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:maxdepth: 3
:numbered:
preface
introduction
contracts
compliance

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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" />
<title>8. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>7. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="9. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
<link rel="prev" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="next" title="8. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
<link rel="prev" title="4. Canada Pension Plan" href="cpp-and-ei.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="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
<a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="4. Canada Pension Plan"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li>
</ul>
</div>
@@ -41,18 +41,18 @@
<div class="body" role="main">
<section id="calculating-net-earnings">
<h1><span class="section-number">8. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1>
<h1><span class="section-number">7. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1>
<section id="employment-income">
<h2><span class="section-number">8.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
</section>
<section id="allowances">
<h2><span class="section-number">8.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
</section>
<section id="expenses">
<h2><span class="section-number">8.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
</section>
<section id="benefits">
<h2><span class="section-number">8.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
</section>
</section>
@@ -66,11 +66,11 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">8. CALCULATING NET EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">8.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">8.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">8.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">8.4. Benefits</a></li>
<li><a class="reference internal" href="#">7. CALCULATING NET EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">7.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">7.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">7.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">7.4. Benefits</a></li>
</ul>
</li>
</ul>
@@ -79,12 +79,12 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="cpp-and-ei.html"
title="previous chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
title="previous chapter"><span class="section-number">4. </span>Canada Pension Plan</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="onboarding_employee.html"
title="next chapter"><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></p>
title="next chapter"><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -114,13 +114,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="onboarding_employee.html" title="9. OBNOARDING EMPLOYEE"
<a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
>next</a> |</li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="4. Canada Pension Plan"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

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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" />
<title>4. PAYROLL COMPLIANCE AND REGULATIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>3. PAYROLL COMPLIANCE AND REGULATIONS &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="prev" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR" href="contracts.html" />
<link rel="next" title="4. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="prev" title="2. EMPLOYEE vs. INDEPENDENT CONTRACTOR" href="contracts.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="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="4. Canada Pension Plan"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="contracts.html" title="3. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
<a href="contracts.html" title="2. EMPLOYEE vs. INDEPENDENT CONTRACTOR"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></li>
</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="payroll-compliance-and-regulations">
<h1><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading"></a></h1>
<h1><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading"></a></h1>
<p><strong>LEARNING OBJECTIVES</strong></p>
<p>This chapter provides a comprehensive introduction to the fundamentals of payroll compliance and regulations in Canada.
It outlines the key stakeholders involved, the core objectives of payroll, and the legal frameworks that shape payroll
@@ -61,7 +61,7 @@ accurate classification and compliance.</p>
</ol>
</div></blockquote>
<section id="introduction">
<h2><span class="section-number">4.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<p>Payroll is an essential operational function in any organization that employs staff, ensuring individuals are compensated
appropriately for their work. The payroll process is subject to a robust framework of legislation. Both federal and
provincial/territorial governments enact regulations that oversee various elements of payroll administration,
@@ -79,7 +79,7 @@ individual are handled in full compliance with applicable legislation. This dist
administration and helps prevent legal or financial errors tied to misclassification.</p>
</section>
<section id="payroll-objectives">
<h2><span class="section-number">4.2. </span>Payroll Objectives<a class="headerlink" href="#payroll-objectives" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.2. </span>Payroll Objectives<a class="headerlink" href="#payroll-objectives" title="Link to this heading"></a></h2>
<p>The payroll function plays a vital role in every organization, with its primary objective being to ensure employees are
compensated accurately and on time, in accordance with legislative requirements throughout the full annual payroll cycle.</p>
<p>Employees expect to receive their pay as scheduled and in the method agreed upon with their employer, whether by cheque or
@@ -117,7 +117,7 @@ contractual arrangements. Maintaining compliance across all stakeholder requirem
effectiveness of the payroll function.</p>
</section>
<section id="responsibilities-and-functions-of-payroll">
<h2><span class="section-number">4.3. </span>Responsibilities and Functions of Payroll<a class="headerlink" href="#responsibilities-and-functions-of-payroll" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.3. </span>Responsibilities and Functions of Payroll<a class="headerlink" href="#responsibilities-and-functions-of-payroll" title="Link to this heading"></a></h2>
<p>The responsibilities of a payroll practitioner can vary significantly based on the size and structure of the organization,
the jurisdictions in which employees are paid, and the presence of other supporting departments such as human resources,
finance, and administration. These factors influence both the scope and complexity of payroll duties within the organization.</p>
@@ -194,7 +194,7 @@ approach when responding to questions and inquiries ensures fair and consistent
</div></blockquote>
</section>
<section id="payroll-stakeholders">
<h2><span class="section-number">4.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p>Stakeholders refer to the individuals, groups, and organizations—both within and outside the company—that have a vested
interest in the operations and outcomes of the payroll department. These stakeholders can be viewed as internal customers,
and payroll practitioners are encouraged to adopt a proactive, service-oriented approach in meeting their needs and
@@ -205,7 +205,7 @@ employers and other departments within the organization. External stakeholders i
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.</p>
<section id="government-stakeholders">
<h3><span class="section-number">4.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation establishes the rules and regulations that govern payroll practices, particularly in relation to
employee compensation. It is therefore essential for payroll practitioners to understand both the scope and the origin of all
payroll-related laws.</p>
@@ -244,7 +244,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
</div></blockquote>
</section>
<section id="federal-government">
<h3><span class="section-number">4.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<p>The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -274,7 +274,7 @@ employees under federal jurisdiction in the following industries and organizatio
</div></blockquote>
</section>
<section id="provincial-territorial-governments">
<h3><span class="section-number">4.4.3. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.4.3. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<p>Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and
territories exists over:</p>
<blockquote>
@@ -309,7 +309,7 @@ Organizations may have some employees who fall under federal jurisdiction and an
group of employees who fall under provincial/territorial legislation.</p>
</section>
<section id="internal-stakeholders">
<h3><span class="section-number">4.4.4. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.4.4. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<p>Internal stakeholders are the people and departments within the organization that rely on the payroll function to operate
effectively. They form the core audience served by payroll and include employees who depend on accurate and timely
compensation, employers who oversee workforce management, and other internal teams—such as human resources, finance,
@@ -331,7 +331,7 @@ needed for their various requirements.</p>
information for budgeting, analytical and quality purposes.</p>
</section>
<section id="external-stakeholders">
<h3><span class="section-number">4.4.5. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.4.5. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<p>External stakeholders are entities outside of both the organization and government that maintain a collaborative or
service-based relationship with the payroll function. These may include benefit providers, insurance carriers, pension
