alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-08-08 03:22:20 +00:00
Code Issues Packages Projects Releases Wiki Activity

onboarding & intro

Browse Source
This commit is contained in:
Alex B.
2025-07-12 01:37:52 -04:00
parent 23ddd6b7eb
commit 85d6a53ea7
18 changed files with 509 additions and 382 deletions
Download Patch File Download Diff File Expand all files Collapse all files

401
docs/build/simplepdf/index.html vendored
View File

@@ -99,136 +99,141 @@
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
3. 🍁 OBNOARDING EMPLOYEE 🍁
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
3.1. Internal Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
3.2. Required Federal and Provincial/Territorial Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
3.3. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
3.4. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
3.5. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#compensation">
4. COMPENSATION
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
3. Payroll Accounting
5. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
3.1. Journal Entries
5.1. Journal Entries
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
4. REVIEW QUESTIONS
6. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
4.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
5. 🍁 OBNOARDING EMPLOYEE 🍁
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
5.1. Internal Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
5.2. Required Federal and Provincial/Territorial Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
5.3. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
5.4. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
5.5. Example Evaluations
6.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#td1">
6. TD1
7. TD1
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#td1-2025-personal-tax-credits-return">
6.1. TD1 - 2025 Personal Tax Credits Return
7.1. TD1 - 2025 Personal Tax Credits Return
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#calculating-net-pay">
7. CALCULATING NET PAY
8. CALCULATING NET PAY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#salary">
7.1. Salary
8.1. Salary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#commission">
7.2. Commission
8.2. Commission
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#pension">
7.3. Pension
8.3. Pension
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
8. RATES FOR 2025
9. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
9.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
8.2. CPP2 CONTRIBUTION RATES MAXIMUMS
9.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#references">
8.3. References
9.3. References
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
9. REFERENCES
10. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
10. Errors and Errata
11. Errors and Errata
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#title">
11. TITLE #
12. TITLE #
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#title">
11.1. TITLE =
12.1. TITLE =
</a>
</li>
</ul>
@@ -500,149 +505,6 @@ The system is built to handle various payroll scenarios, including different emp
</section>
</section>
</section>
<span id="document-payroll_accounting">
</span>
<section id="payroll-accounting">
<h2>
Payroll Accounting
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
&para;
</a>
</h2>
<section id="journal-entries">
<h3>
Journal Entries
<a class="headerlink" href="#journal-entries" title="Link to this heading">
&para;
</a>
</h3>
<section id="accounting-recap">
<h4>
Accounting Recap
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
&para;
</a>
</h4>
<p class="centered">
<strong>
<img alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" style="vertical-align: 0px"/>
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets} = \text{Liabilities} + \text{Equity}" class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" style="vertical-align: -4px"/>
</strong>
</p>
<div class="math" id="equation-accountingequation">
<p>
<span class="eqno">
(1)
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
&para;
</a>
</span>
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
</p>
</div>
<p>
Furthermore, we know that:
</p>
<p class="centered">
<strong>
<img alt="\text{Equity = Revenue - Expenses}" class="math" src="_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png" style="vertical-align: -4px"/>
, which leads us to:
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets = Liabilities + (Revenues - Expenses)}" class="math" src="_images/math/547c7611976b4041740caa3335735c193069bb84.png" style="vertical-align: -5px"/>
</strong>
</p>
<p>
Accounting equation
<a class="reference internal" href="#equation-accountingequation">
(1)
</a>
</p>
<p>
Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization&rsquo;s financial statements.
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">
<h4>
Journal Entries
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h4>
<p>
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization&rsquo;s 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 organization&rsquo;s 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">
<div class="line">
DR Payroll Expenses $10,500.00
</div>
<div class="line-block">
<div class="line">
CR Payroll Payable $10,500.00
</div>
</div>
</div>
</section>
</section>
</section>
<span id="document-review_questions">
</span>
<section id="review-questions">
<h2>
REVIEW QUESTIONS
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h2>
<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>
<section id="new-employee-information">
<h3>
New Employee Information
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
&para;
</a>
</h3>
<p>
Which one of the following is correct?
</p>
<ul class="simple">
<li>
<p>
<strong>
a.
</strong>
Choice A
</p>
</li>
<li>
<p>
<strong>
b.
</strong>
Choice B
</p>
</li>
<li>
<p>
<strong>
c.
</strong>
Choice C
</p>
</li>
</ul>
</section>
</section>
<span id="document-onboarding_employee">
</span>
<section id="obnoarding-employee">
@@ -1450,6 +1312,159 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</div>
</section>
</section>
<span id="document-compensation">
</span>
<section id="compensation">
<h2>
COMPENSATION
<a class="headerlink" href="#compensation" title="Link to this heading">
&para;
</a>
</h2>
</section>
<span id="document-payroll_accounting">
</span>
<section id="payroll-accounting">
<h2>
Payroll Accounting
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
&para;
</a>
</h2>
<section id="journal-entries">
<h3>
Journal Entries
<a class="headerlink" href="#journal-entries" title="Link to this heading">
&para;
</a>
</h3>
<section id="accounting-recap">
<h4>
Accounting Recap
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
&para;
</a>
</h4>
<p class="centered">
<strong>
<img alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" style="vertical-align: 0px"/>
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets} = \text{Liabilities} + \text{Equity}" class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" style="vertical-align: -4px"/>
</strong>
</p>
<div class="math" id="equation-accountingequation">
<p>
<span class="eqno">
(1)
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
&para;
</a>
</span>
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
</p>
</div>
<p>
Furthermore, we know that:
</p>
<p class="centered">
<strong>
<img alt="\text{Equity = Revenue - Expenses}" class="math" src="_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png" style="vertical-align: -4px"/>
, which leads us to:
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets = Liabilities + (Revenues - Expenses)}" class="math" src="_images/math/547c7611976b4041740caa3335735c193069bb84.png" style="vertical-align: -5px"/>
</strong>
</p>
<p>
Accounting equation
<a class="reference internal" href="#equation-accountingequation">
(1)
</a>
</p>
<p>
Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization&rsquo;s financial statements.
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">
<h4>
Journal Entries
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h4>
<p>
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization&rsquo;s 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 organization&rsquo;s 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">
<div class="line">
DR Payroll Expenses $10,500.00
</div>
<div class="line-block">
<div class="line">
CR Payroll Payable $10,500.00
</div>
</div>
</div>
</section>
</section>
</section>
<span id="document-review_questions">
</span>
<section id="review-questions">
<h2>
REVIEW QUESTIONS
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h2>
<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>
<section id="new-employee-information">
<h3>
New Employee Information
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
&para;
</a>
</h3>
<p>
Which one of the following is correct?
</p>
<ul class="simple">
<li>
<p>
<strong>
a.
</strong>
Choice A
</p>
</li>
<li>
<p>
<strong>
b.
</strong>
Choice B
</p>
</li>
<li>
<p>
<strong>
c.
</strong>
Choice C
</p>
</li>
</ul>
</section>
</section>
<span id="document-TD1">
</span>
<section id="td1">