compliance

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ABOUT THE AUTHOR ABOUT THE AUTHOR
############################################# #############################################
**Alexander Bobkov** **Alexander Bobkov**

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* :ref:`genindex` * :ref:`genindex`
############################################## **sys variables**
Canadian Payroll Administration
##############################################
.. program-output:: python --version .. program-output:: python --version

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PREFACE PREFACE
###################### ######################
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. The material of this study guide aim to make students to be be able to:
Students will learn how to:
- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees. - Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
- Identify and meet payroll-related obligations for businesses. - Identify and meet payroll-related obligations for businesses.
@@ -13,41 +11,15 @@ Students will learn how to:
- Payroll's responsibilities from hiring through to termination. - Payroll's responsibilities from hiring through to termination.
- Payroll compliance legislation in practical scenarios. - Payroll compliance legislation in practical scenarios.
- Individual pay calculation process. - Individual pay calculation process.
Learning Outcomes
******************
The material of this study guide aim to make students to be be able to:
- Calculate regular individual pay - Calculate regular individual pay
- Calculate non-regular individual pay - Calculate non-regular individual pay
- Calculate termination payments - Calculate termination payments
- Complete a Record of Employment (ROE) - Complete a Record of Employment (ROE)
- Apply federal and provincial legislation to payroll, including: - Apply federal and provincial legislation to payroll, including:
- The Canada Pension Plan Act - The Canada Pension Plan Act
- The Employment Insurance Act - The Employment Insurance Act
- The Income Tax Act - The Income Tax Act
- Employment Standards legislation - Employment Standards legislation
- Workers' Compensation Acts - Workers' Compensation Acts
- Québec-specific legislation - Québec-specific legislation
Recommended Course Material
****************************
Material Structure Overview
****************************
1. Introduction to Canadian Payroll
#. Labour and Employment Standards
#. Accounting for Payroll
#. Calculating Gross Pay
#. Pensionable, Insurable, and Taxable Earnings
#. Calculating Net Pay
#. Calculating Employer's Source Deduction Remittances
#. Termination of Employment:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.

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<div class="toctree-wrapper compound"> <div class="toctree-wrapper compound">
<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p> <p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
<ul> <ul>
<li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a><ul> <li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a></li>
<li class="toctree-l2"><a class="reference internal" href="preface.html#learning-outcomes">1.1. Learning Outcomes</a></li>
<li class="toctree-l2"><a class="reference internal" href="preface.html#recommended-course-material">1.2. Recommended Course Material</a></li>
<li class="toctree-l2"><a class="reference internal" href="preface.html#material-structure-overview">1.3. Material Structure Overview</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION</a><ul> <li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#outcomes">2.1. Outcomes</a><ul> <li class="toctree-l2"><a class="reference internal" href="introduction.html#outcomes">2.1. Outcomes</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-legal-framework">2.1.1. Payroll Legal Framework</a></li> <li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-legal-framework">2.1.1. Payroll Legal Framework</a></li>
@@ -171,16 +166,14 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<ul class="simple"> <ul class="simple">
<li><p><a class="reference internal" href="genindex.html"><span class="std std-ref">Index</span></a></p></li> <li><p><a class="reference internal" href="genindex.html"><span class="std std-ref">Index</span></a></p></li>
</ul> </ul>
</section> <p><strong>sys variables</strong></p>
</section>
<section id="canadian-payroll-administration">
<h1>Canadian Payroll Administration<a class="headerlink" href="#canadian-payroll-administration" title="Link to this heading"></a></h1>
<div class="highlight-text notranslate"><div class="highlight"><pre><span></span>Python 3.12.3 <div class="highlight-text notranslate"><div class="highlight"><pre><span></span>Python 3.12.3
</pre></div> </pre></div>
</div> </div>
<div class="highlight-text notranslate"><div class="highlight"><pre><span></span>5 <div class="highlight-text notranslate"><div class="highlight"><pre><span></span>5
</pre></div> </pre></div>
</div> </div>
</section>
</section> </section>
@@ -197,7 +190,6 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li><a class="reference internal" href="#glossary">Glossary</a></li> <li><a class="reference internal" href="#glossary">Glossary</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#canadian-payroll-administration">Canadian Payroll Administration</a></li>
</ul> </ul>
</div> </div>