plan administrators, unions, and third-party service vendors. Although not formally part of the company or regulatory bodies,
@@ -369,7 +369,7 @@ efficiently.</p>
</section>
</section>
<section id="legislations-and-regulations">
<h2><span class="section-number">4.5. </span>Legislations and Regulations<a class="headerlink" href="#legislations-and-regulations" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.5. </span>Legislations and Regulations<a class="headerlink" href="#legislations-and-regulations" title="Link to this heading"></a></h2>
<p>Federal and provincial/territorial legislation, and amendments to existing legislation and
regulations, can affect the operations of a payroll department, as the requirement to comply
with the new or amended legislation must be satisfied.</p>
@@ -410,7 +410,7 @@ associations, and online portals—can support this ongoing effort to stay infor
</ul>
</div></blockquote>
<section id="legislative-compliance">
<h3><span class="section-number">4.5.1. </span>Legislative Compliance<a class="headerlink" href="#legislative-compliance" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.5.1. </span>Legislative Compliance<a class="headerlink" href="#legislative-compliance" title="Link to this heading"></a></h3>
<p>Payroll plays a critical role not only in ensuring that employees are paid accurately and on time, but also in
supporting and maintaining compliance with numerous government regulations. This includes legislative obligations related to
payroll source deductions, Canada Pension Plan contributions, Employment Insurance premiums, and both federal and
@@ -434,14 +434,14 @@ information slips issued at year-end to validate the amounts of CPP contribution
</div></blockquote>
</section>
<section id="self-assessment">
<h3><span class="section-number">4.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3>
<p>Both the federal and provincial/territorial tax systems in Canada operate on the principle of self-assessment. Under this system, taxpayers and their representatives—including employers—are responsible for accurately calculating, reporting, and remitting taxes and other required contributions by the prescribed deadlines.</p>
<p>The Canada Revenue Agency (CRA) and Revenu Québec (RQ) serve as administrators of these systems, ensuring that individuals and organizations remain compliant and that all amounts owed are properly paid.</p>
<p>Importantly, both agencies acknowledge the right of taxpayers to organize their financial affairs in a way that minimizes their tax liability, provided it remains within legal boundaries. While tax planning is permitted, tax evasion—such as failing to report income, neglecting to remit amounts due, or submitting false information—is strictly prohibited and subject to enforcement actions.</p>
</section>
</section>
<section id="the-employee-employer-relationship">
<h2><span class="section-number">4.6. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.6. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<p>Determining the nature of the working relationship between an individual and an organization is essential in all employment situations. Whether the individual is classified as an employee or self-employed directly affects the statutory withholding requirements and the organization’s compliance with applicable legislation. To support this assessment, the Canada Revenue Agency (CRA) provides a set of guidelines designed to help distinguish between the two classifications. Importantly, the decision is not made by the worker but must be based on objective criteria and legal standards.</p>
<p>Payroll practitioners play an important role in promoting awareness of this distinction throughout the organization. By proactively communicating the significance of establishing a valid employee-employer relationship, payroll professionals help ensure that employment classifications are accurate and compliant.</p>
<p>Once an employee-employer relationship is confirmed, the payroll department becomes responsible for meeting compliance obligations related to statutory withholdings. This includes deducting the appropriate amounts—such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums—from employee pay and remitting them to the government within the required timelines. Proper classification and adherence to these rules are key to maintaining legal and financial accountability.</p>
@@ -459,7 +459,7 @@ information slips issued at year-end to validate the amounts of CPP contribution
Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA’s website,
<a class="reference external" href="https://www.canada.ca/en/revenue-agency.html">https://www.canada.ca/en/revenue-agency.html</a>.</p>
<section id="contract-of-service-employment">
<h3><span class="section-number">4.6.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.6.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<p>A <strong>contract of service</strong> is an arrangement whereby an individual (the employee) agrees to
work on a full-time or part-time basis for an employer for a specified or indeterminate period
of time.</p>
@@ -467,7 +467,7 @@ of time.</p>
of remuneration.</p>
</section>
<section id="contract-for-service-subcontracting">
<h3><span class="section-number">4.6.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.6.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<p>A <strong>contract for service</strong> is a business relationship whereby one party agrees to perform certain
specific work stipulated in the contract for another party. It usually calls for the
accomplishment of a clearly defined task but does not normally require that the contracting
@@ -505,7 +505,7 @@ invoice alone is not sufficient to confirm self-employment status. Proper assess
sto ensure accurate classification and compliance with tax and labor regulations.</p>
</section>
<section id="factors-determining-the-type-of-contract">
<h3><span class="section-number">4.6.3. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h3>
<h3><span class="section-number">3.6.3. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h3>
<p>The CRA uses a two-step approach to examine the relationship between the worker and the
payer for relationships outside the province of Québec. The approach used for relationships
in the province of Québec will be discussed in a later chapter.</p>
@@ -689,7 +689,7 @@ relationship.</p>
</section>
</section>
<section id="review-summary">
<h2><span class="section-number">4.7. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.7. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and
punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function
supports employee satisfaction, regulatory compliance, and overall operational efficiency.</p>
@@ -730,7 +730,7 @@ considerations include:</p>
<p>Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.</p>
</section>
<section id="review-questions">
<h2><span class="section-number">4.8. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.8. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p>
<blockquote>
<div><p>The primary objective of the payroll department is to pay employees accurately and
@@ -832,31 +832,31 @@ morning at 10:00 to discuss?</em></p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a></li>
<li><a class="reference internal" href="#payroll-objectives">4.2. Payroll Objectives</a></li>
<li><a class="reference internal" href="#responsibilities-and-functions-of-payroll">4.3. Responsibilities and Functions of Payroll</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.4.2. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">4.4.3. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">4.4.4. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">4.4.5. External Stakeholders</a></li>
<li><a class="reference internal" href="#">3. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">3.1. Introduction</a></li>
<li><a class="reference internal" href="#payroll-objectives">3.2. Payroll Objectives</a></li>
<li><a class="reference internal" href="#responsibilities-and-functions-of-payroll">3.3. Responsibilities and Functions of Payroll</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">3.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">3.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">3.4.2. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">3.4.3. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">3.4.4. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">3.4.5. External Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#legislations-and-regulations">4.5. Legislations and Regulations</a><ul>
<li><a class="reference internal" href="#legislative-compliance">4.5.1. Legislative Compliance</a></li>
<li><a class="reference internal" href="#self-assessment">4.5.2. Self-Assessment</a></li>
<li><a class="reference internal" href="#legislations-and-regulations">3.5. Legislations and Regulations</a><ul>
<li><a class="reference internal" href="#legislative-compliance">3.5.1. Legislative Compliance</a></li>
<li><a class="reference internal" href="#self-assessment">3.5.2. Self-Assessment</a></li>
</ul>
</li>
<li><a class="reference internal" href="#the-employee-employer-relationship">4.6. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
<li><a class="reference internal" href="#the-employee-employer-relationship">3.6. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">3.6.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">3.6.2. Contract for Service (Subcontracting)</a></li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">3.6.3. Factors Determining the Type of Contract</a></li>
</ul>
</li>
<li><a class="reference internal" href="#review-summary">4.7. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.8. Review Questions</a></li>
<li><a class="reference internal" href="#review-summary">3.7. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">3.8. Review Questions</a></li>
</ul>
</li>
</ul>
@@ -865,12 +865,12 @@ morning at 10:00 to discuss?</em></p>
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title="previous chapter"><span class="section-number">2. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></p>
