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:caption: Table of Contents:
:numbered:
preface
introduction
payroll_accounting
review_questions

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INTRODUCTION
############
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.
Students will learn how to:
- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
- Identify and meet payroll-related obligations for businesses.
- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
- Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
- Payroll's responsibilities from hiring through to termination.
- Payroll compliance legislation in practical scenarios.
- 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 non-regular individual pay
- Calculate termination payments
- Complete a Record of Employment (ROE)
- 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
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.
***********************
Payroll Legal Framework
***********************

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@@ -0,0 +1,48 @@
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.
Students will learn how to:
- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
- Identify and meet payroll-related obligations for businesses.
- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
- Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
- Payroll's responsibilities from hiring through to termination.
- Payroll compliance legislation in practical scenarios.
- 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 non-regular individual pay
- Calculate termination payments
- Complete a Record of Employment (ROE)
- 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
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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@@ -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. Errors and Errata &#8212; Payroll Administration Fall 2025 documentation</title>
<title>10. Errors and Errata &#8212; Payroll Administration Fall 2025 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 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="prev" title="6. REFERENCES" href="references.html" />
<link rel="prev" title="9. REFERENCES" href="references.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<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="6. REFERENCES"
<a href="references.html" title="9. REFERENCES"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </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">7. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
<h1><span class="section-number">10. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
</section>
@@ -50,7 +50,7 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="references.html"
title="previous chapter"><span class="section-number">6. </span>REFERENCES</a></p>
title="previous chapter"><span class="section-number">9. </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="6. REFERENCES"
<a href="references.html" title="9. REFERENCES"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>Errors and Errata</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

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@@ -15,7 +15,7 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="1. INTRODUCTION" href="introduction.html" />
<link rel="next" title="1. Learning Outcomes" href="preface.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -24,7 +24,7 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="introduction.html" title="1. INTRODUCTION"
<a href="preface.html" title="1. Learning Outcomes"
accesskey="N">next</a> |</li>
<li class="nav-item nav-item-0"><a href="#">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">Canadian Payroll Administration</a></li>
@@ -47,37 +47,38 @@
<div class="toctree-wrapper compound">
<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
<ul>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">1. INTRODUCTION</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#learning-outcomes">1.1. Learning Outcomes</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#recommended-course-material">1.2. Recommended Course Material</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#material-structure-overview">1.3. Material Structure Overview</a></li>
<li class="toctree-l1"><a class="reference internal" href="preface.html">1. Learning Outcomes</a></li>
<li class="toctree-l1"><a class="reference internal" href="preface.html#recommended-course-material">2. Recommended Course Material</a></li>
<li class="toctree-l1"><a class="reference internal" href="preface.html#material-structure-overview">3. Material Structure Overview</a></li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">4. INTRODUCTION</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-legal-framework">4.1. Payroll Legal Framework</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">2. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">2.1. Journal Entries</a></li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">5. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">5.1. Journal Entries</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">3. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">3.1. New Employee Information</a></li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">6. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">6.1. New Employee Information</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">4. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#employment-standards-requirements">4.1. Employment Standards Requirements</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">4.2. Internal Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">4.3. Required Federal and Provincial/Territorial Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">4.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">4.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">4.6. Example Evaluations</a></li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">7. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#employment-standards-requirements">7.1. Employment Standards Requirements</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">7.2. Internal Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">7.3. Required Federal and Provincial/Territorial Forms</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">7.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">7.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">7.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">5. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">5.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">5.3. References</a></li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">8. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">8.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">8.3. References</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">6. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">7. Errors and Errata</a></li>
<li class="toctree-l1"><a class="reference internal" href="references.html">9. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">10. Errors and Errata</a></li>
</ul>
</div>
<section id="glossary">
@@ -107,8 +108,8 @@
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="introduction.html"
title="next chapter"><span class="section-number">1. </span>INTRODUCTION</a></p>
<p class="topless"><a href="preface.html"
title="next chapter"><span class="section-number">1. </span>Learning Outcomes</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -138,7 +139,7 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="introduction.html" title="1. INTRODUCTION"
<a href="preface.html" title="1. Learning Outcomes"
>next</a> |</li>
<li class="nav-item nav-item-0"><a href="#">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">Canadian Payroll Administration</a></li>

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@@ -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>1. INTRODUCTION &#8212; Payroll Administration Fall 2025 documentation</title>
<title>4. INTRODUCTION &#8212; Payroll Administration Fall 2025 documentation</title>
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<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="2. Payroll Accounting" href="payroll_accounting.html" />
<link rel="prev" title="Canadian Payroll Administration" href="index.html" />
<link rel="next" title="5. Payroll Accounting" href="payroll_accounting.html" />
<link rel="prev" title="1. Learning Outcomes" href="preface.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="payroll_accounting.html" title="2. Payroll Accounting"