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@@ -42,8 +42,7 @@
<section id="preface"> <section id="preface">
<h1><span class="section-number">1. </span>PREFACE<a class="headerlink" href="#preface" title="Link to this heading"></a></h1> <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>The material of this study guide aim to make students to be be able to:</p>
<p>Students will learn how to:</p>
<ul class="simple"> <ul class="simple">
<li><p>Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.</p></li> <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> <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>Payrolls responsibilities from hiring through to termination.</p></li>
<li><p>Payroll compliance legislation in practical scenarios.</p></li> <li><p>Payroll compliance legislation in practical scenarios.</p></li>
<li><p>Individual pay calculation process.</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 regular individual pay</p></li>
<li><p>Calculate non-regular individual pay</p></li> <li><p>Calculate non-regular individual pay</p></li>
<li><p>Calculate termination payments</p></li> <li><p>Calculate termination payments</p></li>
<li><p>Complete a Record of Employment (ROE)</p></li> <li><p>Complete a Record of Employment (ROE)</p></li>
<li><p>Apply federal and provincial legislation to payroll, including: <li><p>Apply federal and provincial legislation to payroll, including:</p>
- The Canada Pension Plan Act <ul>
- The Employment Insurance Act <li><p>The Canada Pension Plan Act</p></li>
- The Income Tax Act <li><p>The Employment Insurance Act</p></li>
- Employment Standards legislation <li><p>The Income Tax Act</p></li>
- Workers Compensation Acts <li><p>Employment Standards legislation</p></li>
- Québec-specific legislation</p></li> <li><p>Workers Compensation Acts</p></li>
</ul> <li><p>Québec-specific legislation</p></li>
</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>
</ul> </ul>
</li> </li>
</ol> </ul>
<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>
</section> </section>
@@ -102,18 +75,6 @@
</div> </div>
<div class="sphinxsidebar" role="navigation" aria-label="Main"> <div class="sphinxsidebar" role="navigation" aria-label="Main">
<div class="sphinxsidebarwrapper"> <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> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="index.html" <p class="topless"><a href="index.html"

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# This file records the configuration used when building these files. When it is not found, a full rebuild will be done. # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: 7cd49c70506a619a9261adecb4cd6980 config: a30e22e9aacc94f808b18646ef34b9b5
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<a class="reference internal" href="#preface"> <a class="reference internal" href="#preface">
1. PREFACE 1. PREFACE
</a> </a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#learning-outcomes">
1.1. Learning Outcomes
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#recommended-course-material">
1.2. Recommended Course Material
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#material-structure-overview">
1.3. Material Structure Overview
</a>
</li>
</ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#introduction"> <a class="reference internal" href="#introduction">
@@ -504,10 +487,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
</a> </a>
</h2> </h2>
<p> <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. The material of this study guide aim to make students to be be able to:
</p>
<p>
Students will learn how to:
</p> </p>
<ul class="simple"> <ul class="simple">
<li> <li>
@@ -545,18 +525,6 @@ to confidently perform essential payroll functions encountered in day-to-day ope
Individual pay calculation process. Individual pay calculation process.
</p> </p>
</li> </li>
</ul>
<section id="learning-outcomes">
<h3>
Learning Outcomes
<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
&para;
</a>
</h3>
<p>
The material of this study guide aim to make students to be be able to:
</p>
<ul class="simple">
<li> <li>
<p> <p>
Calculate regular individual pay Calculate regular individual pay
@@ -580,94 +548,41 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li> <li>
<p> <p>
Apply federal and provincial legislation to payroll, including: 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&rsquo; Compensation Acts
- Qu&eacute;bec-specific legislation
</p> </p>
</li> <ul>
</ul>
</section>
<section id="recommended-course-material">
<h3>
Recommended Course Material
<a class="headerlink" href="#recommended-course-material" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="material-structure-overview">
<h3>
Material Structure Overview
<a class="headerlink" href="#material-structure-overview" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<li> <li>
<p> <p>
Introduction to Canadian Payroll The Canada Pension Plan Act
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Labour and Employment Standards The Employment Insurance Act
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Accounting for Payroll The Income Tax Act
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculating Gross Pay Employment Standards legislation
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Pensionable, Insurable, and Taxable Earnings Workers&rsquo; Compensation Acts
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculating Net Pay Qu&eacute;bec-specific legislation
</p>
</li>
<li>
<p>
Calculating Employer&rsquo;s 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> </p>
</li> </li>
</ul> </ul>
</li> </li>
</ol> </ul>
<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>
</section> </section>
<span id="document-introduction"> <span id="document-introduction">
</span> </span>
@@ -4729,15 +4644,11 @@ this amount to determine the amount of your tax deductions. ^
</p> </p>
</li> </li>
</ul> </ul>
</section> <p>
</section> <strong>
<section id="canadian-payroll-administration"> sys variables
<h1> </strong>
Canadian Payroll Administration </p>
<a class="headerlink" href="#canadian-payroll-administration" title="Link to this heading">
&para;
</a>
</h1>
<div class="highlight-text notranslate"> <div class="highlight-text notranslate">
<div class="highlight"> <div class="highlight">
<pre><span></span>Python 3.12.3 <pre><span></span>Python 3.12.3
@@ -4751,6 +4662,7 @@ this amount to determine the amount of your tax deductions. ^
</div> </div>
</div> </div>
</section> </section>
</section>
<div class="clearer"> <div class="clearer">
</div> </div>
</div> </div>