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@@ -41,9 +41,9 @@
<div class="body" role="main">
<section id="employee-vs-independent-contractor">
<h1><span class="section-number">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR<a class="headerlink" href="#employee-vs-independent-contractor" title="Link to this heading"></a></h1>
<h1><span class="section-number">2. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR<a class="headerlink" href="#employee-vs-independent-contractor" title="Link to this heading"></a></h1>
<section id="the-employee-employer-relationship">
<h2><span class="section-number">3.1. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.1. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<p>Determining the nature of the working relationship between an individual and an organization is essential in all employment situations. Whether the individual is classified as an employee or self-employed directly affects the statutory withholding requirements and the organization’s compliance with applicable legislation. To support this assessment, the Canada Revenue Agency (CRA) provides a set of guidelines designed to help distinguish between the two classifications. Importantly, the decision is not made by the worker but must be based on objective criteria and legal standards.</p>
<p>Payroll practitioners play an important role in promoting awareness of this distinction throughout the organization. By proactively communicating the significance of establishing a valid employee-employer relationship, payroll professionals help ensure that employment classifications are accurate and compliant.</p>
<p>Once an employee-employer relationship is confirmed, the payroll department becomes responsible for meeting compliance obligations related to statutory withholdings. This includes deducting the appropriate amounts—such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums—from employee pay and remitting them to the government within the required timelines. Proper classification and adherence to these rules are key to maintaining legal and financial accountability.</p>
@@ -61,7 +61,7 @@
Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA’s website,
<a class="reference external" href="https://www.canada.ca/en/revenue-agency.html">https://www.canada.ca/en/revenue-agency.html</a>.</p>
<section id="contract-of-service-employment">
<h3><span class="section-number">3.1.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.1.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<p>A <strong>contract of service</strong> is an arrangement whereby an individual (the employee) agrees to
work on a full-time or part-time basis for an employer for a specified or indeterminate period
of time.</p>
@@ -69,7 +69,7 @@ of time.</p>
of remuneration.</p>
</section>
<section id="contract-for-service-subcontracting">
<h3><span class="section-number">3.1.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.1.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<p>A <strong>contract for service</strong> is a business relationship whereby one party agrees to perform certain
specific work stipulated in the contract for another party. It usually calls for the
accomplishment of a clearly defined task but does not normally require that the contracting
@@ -108,7 +108,7 @@ sto ensure accurate classification and compliance with tax and labor regulations
</section>
</section>
<section id="factors-determining-the-type-of-contract">
<h2><span class="section-number">3.2. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.2. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h2>
<p>The CRA uses a two-step approach to examine the relationship between the worker and the
payer for relationships outside the province of Québec. The approach used for relationships
in the province of Québec will be discussed in a later chapter.</p>
@@ -142,7 +142,7 @@ answers are more consistent with a contract of service or a contract for service
Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self-employed will be provided.</p>
<section id="control">
<h3><span class="section-number">3.2.1. </span>Control<a class="headerlink" href="#control" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.1. </span>Control<a class="headerlink" href="#control" title="Link to this heading"></a></h3>
<p>One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the
worker maintains in performing their duties.</p>
@@ -170,7 +170,7 @@ used—that holds the most weight in determining the nature of the working relat
</div></blockquote>
</section>
<section id="tools-and-equipment">
<h3><span class="section-number">3.2.2. </span>Tools and Equipment<a class="headerlink" href="#tools-and-equipment" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.2. </span>Tools and Equipment<a class="headerlink" href="#tools-and-equipment" title="Link to this heading"></a></h3>
<p>Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
such ownership common in business relationships—this alone does not confirm self-employment. Employees may also be required
@@ -201,7 +201,7 @@ replacement, and insurance, rather than mere ownership itself.</p>
</div></blockquote>
</section>
<section id="subcontracting-work-or-hiring-assistants">
<h3><span class="section-number">3.2.3. </span>Subcontracting Work or Hiring Assistants<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.3. </span>Subcontracting Work or Hiring Assistants<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading"></a></h3>
<p>As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
the type of business relationship.</p>
<p>The worker is an employee when:</p>
@@ -220,7 +220,7 @@ the type of business relationship.</p>
</div></blockquote>
</section>
<section id="financial-risk">
<h3><span class="section-number">3.2.4. </span>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.4. </span>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading"></a></h3>
<p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
expenses that arise as part of the job—for example, travel or business-related costs.</p>
@@ -248,7 +248,7 @@ relationship, reflecting the independence and financial responsibility character
</div></blockquote>
</section>
<section id="responsibility-for-investment-and-management">
<h3><span class="section-number">3.2.5. </span>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.5. </span>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading"></a></h3>
<p>When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
work, this suggests the presence of a contract for service rather than an employment relationship.</p>
@@ -271,7 +271,7 @@ reflect the autonomy and financial risk typically associated with self-employmen
</div></blockquote>
</section>
<section id="opportunity-for-profit">
<h3><span class="section-number">3.2.6. </span>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.2.6. </span>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading"></a></h3>
<p>A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self-employed individuals typically
negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill
@@ -303,7 +303,7 @@ relationship.</p>
</section>
</section>
<section id="review-summary">
<h2><span class="section-number">3.3. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.3. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and
punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function
supports employee satisfaction, regulatory compliance, and overall operational efficiency.</p>
@@ -344,7 +344,7 @@ considerations include:</p>
<p>Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.</p>
</section>
<section id="review-questions">
<h2><span class="section-number">3.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p>
<blockquote>
<div><p>The primary objective of the payroll department is to pay employees accurately and
@@ -446,23 +446,23 @@ morning at 10:00 to discuss?</em></p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">3. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li><a class="reference internal" href="#the-employee-employer-relationship">3.1. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">3.1.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">3.1.2. Contract for Service (Subcontracting)</a></li>
<li><a class="reference internal" href="#">2. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li><a class="reference internal" href="#the-employee-employer-relationship">2.1. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">2.1.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">2.1.2. Contract for Service (Subcontracting)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">3.2. Factors Determining the Type of Contract</a><ul>
<li><a class="reference internal" href="#control">3.2.1. Control</a></li>
<li><a class="reference internal" href="#tools-and-equipment">3.2.2. Tools and Equipment</a></li>
<li><a class="reference internal" href="#subcontracting-work-or-hiring-assistants">3.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li><a class="reference internal" href="#financial-risk">3.2.4. Financial Risk</a></li>
<li><a class="reference internal" href="#responsibility-for-investment-and-management">3.2.5. Responsibility for Investment and Management</a></li>
<li><a class="reference internal" href="#opportunity-for-profit">3.2.6. Opportunity for Profit</a></li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">2.2. Factors Determining the Type of Contract</a><ul>
<li><a class="reference internal" href="#control">2.2.1. Control</a></li>
<li><a class="reference internal" href="#tools-and-equipment">2.2.2. Tools and Equipment</a></li>
<li><a class="reference internal" href="#subcontracting-work-or-hiring-assistants">2.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li><a class="reference internal" href="#financial-risk">2.2.4. Financial Risk</a></li>
<li><a class="reference internal" href="#responsibility-for-investment-and-management">2.2.5. Responsibility for Investment and Management</a></li>
<li><a class="reference internal" href="#opportunity-for-profit">2.2.6. Opportunity for Profit</a></li>
