span>REFERENCES","<span class=\"section-number\">11. </span>REVIEW QUESTIONS","<span class=\"section-number\">12. 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diff --git a/docs/build/html/terminology.html b/docs/build/html/terminology.html
index b0544e0..e70a676 100644
--- a/docs/build/html/terminology.html
+++ b/docs/build/html/terminology.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>11. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
+    <title>12. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="12. RATES FOR 2025" href="rates_2025.html" />
-    <link rel="prev" title="10. REVIEW QUESTIONS" href="review_questions.html" /> 
+    <link rel="next" title="13. RATES FOR 2025" href="rates_2025.html" />
+    <link rel="prev" title="11. REVIEW QUESTIONS" href="review_questions.html" /> 
   </head><body>
     <div class="related" role="navigation" aria-label="Related">
       <h3>Navigation</h3>
@@ -25,13 +25,13 @@
           <a href="genindex.html" title="General Index"
              accesskey="I">index</a></li>
         <li class="right" >
-          <a href="rates_2025.html" title="12. RATES FOR 2025"
+          <a href="rates_2025.html" title="13. RATES FOR 2025"
              accesskey="N">next</a> |</li>
         <li class="right" >
-          <a href="review_questions.html" title="10. REVIEW QUESTIONS"
+          <a href="review_questions.html" title="11. REVIEW QUESTIONS"
              accesskey="P">previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>TERMINOLOGY</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>TERMINOLOGY</a></li> 
       </ul>
     </div>  
 
@@ -41,12 +41,12 @@
           <div class="body" role="main">
             
   <section id="terminology">
-<h1><span class="section-number">11. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading">¶</a></h1>
+<h1><span class="section-number">12. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading">¶</a></h1>
 <section id="pensionable-earnings">
-<h2><span class="section-number">11.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">12.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading">¶</a></h2>
 </section>
 <section id="insurable-earnings">
-<h2><span class="section-number">11.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">12.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading">¶</a></h2>
 </section>
 </section>
 
@@ -60,9 +60,9 @@
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">11. TERMINOLOGY</a><ul>
-<li><a class="reference internal" href="#pensionable-earnings">11.1. Pensionable Earnings</a></li>
-<li><a class="reference internal" href="#insurable-earnings">11.2. Insurable Earnings</a></li>
+<li><a class="reference internal" href="#">12. TERMINOLOGY</a><ul>
+<li><a class="reference internal" href="#pensionable-earnings">12.1. Pensionable Earnings</a></li>
+<li><a class="reference internal" href="#insurable-earnings">12.2. Insurable Earnings</a></li>
 </ul>
 </li>
 </ul>
@@ -71,12 +71,12 @@
   <div>
     <h4>Previous topic</h4>
     <p class="topless"><a href="review_questions.html"
-                          title="previous chapter"><span class="section-number">10. </span>REVIEW QUESTIONS</a></p>
+                          title="previous chapter"><span class="section-number">11. </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">12. </span>RATES FOR 2025</a></p>
+                          title="next chapter"><span class="section-number">13. </span>RATES FOR 2025</a></p>
   </div>
   <div role="note" aria-label="source link">
     <h3>This Page</h3>
@@ -106,13 +106,13 @@
           <a href="genindex.html" title="General Index"
              >index</a></li>
         <li class="right" >
-          <a href="rates_2025.html" title="12. RATES FOR 2025"
+          <a href="rates_2025.html" title="13. RATES FOR 2025"
              >next</a> |</li>
         <li class="right" >
-          <a href="review_questions.html" title="10. REVIEW QUESTIONS"
+          <a href="review_questions.html" title="11. REVIEW QUESTIONS"
              >previous</a> |</li>
         <li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
-        <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>TERMINOLOGY</a></li> 
+        <li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>TERMINOLOGY</a></li> 
       </ul>
     </div>
     <div class="footer" role="contentinfo">
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