diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo index e3acf3c..44dd52c 100644 --- a/docs/build/simplepdf/.buildinfo +++ b/docs/build/simplepdf/.buildinfo @@ -1,4 +1,4 @@ # Sphinx build info version 1 # This file records the configuration used when building these files. When it is not found, a full rebuild will be done. -config: 62d3bbf7e303fc453a66001819bd781b +config: 1f23c38eae6f72b3cf7b746fce4ce27c tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/Payroll Administration 2025.pdf b/docs/build/simplepdf/Payroll Administration 2025.pdf index 8f404ef..9e09329 100644 Binary files a/docs/build/simplepdf/Payroll Administration 2025.pdf and b/docs/build/simplepdf/Payroll Administration 2025.pdf differ diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index 39ba45d..fcd71e2 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -583,7 +583,7 @@ The system is built to handle various payroll scenarios, including different emp

- Learning Objectives + LEARNING OBJECTIVES

@@ -1322,7 +1322,9 @@ through regulations.

- The Income Tax Act + + The Income Tax Act +

The legislation: Specifies that employers are required to withhold income tax from employees. @@ -1331,7 +1333,12 @@ through regulations. The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc.

- 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 + + 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 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 through a calculation prescribed in the regulation within the Act.

@@ -2425,6 +2432,118 @@ morning at 10:00 to discuss? + + +

+ + Learning Objectives + +

+

+ This chapter will cover the following topics: +

+
+
+
    +
  1. +

    + Identify the following Canada Pension Plan components: +

    +
    2. +
+
+
+
    +
  • +

    + Who must contribute to the Canada Pension Plan +

    +
    • +
  • +

    + Types of employment subject to Canada Pension Plan contributions +

    +
    • +
  • +

    + Types of employment not subject to Canada Pension Plan contributions +

    +
    • +
  • +

    + Payments and benefits subject to Canada Pension Plan contributions +

    +
    • +
  • +

    + Payments and benefits not subject to Canada Pension Plan contributions +

    +
    • +
+
+
+
    +
  1. +

    + Calculate Canada Pension Plan contributions at an individual level +

    +
    2. +
  2. +

    + Identify the following Employment Insurance components: +

    +
    3. +
+
+
+
    +
  • +

    + Who must pay Employment Insurance premiums +

    +
    • +
  • +

    + Types of employment subject to Employment Insurance premiums +

    +
    • +
  • +

    + Types of employment not subject to Employment Insurance premiums +

    +
    • +
  • +

    + Payments and benefits subject to Employment Insurance premiums +

    +
    • +
  • +

    + Payments and benefits not subject to Employment Insurance premiums +

    +
    • +
+
+
+
    +
  1. +

    + Calculate Employment Insurance premiums at an individual level +

    +
    2. +
  2. +

    + Describe the purpose of a Record of Employment +

    +
    3. +
  3. +

    + Identify when the Record of Employment must be completed +

    +
    4. +
+
+
diff --git a/docs/build/simplepdf/objects.inv b/docs/build/simplepdf/objects.inv index 9f87b59..6d0b303 100644 Binary files a/docs/build/simplepdf/objects.inv and b/docs/build/simplepdf/objects.inv differ