</ul>
</li>
<li><a class="reference internal" href="#review-summary">3.3. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">3.4. Review Questions</a></li>
<li><a class="reference internal" href="#review-summary">2.3. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">2.4. Review Questions</a></li>
</ul>
</li>
</ul>
@@ -471,12 +471,12 @@ morning at 10:00 to discuss?</em></p>
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<p class="topless"><a href="compliance.html"
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@@ -506,13 +506,13 @@ morning at 10:00 to discuss?</em></p>
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@@ -96,7 +96,7 @@ underscoring their legal significance and the employer’s obligation to ensure
</ol>
</div></blockquote>
<section id="canada-pension-plan">
<h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<h1><span class="section-number">4. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
<blockquote>
<div><ul class="simple">
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where the
individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
<section id="who-must-contribute-to-the-canada-pension-plan">
<h2><span class="section-number">5.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading"></a></h2>
<p>The CPP is a <strong>contributory plan</strong>. This means that all costs are covered by the financial contributions paid by employees,
employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
revenues.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
</section>
</section>
<section id="employment-insurance">
<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<h1><span class="section-number">5. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
<blockquote>
<div><ul class="simple">
@@ -213,7 +213,7 @@ employers, employees, or both. Although this chapter focuses specifically on the
information about private insurance plans will be covered in the later chapters.</p>
</section>
<section id="record-of-employment">
<h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<h1><span class="section-number">6. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect
Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will
collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an
@@ -230,24 +230,24 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
<li><a class="reference internal" href="#">4. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
<li><a class="reference internal" href="#employment-insurance">5. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">6. Record of Employment</a></li>
</ul>
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="contracts.html"
title="previous chapter"><span class="section-number">4. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></p>
<p class="topless"><a href="compliance.html"
title="previous chapter"><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="compensation.html"
title="next chapter"><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></p>
title="next chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="compensation.html" title="8. CALCULATING NET EARNINGS"
<a href="compensation.html" title="7. CALCULATING NET EARNINGS"
>next</a> |</li>
<li class="right" >
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<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li>
</ul>
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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>15. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>14. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="14. REFERENCES" href="references.html" />
<link rel="prev" title="13. 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="14. REFERENCES"
<a href="references.html" title="13. REFERENCES"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">15. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </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">15. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
<h1><span class="section-number">14. </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">14. </span>REFERENCES</a></p>
title="previous chapter"><span class="section-number">13. </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="14. REFERENCES"
<a href="references.html" title="13. REFERENCES"
>previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">15. </span>Errors and Errata</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>Errors and Errata</a></li>
</ul>
</div>
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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. PREFACE" href="preface.html" />
<link rel="next" title="1. INTRODUCTION TO CANADIAN PAYROLL" href="introduction.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="preface.html" title="1. PREFACE"
<a href="introduction.html" title="1. INTRODUCTION TO CANADIAN PAYROLL"
accesskey="N">next</a> |</li>
<li class="nav-item nav-item-0"><a href="#">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
@@ -47,134 +47,133 @@ often associated with its complexity. Designed to be clear, practical, and empow
to confidently perform essential payroll functions encountered in day-to-day operations.</p>
<div class="toctree-wrapper compound">
<ul>
<li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a></li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#legislation-vs-regulation">2.1.1. Legislation vs. regulation</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-content-knowledge">2.1.2. Payroll Content Knowledge</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#technical-skills">2.1.3. Technical Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#personal-and-professional-skills">2.1.4. Personal and Professional Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">2.1.5. Behavioural and Ethical Standards</a></li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">1. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">1.1. Payroll Objectives and Definitions</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#legislation-vs-regulation">1.1.1. Legislation vs. regulation</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#technical-skills">1.1.3. Technical Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#personal-and-professional-skills">1.1.4. Personal and Professional Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-stakeholders">2.2. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-management-stakeholders">2.2.1. Payroll Management Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#government-stakeholders">2.2.2. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#federal-government">2.2.3. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#provincial-territorial-governments">2.2.4. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#internal-stakeholders">2.2.5. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#external-stakeholders">2.2.6. External Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-management-stakeholders">1.2.1. Payroll Management Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#government-stakeholders">1.2.2. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#federal-government">1.2.3. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#provincial-territorial-governments">1.2.4. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#internal-stakeholders">1.2.5. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#external-stakeholders">1.2.6. External Stakeholders</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#content-review">2.3. Content Review</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#review-questions">2.4. Review Questions</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#content-review">1.3. Content Review</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#review-questions">1.4. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="contracts.html">3. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#the-employee-employer-relationship">3.1. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#contract-of-service-employment">3.1.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#contract-for-service-subcontracting">3.1.2. Contract for Service (Subcontracting)</a></li>
<li class="toctree-l1"><a class="reference internal" href="contracts.html">2. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#the-employee-employer-relationship">2.1. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#contract-of-service-employment">2.1.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#contract-for-service-subcontracting">2.1.2. Contract for Service (Subcontracting)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#factors-determining-the-type-of-contract">3.2. Factors Determining the Type of Contract</a><ul>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#control">3.2.1. Control</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#tools-and-equipment">3.2.2. Tools and Equipment</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#subcontracting-work-or-hiring-assistants">3.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#financial-risk">3.2.4. Financial Risk</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#responsibility-for-investment-and-management">3.2.5. Responsibility for Investment and Management</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#opportunity-for-profit">3.2.6. Opportunity for Profit</a></li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#factors-determining-the-type-of-contract">2.2. Factors Determining the Type of Contract</a><ul>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#control">2.2.1. Control</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#tools-and-equipment">2.2.2. Tools and Equipment</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#subcontracting-work-or-hiring-assistants">2.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#financial-risk">2.2.4. Financial Risk</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#responsibility-for-investment-and-management">2.2.5. Responsibility for Investment and Management</a></li>
