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compliance
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docs/build/html/_sources/compliance.rst.txt
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docs/build/html/_sources/compliance.rst.txt
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PAYROLL COMPLIANCE AND REGULATIONS
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##################################
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**Learning Objectives**
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**LEARNING OBJECTIVES**
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By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
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This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
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@@ -365,13 +365,15 @@ through regulations.
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*Example:*
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The Income Tax Act
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*The Income Tax Act*
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The legislation: Specifies that employers are required to withhold income tax from employees.
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The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc.
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Non-periodic bonus payments- Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
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*Non-periodic bonus payments*
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Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
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may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated
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through a calculation prescribed in the regulation within the Act.
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docs/build/html/_sources/cpp-and-ei.rst.txt
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############################################
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CANADA PENSION PLAN AND EMPLOYMENT INSURANCE
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#############################################
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**Learning Objectives**
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This chapter will cover the following topics:
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1. Identify the following Canada Pension Plan components:
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- Who must contribute to the Canada Pension Plan
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- Types of employment subject to Canada Pension Plan contributions
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- Types of employment not subject to Canada Pension Plan contributions
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- Payments and benefits subject to Canada Pension Plan contributions
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- Payments and benefits not subject to Canada Pension Plan contributions
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2. Calculate Canada Pension Plan contributions at an individual level
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3. Identify the following Employment Insurance components:
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- Who must pay Employment Insurance premiums
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- Types of employment subject to Employment Insurance premiums
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- Types of employment not subject to Employment Insurance premiums
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- Payments and benefits subject to Employment Insurance premiums
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- Payments and benefits not subject to Employment Insurance premiums
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4. Calculate Employment Insurance premiums at an individual level
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5. Describe the purpose of a Record of Employment
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6. Identify when the Record of Employment must be completed
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1
docs/build/html/_sources/index.rst.txt
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docs/build/html/_sources/index.rst.txt
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@@ -25,6 +25,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
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introduction
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terminology
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compliance
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cpp-and-ei
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compensation
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onboarding_employee
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payroll_accounting
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docs/build/html/compliance.html
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<link rel="index" title="Index" href="genindex.html" />
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<link rel="search" title="Search" href="search.html" />
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<link rel="next" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS" href="compensation.html" />
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<link rel="next" title="<no title>" href="cpp-and-ei.html" />
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<link rel="prev" title="3. TERMINOLOGY" href="terminology.html" />
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</head><body>
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<div class="related" role="navigation" aria-label="Related">
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@@ -25,7 +25,7 @@
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<a href="genindex.html" title="General Index"
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accesskey="I">index</a></li>
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<li class="right" >
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<a href="compensation.html" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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<a href="cpp-and-ei.html" title="<no title>"
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accesskey="N">next</a> |</li>
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<li class="right" >
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<a href="terminology.html" title="3. TERMINOLOGY"
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<section id="payroll-compliance-and-regulations">
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<h1><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading">¶</a></h1>
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<p><strong>Learning Objectives</strong></p>
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<p><strong>LEARNING OBJECTIVES</strong></p>
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<p>By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
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This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
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processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they
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@@ -366,10 +366,11 @@ applied.</p>
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through regulations.</p>
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<blockquote>
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<div><p><em>Example:</em></p>
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<p>The Income Tax Act</p>
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<p><em>The Income Tax Act</em></p>
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<p>The legislation: Specifies that employers are required to withhold income tax from employees.</p>
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<p>The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc.</p>
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<p>Non-periodic bonus payments- Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
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<p><em>Non-periodic bonus payments</em></p>
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<p>Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
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may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated
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through a calculation prescribed in the regulation within the Act.</p>
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</div></blockquote>
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@@ -904,8 +905,8 @@ morning at 10:00 to discuss?</em></p>
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</div>
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<div>
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<h4>Next topic</h4>
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<p class="topless"><a href="compensation.html"
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title="next chapter"><span class="section-number">5. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></p>
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<p class="topless"><a href="cpp-and-ei.html"
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title="next chapter"><no title></a></p>
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</div>
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<div role="note" aria-label="source link">
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<h3>This Page</h3>
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@@ -935,7 +936,7 @@ morning at 10:00 to discuss?</em></p>
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<a href="genindex.html" title="General Index"
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>index</a></li>
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<li class="right" >
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<a href="compensation.html" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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<a href="cpp-and-ei.html" title="<no title>"
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>next</a> |</li>
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<li class="right" >
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<a href="terminology.html" title="3. TERMINOLOGY"
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<!DOCTYPE html>
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<title><no title> — 🍁 Payroll Administration Fall 2025 documentation</title>
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<link rel="search" title="Search" href="search.html" />
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<link rel="next" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS" href="compensation.html" />
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<link rel="prev" title="4. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
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<div class="related" role="navigation" aria-label="Related">
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<h3>Navigation</h3>
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<ul>
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<li class="right" style="margin-right: 10px">
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<a href="genindex.html" title="General Index"
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accesskey="I">index</a></li>
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<li class="right" >
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<a href="compensation.html" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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accesskey="N">next</a> |</li>
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<li class="right" >
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<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
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accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> »</li>
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<div class="document">
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<div class="documentwrapper">
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<div class="bodywrapper">
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<div class="body" role="main">
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<p><strong>Learning Objectives</strong></p>
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<p>This chapter will cover the following topics:</p>
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<blockquote>
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<div><ol class="arabic simple">
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<li><p>Identify the following Canada Pension Plan components:</p></li>
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</ol>
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<blockquote>
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<div><ul class="simple">
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<li><p>Who must contribute to the Canada Pension Plan</p></li>
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<li><p>Types of employment subject to Canada Pension Plan contributions</p></li>
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<li><p>Types of employment not subject to Canada Pension Plan contributions</p></li>
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<li><p>Payments and benefits subject to Canada Pension Plan contributions</p></li>
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<li><p>Payments and benefits not subject to Canada Pension Plan contributions</p></li>
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</ul>
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</div></blockquote>
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<ol class="arabic simple" start="2">
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<li><p>Calculate Canada Pension Plan contributions at an individual level</p></li>
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<li><p>Identify the following Employment Insurance components:</p></li>
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</ol>
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<blockquote>
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<div><ul class="simple">
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<li><p>Who must pay Employment Insurance premiums</p></li>
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<li><p>Types of employment subject to Employment Insurance premiums</p></li>
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<li><p>Types of employment not subject to Employment Insurance premiums</p></li>
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<li><p>Payments and benefits subject to Employment Insurance premiums</p></li>
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<li><p>Payments and benefits not subject to Employment Insurance premiums</p></li>
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</ul>
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</div></blockquote>
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<ol class="arabic simple" start="4">
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<li><p>Calculate Employment Insurance premiums at an individual level</p></li>
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<li><p>Describe the purpose of a Record of Employment</p></li>
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<li><p>Identify when the Record of Employment must be completed</p></li>
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</ol>
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</div></blockquote>
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<div class="clearer"></div>
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<h4>Previous topic</h4>
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<p class="topless"><a href="compliance.html"
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title="previous chapter"><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
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</div>
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<div>
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<h4>Next topic</h4>
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<p class="topless"><a href="compensation.html"
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title="next chapter"><span class="section-number">5. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></p>
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</div>
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<div role="note" aria-label="source link">
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<h3>This Page</h3>
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<ul>
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<a href="genindex.html" title="General Index"
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>index</a></li>
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<li class="right" >
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<a href="compensation.html" title="5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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>next</a> |</li>
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