compliance

This commit is contained in:
2025-07-18 21:51:03 -04:00
parent f863e9c371
commit 5ec185e586
12 changed files with 94 additions and 260 deletions

View File

@@ -42,8 +42,7 @@
<section id="preface">
<h1><span class="section-number">1. </span>PREFACE<a class="headerlink" href="#preface" title="Link to this heading"></a></h1>
<p>Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.</p>
<p>Students will learn how to:</p>
<p>The material of this study guide aim to make students to be be able to:</p>
<ul class="simple">
<li><p>Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.</p></li>
<li><p>Identify and meet payroll-related obligations for businesses.</p></li>
@@ -52,47 +51,21 @@
<li><p>Payrolls responsibilities from hiring through to termination.</p></li>
<li><p>Payroll compliance legislation in practical scenarios.</p></li>
<li><p>Individual pay calculation process.</p></li>
</ul>
<section id="learning-outcomes">
<h2><span class="section-number">1.1. </span>Learning Outcomes<a class="headerlink" href="#learning-outcomes" title="Link to this heading"></a></h2>
<p>The material of this study guide aim to make students to be be able to:</p>
<ul class="simple">
<li><p>Calculate regular individual pay</p></li>
<li><p>Calculate non-regular individual pay</p></li>
<li><p>Calculate termination payments</p></li>
<li><p>Complete a Record of Employment (ROE)</p></li>
<li><p>Apply federal and provincial legislation to payroll, including:
- The Canada Pension Plan Act
- The Employment Insurance Act
- The Income Tax Act
- Employment Standards legislation
- Workers Compensation Acts
- Québec-specific legislation</p></li>
</ul>
</section>
<section id="recommended-course-material">
<h2><span class="section-number">1.2. </span>Recommended Course Material<a class="headerlink" href="#recommended-course-material" title="Link to this heading"></a></h2>
</section>
<section id="material-structure-overview">
<h2><span class="section-number">1.3. </span>Material Structure Overview<a class="headerlink" href="#material-structure-overview" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>Introduction to Canadian Payroll</p></li>
<li><p>Labour and Employment Standards</p></li>
<li><p>Accounting for Payroll</p></li>
<li><p>Calculating Gross Pay</p></li>
<li><p>Pensionable, Insurable, and Taxable Earnings</p></li>
<li><p>Calculating Net Pay</p></li>
<li><p>Calculating Employers Source Deduction Remittances</p></li>
<li><p>Termination of Employment:</p>
<ul class="simple">
<li><p>Record of Employment (ROE)</p></li>
<li><p>Termination Payments</p></li>
<li><p>Retirement Pay</p></li>
<li><p>Apply federal and provincial legislation to payroll, including:</p>
<ul>
<li><p>The Canada Pension Plan Act</p></li>
<li><p>The Employment Insurance Act</p></li>
<li><p>The Income Tax Act</p></li>
<li><p>Employment Standards legislation</p></li>
<li><p>Workers Compensation Acts</p></li>
<li><p>Québec-specific legislation</p></li>
</ul>
</li>
</ol>
<p>In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.</p>
</section>
</ul>
</section>
@@ -102,18 +75,6 @@
</div>
<div class="sphinxsidebar" role="navigation" aria-label="Main">
<div class="sphinxsidebarwrapper">
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">1. PREFACE</a><ul>
<li><a class="reference internal" href="#learning-outcomes">1.1. Learning Outcomes</a></li>
<li><a class="reference internal" href="#recommended-course-material">1.2. Recommended Course Material</a></li>
<li><a class="reference internal" href="#material-structure-overview">1.3. Material Structure Overview</a></li>
</ul>
</li>
</ul>
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="index.html"