<li class="toctree-l3"><a class="reference internal" href="contracts.html#opportunity-for-profit">2.2.6. Opportunity for Profit</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#review-summary">3.3. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#review-questions">3.4. Review Questions</a></li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#review-summary">2.3. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="contracts.html#review-questions">2.4. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">4.2. Payroll Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">4.3. Responsibilities and Functions of Payroll</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">4.4.2. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">4.4.3. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">4.4.4. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">4.4.5. External Stakeholders</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">3. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">3.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">3.2. Payroll Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">3.3. Responsibilities and Functions of Payroll</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">3.4. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">3.4.1. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">3.4.2. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">3.4.3. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">3.4.4. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">3.4.5. External Stakeholders</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#legislations-and-regulations">4.5. Legislations and Regulations</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">4.5.1. Legislative Compliance</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">4.5.2. Self-Assessment</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#legislations-and-regulations">3.5. Legislations and Regulations</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">3.5.1. Legislative Compliance</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">3.5.2. Self-Assessment</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#the-employee-employer-relationship">4.6. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#the-employee-employer-relationship">3.6. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">3.6.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">3.6.2. Contract for Service (Subcontracting)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">3.6.3. Factors Determining the Type of Contract</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">4.7. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.8. Review Questions</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">3.7. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">3.8. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">4. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. CALCULATING NET EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">8.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">8.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">8.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">8.4. Benefits</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">5. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">6. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">7. CALCULATING NET EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">7.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">7.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">7.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">7.4. Benefits</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">9. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">9.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">9.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">8. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">8.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">8.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">9.3.1. Review Questions</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">8.3.1. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">9.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">9.6. Example Evaluations</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">8.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">8.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">8.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">10. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">10.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">10.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">10.1.2. Journal Entries</a></li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">9. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">9.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">9.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">9.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">11. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">11.1. New Employee Information</a></li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">10. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">10.1. New Employee Information</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">12. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">12.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">12.2. Insurable Earnings</a></li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">11. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">11.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">11.2. Insurable Earnings</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">13. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">12. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">14. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">15. Errors and Errata</a></li>
<li class="toctree-l1"><a class="reference internal" href="references.html">13. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">14. Errors and Errata</a></li>
</ul>
</div>
<section id="glossary">
@@ -211,8 +210,8 @@ to confidently perform essential payroll functions encountered in day-to-day ope
</div>
<div>
<h4>Next topic</h4>
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</div>
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<h3>This Page</h3>
@@ -242,7 +241,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
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</ul>
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@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="introduction-to-canadian-payroll">
<h1><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading"></a></h1>
<h1><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading"></a></h1>
<p>Payroll is a necessary function in every organization that has employees,
as each employee expects to be paid for the work they perform. While the
amount of maximum remuneration that an employee receives for their work is
@@ -59,7 +59,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p>
<section id="payroll-objectives-and-definitions">
<h2><span class="section-number">2.1. </span>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.1. </span>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading"></a></h2>
<p>The <strong>primary objective of the payroll function</strong> in every organization is to
pay employees accurately and on time, in compliance with legislative
requirements, for a full annual payroll cycle.</p>
@@ -122,12 +122,12 @@ required reports.</p>
</ul>
</div></blockquote>
<section id="legislation-vs-regulation">
<h3><span class="section-number">2.1.1. </span>Legislation vs. regulation<a class="headerlink" href="#legislation-vs-regulation" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.1. </span>Legislation vs. regulation<a class="headerlink" href="#legislation-vs-regulation" title="Link to this heading"></a></h3>
<p><strong>The legislation</strong> specifies the __requirements__.</p>
<p><strong>The regulation</strong> specifies the __methods__ of applying the legislation.</p>
</section>
<section id="payroll-content-knowledge">
<h3><span class="section-number">2.1.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h3>
<p>Payroll administrators should know the following to effectively perform
their duties:</p>
<blockquote>
@@ -140,7 +140,7 @@ their duties:</p>
<p>In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p>
</section>
<section id="technical-skills">
<h3><span class="section-number">2.1.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h3>
<p>The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.</p>
@@ -151,7 +151,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h3><span class="section-number">2.1.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h3>
<p>The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the
payroll process:</p>
@@ -166,7 +166,7 @@ payroll process:</p>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h3><span class="section-number">2.1.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h3>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -191,13 +191,13 @@ must have. Effective payroll professionals should be:</p>
</section>
</section>
<section id="payroll-stakeholders">
<h2><span class="section-number">2.2. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.2. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p><strong>Stakeholders</strong> are the individuals, groups and agencies, both internal
and external to the organization, who share an interest in the function and
output of the payroll department. Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.</p>
<section id="payroll-management-stakeholders">
<h3><span class="section-number">2.2.1. </span>Payroll Management Stakeholders<a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.1. </span>Payroll Management Stakeholders<a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading"></a></h3>
<p><strong>Payroll Management Stakeholders</strong> are the federal and provincial/territorial governments,
the internal stakeholders and the external stakeholders. Internal stakeholders
include employees, employers and other departments within the organization.