<a href="payroll_accounting.html" title="5. Payroll Accounting"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="index.html" title="Canadian Payroll Administration"
<a href="preface.html" title="1. Learning Outcomes"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">1. </span>INTRODUCTION</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>INTRODUCTION</a></li>
</ul>
</div>
@@ -41,60 +41,12 @@
<div class="body" role="main">
<section id="introduction">
<h1><span class="section-number">1. </span>INTRODUCTION<a class="headerlink" href="#introduction" 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>
<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>
<li><p>Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.</p></li>
<li><p>Apply payroll procedures using computerized payroll software through practical, hands-on exercises.</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>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:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay</p></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>
<h1><span class="section-number">4. </span>INTRODUCTION<a class="headerlink" href="#introduction" title="Link to this heading"></a></h1>
<section id="payroll-legal-framework">
<h3><span class="section-number">1.3.1. </span>Payroll Legal Framework<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.1. </span>Payroll Legal Framework<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading"></a></h2>
<p>The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.</p>
</section>
</section>
</section>
@@ -107,13 +59,8 @@ The system is built to handle various payroll scenarios, including different emp
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">1. INTRODUCTION</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><ul>
<li><a class="reference internal" href="#payroll-legal-framework">1.3.1. Payroll Legal Framework</a></li>
</ul>
</li>
<li><a class="reference internal" href="#">4. INTRODUCTION</a><ul>
<li><a class="reference internal" href="#payroll-legal-framework">4.1. Payroll Legal Framework</a></li>
</ul>
</li>
</ul>
@@ -121,13 +68,13 @@ The system is built to handle various payroll scenarios, including different emp
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="index.html"
title="previous chapter">Canadian Payroll Administration</a></p>
<p class="topless"><a href="preface.html"
title="previous chapter"><span class="section-number">1. </span>Learning Outcomes</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="payroll_accounting.html"
title="next chapter"><span class="section-number">2. </span>Payroll Accounting</a></p>
title="next chapter"><span class="section-number">5. </span>Payroll Accounting</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -157,13 +104,13 @@ The system is built to handle various payroll scenarios, including different emp
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="payroll_accounting.html" title="2. Payroll Accounting"
<a href="payroll_accounting.html" title="5. Payroll Accounting"
>next</a> |</li>
<li class="right" >
<a href="index.html" title="Canadian Payroll Administration"
<a href="preface.html" title="1. Learning Outcomes"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">1. </span>INTRODUCTION</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>INTRODUCTION</a></li>
</ul>
</div>
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<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>4. OBNOARDING EMPLOYEE &#8212; Payroll Administration Fall 2025 documentation</title>
<title>7. OBNOARDING EMPLOYEE &#8212; Payroll Administration Fall 2025 documentation</title>
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@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="5. RATES FOR 2025" href="rates_2025.html" />
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<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="5. RATES FOR 2025"
<a href="rates_2025.html" title="8. RATES FOR 2025"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="review_questions.html" title="3. REVIEW QUESTIONS"
<a href="review_questions.html" title="6. REVIEW QUESTIONS"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>OBNOARDING EMPLOYEE</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>OBNOARDING EMPLOYEE</a></li>
</ul>
</div>
@@ -41,9 +41,9 @@
<div class="body" role="main">
<section id="obnoarding-employee">
<h1><span class="section-number">4. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<h1><span class="section-number">7. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<section id="employment-standards-requirements">
<h2><span class="section-number">4.1. </span>Employment Standards Requirements<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.1. </span>Employment Standards Requirements<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading"></a></h2>
<p>Each province/territory, as well as the federal government, sets minimum employment standards, including:</p>
<ul class="simple">
<li><p>Minimum wage</p></li>
@@ -58,7 +58,7 @@
</ul>
</section>
<section id="internal-forms">
<h2><span class="section-number">4.2. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.2. </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>
@@ -68,7 +68,7 @@
<li><p>Confidentiality agreement</p></li>
</ul>
<section id="authorization-for-hiring">
<h3><span class="section-number">4.2.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.1. </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 employees basic info</p></li>
@@ -79,7 +79,7 @@
<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">4.2.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.2. </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>Union dues are deducted</p></li>
@@ -88,7 +88,7 @@
</ul>
</section>
<section id="benefit-enrollment-forms">
<h3><span class="section-number">4.2.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.3. </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>
@@ -96,7 +96,7 @@
</ul>
</section>
<section id="confidentiality-agreement">
<h3><span class="section-number">4.2.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.4. </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>
@@ -105,7 +105,7 @@
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">4.3. </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">7.3. </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">
@@ -126,7 +126,7 @@
<li><p>Social Insurance Number</p></li>
</ul>
<section id="tax-credits-td1">
<h3><span class="section-number">4.3.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.3.1. </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>
@@ -149,7 +149,7 @@
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">4.3.2. </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">7.3.2. </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>
@@ -166,7 +166,7 @@
</section>
</section>
<section id="content-review-highlights">
<h2><span class="section-number">4.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.4. </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>
@@ -175,7 +175,7 @@
</ul>
</section>
<section id="review-questions-sample">
<h2><span class="section-number">4.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.5. </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>
@@ -187,7 +187,7 @@
</ol>
</section>
<section id="example-evaluations">
<h2><span class="section-number">4.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.6. </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>
@@ -211,23 +211,23 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#employment-standards-requirements">4.1. Employment Standards Requirements</a></li>
<li><a class="reference internal" href="#internal-forms">4.2. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">4.2.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">4.2.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">4.2.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">4.2.4. Confidentiality Agreement</a></li>
<li><a class="reference internal" href="#">7. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#employment-standards-requirements">7.1. Employment Standards Requirements</a></li>