@@ -205,7 +205,7 @@ External stakeholders include benefit carriers, courts, unions, pension
providers, charities, third party administrators and outsource/software vendors.</p>
</section>
<section id="government-stakeholders">
<h3><span class="section-number">2.2.2. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.2. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
@@ -236,7 +236,7 @@ act to a provincial/territorial agency, and a provincial/territorial legislature
administration of a provincial/territorial act to a federal agency.</p>
</section>
<section id="federal-government">
<h3><span class="section-number">2.2.3. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.3. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<p>The <em>Constitution Act of 1867</em> outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -267,7 +267,7 @@ employees under federal jurisdiction in the following industries and organizatio
</div></blockquote>
</section>
<section id="provincial-territorial-governments">
<h3><span class="section-number">2.2.4. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.4. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<p>Under the <em>Constitution Act of 1867</em>, the exclusive legislative authority of the provinces and
territories exists over:</p>
<blockquote>
@@ -290,7 +290,7 @@ Organizations may have some employees who fall under federal jurisdiction and an
group of employees who fall under provincial/territorial legislation.</p>
</section>
<section id="internal-stakeholders">
<h3><span class="section-number">2.2.5. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.5. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<p>Internal stakeholders are those individuals or departments closely related to the organization
that the payroll department is serving. This group includes employers, employees and other
departments in the organization.</p>
@@ -311,7 +311,7 @@ needed for their various requirements.</p>
information for budgeting, analytical and quality purposes.</p>
</section>
<section id="external-stakeholders">
<h3><span class="section-number">2.2.6. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.6. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<p>External stakeholders are organizations that are neither government nor internal stakeholders,
yet have a close working relationship with the payroll function. Compliance with external
stakeholder requirements is also a responsibility of the payroll department. In most cases,
@@ -349,7 +349,7 @@ efficiently.</p>
</section>
</section>
<section id="content-review">
<h2><span class="section-number">2.3. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.3. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<blockquote>
<div><ul class="simple">
<li><p>The primary objective of the payroll function in every organization is to pay employees accurately and on time, in compliance with legislative requirements, for a full annual payroll cycle.</p></li>
@@ -370,7 +370,7 @@ efficiently.</p>
</div></blockquote>
</section>
<section id="review-questions">
<h2><span class="section-number">2.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>What is the primary objective of the payroll department?</p></li>
<li><p>List the three types of payroll management stakeholders and provide an example of each.</p></li>
@@ -390,26 +390,26 @@ efficiently.</p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
<li><a class="reference internal" href="#legislation-vs-regulation">2.1.1. Legislation vs. regulation</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">2.1.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">2.1.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">2.1.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.1.5. Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#">1. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">1.1. Payroll Objectives and Definitions</a><ul>
<li><a class="reference internal" href="#legislation-vs-regulation">1.1.1. Legislation vs. regulation</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">1.1.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">1.1.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
</ul>
</li>
<li><a class="reference internal" href="#payroll-stakeholders">2.2. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#payroll-management-stakeholders">2.2.1. Payroll Management Stakeholders</a></li>
<li><a class="reference internal" href="#government-stakeholders">2.2.2. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">2.2.3. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">2.2.4. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">2.2.5. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">2.2.6. External Stakeholders</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#payroll-management-stakeholders">1.2.1. Payroll Management Stakeholders</a></li>
<li><a class="reference internal" href="#government-stakeholders">1.2.2. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">1.2.3. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">1.2.4. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">1.2.5. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">1.2.6. External Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-review">2.3. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">2.4. Review Questions</a></li>
<li><a class="reference internal" href="#content-review">1.3. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">1.4. Review Questions</a></li>
</ul>
</li>
</ul>
@@ -417,13 +417,13 @@ efficiently.</p>
</div>
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<h4>Previous topic</h4>
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<h4>Next topic</h4>
<p class="topless"><a href="compliance.html"
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<p class="topless"><a href="contracts.html"
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</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -453,13 +453,13 @@ efficiently.</p>
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>index</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
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@@ -5,7 +5,7 @@
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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>9. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<link rel="index" title="Index" href="genindex.html" />
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@@ -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="10. Payroll Accounting"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li>
</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="obnoarding-employee">
<h1><span class="section-number">9. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<h1><span class="section-number">8. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into
both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid
accurately and on time.</p>
@@ -101,7 +101,7 @@ accurately and on time.</p>
- Net pay</p></li>
</ul>
<section id="internal-forms">
<h2><span class="section-number">9.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.1. </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>
@@ -111,7 +111,7 @@ accurately and on time.</p>
<li><p>Confidentiality agreement</p></li>
</ul>
<section id="authorization-for-hiring">
<h3><span class="section-number">9.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.1. </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 employee’s basic info</p></li>
@@ -122,7 +122,7 @@ accurately and on time.</p>
<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">9.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.2. </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>Amount of union dues to be deducted</p></li>
@@ -131,7 +131,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h3><span class="section-number">9.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.3. </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>
@@ -139,7 +139,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="confidentiality-agreement">
<h3><span class="section-number">9.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.4. </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>
@@ -148,7 +148,7 @@ accurately and on time.</p>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">9.2. </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">8.2. </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">
@@ -169,7 +169,7 @@ accurately and on time.</p>
<li><p>Social Insurance Number</p></li>
</ul>
<section id="tax-credits-td1">
<h3><span class="section-number">9.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.2.1. </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>
@@ -192,7 +192,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">9.2.2. </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">8.2.2. </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>
@@ -209,7 +209,7 @@ accurately and on time.</p>
</section>
</section>
<section id="entering-employee-information-into-sage50">
<h2><span class="section-number">9.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the
Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal
name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial
@@ -233,7 +233,7 @@ regulatory standards.</p>
<img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" />
<img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" />
<section id="review-questions">
<h3><span class="section-number">9.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<ol class="arabic">
<li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p>
<p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR
@@ -262,7 +262,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</section>
</section>
<section id="content-review-highlights">
<h2><span class="section-number">9.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.4. </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>
@@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ul>
</section>
<section id="review-questions-sample">
<h2><span class="section-number">9.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.5. </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>
@@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ol>
</section>
<section id="example-evaluations">
<h2><span class="section-number">9.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.6. </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>
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">9. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">9.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">9.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
<li><a class="reference internal" href="#">8. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">8.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">8.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">9.3.1. Review Questions</a></li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">8.3.1. Review Questions</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-review-highlights">9.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">9.6. Example Evaluations</a></li>
<li><a class="reference internal" href="#content-review-highlights">8.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">8.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">8.6. Example Evaluations</a></li>
</ul>
</li>
</ul>
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="compensation.html"
title="previous chapter"><span class="section-number">8. </span>CALCULATING NET EARNINGS</a></p>
title="previous chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="payroll_accounting.html"
title="next chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
title="next chapter"><span class="section-number">9. </span>Payroll Accounting</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="payroll_accounting.html" title="10. Payroll Accounting"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li>
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@@ -5,7 +5,7 @@
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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>10. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>9. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="11. REVIEW QUESTIONS" href="review_questions.html" />
<link rel="prev" title="9. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="review_questions.html" title="11. REVIEW QUESTIONS"
<a href="review_questions.html" title="10. REVIEW QUESTIONS"
accesskey="N">next</a> |</li>
<li class="right" >
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</ul>
</div>
@@ -41,11 +41,11 @@
<div class="body" role="main">
<section id="payroll-accounting">
<h1><span class="section-number">10. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<h1><span class="section-number">9. </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">10.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<h2><span class="section-number">9.1. </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">10.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<h3><span class="section-number">9.1.1. </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">10.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<h3><span class="section-number">9.1.2. </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 organization’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’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>
<blockquote>
@@ -108,10 +108,10 @@ 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="#">10. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">10.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">10.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">10.1.2. Journal Entries</a></li>
<li><a class="reference internal" href="#">9. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">9.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">9.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">9.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
@@ -122,12 +122,12 @@ These entries are essential for maintaining accurate financial records and ensur
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<h3>This Page</h3>
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>index</a></li>
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34
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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>13. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>12. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="14. REFERENCES" href="references.html" />
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<link rel="prev" title="11. TERMINOLOGY" href="terminology.html" />
</head><body>
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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="references.html" title="14. REFERENCES"
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accesskey="N">next</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>RATES FOR 2025</a></li>
</ul>
</div>
@@ -41,9 +41,9 @@
<div class="body" role="main">
<section id="rates-for-2025">
<h1><span class="section-number">13. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<h1><span class="section-number">12. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<section id="canada-quebec-pension-plan-cpp-qpp">
<h2><span class="section-number">13.1. </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">12.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id1">
<caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption>
<colgroup>
@@ -121,7 +121,7 @@
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">13.2. </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">12.2. </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>
<colgroup>
@@ -161,9 +161,9 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">13. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li><a class="reference internal" href="#">12. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul>
</li>
</ul>
@@ -172,12 +172,12 @@
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</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -207,13 +207,13 @@
<a href="genindex.html" title="General Index"
>index</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>14. REFERENCES &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) 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="15. Errors and Errata" href="errata.html" />
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<h3>Navigation</h3>
@@ -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">13. </span>REFERENCES</a></li>
</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="references">
<h1><span class="section-number">14. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
<h1><span class="section-number">13. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
<p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p>
<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>
@@ -57,12 +57,12 @@
<div>
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title="previous chapter"><span class="section-number">13. </span>RATES FOR 2025</a></p>
title="previous chapter"><span class="section-number">12. </span>RATES FOR 2025</a></p>
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<h3>This Page</h3>
@@ -92,13 +92,13 @@
<a href="genindex.html" title="General Index"
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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" />
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<link rel="index" title="Index" href="genindex.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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accesskey="N">next</a> |</li>
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</ul>
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@@ -41,10 +41,10 @@
<div class="body" role="main">
<section id="review-questions">
<h1><span class="section-number">11. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<h1><span class="section-number">10. </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>
<section id="new-employee-information">
<h2><span class="section-number">11.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<h2><span class="section-number">10.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<p>Which one of the following is correct?</p>
<blockquote>
<div><ol class="arabic simple">
@@ -66,8 +66,8 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">11. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">11.1. New Employee Information</a></li>
<li><a class="reference internal" href="#">10. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">10.1. New Employee Information</a></li>
</ul>
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@@ -76,12 +76,12 @@
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@@ -111,13 +111,13 @@
<a href="genindex.html" title="General Index"