<li><a class="reference internal" href="#internal-forms">7.2. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">7.2.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">7.2.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">7.2.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">7.2.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">4.3. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">4.3.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">4.3.2. Tax Credits (TP-1015.3-V Québec)</a></li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">7.3. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">7.3.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">7.3.2. Tax Credits (TP-1015.3-V Québec)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-review-highlights">4.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">4.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">4.6. Example Evaluations</a></li>
<li><a class="reference internal" href="#content-review-highlights">7.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">7.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">7.6. Example Evaluations</a></li>
</ul>
</li>
</ul>
@@ -236,12 +236,12 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="review_questions.html"
title="previous chapter"><span class="section-number">3. </span>REVIEW QUESTIONS</a></p>
title="previous chapter"><span class="section-number">6. </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">5. </span>RATES FOR 2025</a></p>
title="next chapter"><span class="section-number">8. </span>RATES FOR 2025</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -271,13 +271,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="rates_2025.html" title="5. RATES FOR 2025"
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>next</a> |</li>
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<a href="review_questions.html" title="6. REVIEW QUESTIONS"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>OBNOARDING EMPLOYEE</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>OBNOARDING EMPLOYEE</a></li>
</ul>
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@@ -5,7 +5,7 @@
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<link rel="search" title="Search" href="search.html" />
<link rel="next" title="3. REVIEW QUESTIONS" href="review_questions.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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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>Payroll Accounting</a></li>
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</ul>
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@@ -41,11 +41,11 @@
<div class="body" role="main">
<section id="payroll-accounting">
<h1><span class="section-number">2. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<h1><span class="section-number">5. </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">2.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<h2><span class="section-number">5.1. </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">2.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<h3><span class="section-number">5.1.1. </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">2.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<h3><span class="section-number">5.1.2. </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 organizations 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 organizations 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>
<div class="line-block">
@@ -82,10 +82,10 @@ 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="#">2. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">2.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">2.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">2.1.2. Journal Entries</a></li>
<li><a class="reference internal" href="#">5. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">5.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">5.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">5.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
@@ -96,12 +96,12 @@ These entries are essential for maintaining accurate financial records and ensur
<div>
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<p class="topless"><a href="introduction.html"
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@@ -131,13 +131,13 @@ These entries are essential for maintaining accurate financial records and ensur
<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">2. </span>Payroll Accounting</a></li>
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<!DOCTYPE html>
<html lang="en" data-content_root="./">
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<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" />
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<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>
<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>
<li><p>Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.</p></li>
<li><p>Apply payroll procedures using computerized payroll software through practical, hands-on exercises.</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>Individual pay calculation process.</p></li>
</ul>
<section id="learning-outcomes">
<h1><span class="section-number">1. </span>Learning Outcomes<a class="headerlink" href="#learning-outcomes" title="Link to this heading"></a></h1>
<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">
<h1><span class="section-number">2. </span>Recommended Course Material<a class="headerlink" href="#recommended-course-material" title="Link to this heading"></a></h1>
</section>
<section id="material-structure-overview">
<h1><span class="section-number">3. </span>Material Structure Overview<a class="headerlink" href="#material-structure-overview" title="Link to this heading"></a></h1>
<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:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay</p></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>
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<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">1. Learning Outcomes</a></li>
<li><a class="reference internal" href="#recommended-course-material">2. Recommended Course Material</a></li>
<li><a class="reference internal" href="#material-structure-overview">3. Material Structure Overview</a></li>
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<p class="topless"><a href="index.html"
title="previous chapter">Canadian Payroll Administration</a></p>
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title="next chapter"><span class="section-number">4. </span>INTRODUCTION</a></p>
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<h1><span class="section-number">5. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<h1><span class="section-number">8. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
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<h2><span class="section-number">5.1. </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">8.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
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@@ -121,7 +121,7 @@
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</section>
<section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">5.2. </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">8.2. </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>
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@@ -150,7 +150,7 @@
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<h2><span class="section-number">5.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<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>
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@@ -166,10 +166,10 @@
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<li><a class="reference internal" href="#">5. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
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<li><a class="reference internal" href="#">8. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">8.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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@@ -178,12 +178,12 @@
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<h1><span class="section-number">3. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<h1><span class="section-number">6. </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>
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<h2><span class="section-number">3.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
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<p>Which one of the following is correct?
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@@ -62,8 +62,8 @@ c. Choice C</p>
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@@ -72,12 +72,12 @@ c. Choice C</p>
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@@ -107,13 +107,13 @@ c. Choice C</p>
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