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<meta charset="utf-8" />
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<link rel="index" title="Index" href="genindex.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
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</ul>
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@@ -41,12 +41,12 @@
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<section id="terminology">
<h1><span class="section-number">12. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1>
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<section id="pensionable-earnings">
<h2><span class="section-number">12.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
<h2><span class="section-number">11.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
</section>
<section id="insurable-earnings">
<h2><span class="section-number">12.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
<h2><span class="section-number">11.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
</section>
</section>
@@ -60,9 +60,9 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">12. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">12.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">12.2. Insurable Earnings</a></li>
<li><a class="reference internal" href="#">11. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">11.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">11.2. Insurable Earnings</a></li>
</ul>
</li>
</ul>
@@ -71,12 +71,12 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="review_questions.html"
title="previous chapter"><span class="section-number">11. </span>REVIEW QUESTIONS</a></p>
title="previous chapter"><span class="section-number">10. </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">13. </span>RATES FOR 2025</a></p>
title="next chapter"><span class="section-number">12. </span>RATES FOR 2025</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -106,13 +106,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="rates_2025.html" title="13. RATES FOR 2025"
<a href="rates_2025.html" title="12. RATES FOR 2025"
>next</a> |</li>
<li class="right" >
<a href="review_questions.html" title="11. REVIEW QUESTIONS"
<a href="review_questions.html" title="10. REVIEW QUESTIONS"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>TERMINOLOGY</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>TERMINOLOGY</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

2
docs/build/simplepdf/.buildinfo vendored
View File

@@ -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: d1533013032bc3f8b09681ed575d3c50
config: 4bc90bb5a5c999dd86417b5ef40fea26
tags: 62a1e7829a13fc7881b6498c52484ec0

396
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@@ -60,88 +60,154 @@
</a>
</h3>
<ul>
<li class="toctree-l1">
<a class="reference internal" href="#preface">
1. PREFACE
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#introduction-to-canadian-payroll">
2. INTRODUCTION TO CANADIAN PAYROLL
1. INTRODUCTION TO CANADIAN PAYROLL
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives-and-definitions">
2.1. Payroll Objectives and Definitions
1.1. Payroll Objectives and Definitions
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#legislation-vs-regulation">
2.1.1. Legislation vs. regulation
1.1.1. Legislation vs. regulation
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-content-knowledge">
2.1.2. Payroll Content Knowledge
1.1.2. Payroll Content Knowledge
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#technical-skills">
2.1.3. Technical Skills
1.1.3. Technical Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#personal-and-professional-skills">
2.1.4. Personal and Professional Skills
1.1.4. Personal and Professional Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#behavioural-and-ethical-standards">
2.1.5. Behavioural and Ethical Standards
1.1.5. Behavioural and Ethical Standards
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
2.2. Payroll Stakeholders
1.2. Payroll Stakeholders
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-management-stakeholders">
2.2.1. Payroll Management Stakeholders
1.2.1. Payroll Management Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#government-stakeholders">
2.2.2. Government Stakeholders
1.2.2. Government Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#federal-government">
2.2.3. Federal Government
1.2.3. Federal Government
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#provincial-territorial-governments">
2.2.4. Provincial/Territorial Governments
1.2.4. Provincial/Territorial Governments
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#internal-stakeholders">
2.2.5. Internal Stakeholders
1.2.5. Internal Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#external-stakeholders">
2.2.6. External Stakeholders
1.2.6. External Stakeholders
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review">
2.3. Content Review
1.3. Content Review
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
1.4. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employee-vs-independent-contractor">
2. EMPLOYEE vs. INDEPENDENT CONTRACTOR
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
2.1. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
2.1.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
2.1.2. Contract for Service (Subcontracting)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
2.2. Factors Determining the Type of Contract
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#control">
2.2.1. Control
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tools-and-equipment">
2.2.2. Tools and Equipment
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#subcontracting-work-or-hiring-assistants">
2.2.3. Subcontracting Work or Hiring Assistants
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#financial-risk">
2.2.4. Financial Risk
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#responsibility-for-investment-and-management">
2.2.5. Responsibility for Investment and Management
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#opportunity-for-profit">
2.2.6. Opportunity for Profit
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
2.3. Review Summary
</a>
</li>
<li class="toctree-l2">
@@ -151,325 +217,254 @@
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employee-vs-independent-contractor">
3. EMPLOYEE vs. INDEPENDENT CONTRACTOR
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
3.1. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
3.1.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
3.1.2. Contract for Service (Subcontracting)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
3.2. Factors Determining the Type of Contract
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#control">
3.2.1. Control
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tools-and-equipment">
3.2.2. Tools and Equipment
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#subcontracting-work-or-hiring-assistants">
3.2.3. Subcontracting Work or Hiring Assistants
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#financial-risk">
3.2.4. Financial Risk
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#responsibility-for-investment-and-management">
3.2.5. Responsibility for Investment and Management
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#opportunity-for-profit">
3.2.6. Opportunity for Profit
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
3.3. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
3.4. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-compliance-and-regulations">
4. PAYROLL COMPLIANCE AND REGULATIONS
3. PAYROLL COMPLIANCE AND REGULATIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#introduction">
4.1. Introduction
3.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives">
4.2. Payroll Objectives
3.2. Payroll Objectives
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#responsibilities-and-functions-of-payroll">
4.3. Responsibilities and Functions of Payroll
3.3. Responsibilities and Functions of Payroll
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
3.4. Payroll Stakeholders
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#government-stakeholders">
4.4.1. Government Stakeholders
3.4.1. Government Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#federal-government">
4.4.2. Federal Government
3.4.2. Federal Government
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#provincial-territorial-governments">
4.4.3. Provincial/Territorial Governments
3.4.3. Provincial/Territorial Governments
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#internal-stakeholders">
4.4.4. Internal Stakeholders
3.4.4. Internal Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#external-stakeholders">
4.4.5. External Stakeholders
3.4.5. External Stakeholders
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#legislations-and-regulations">
4.5. Legislations and Regulations
3.5. Legislations and Regulations
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#legislative-compliance">
4.5.1. Legislative Compliance
3.5.1. Legislative Compliance
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#self-assessment">
4.5.2. Self-Assessment
3.5.2. Self-Assessment
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
4.6. The Employee-Employer Relationship
3.6. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
4.6.1. Contract of Service (Employment)
3.6.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
4.6.2. Contract for Service (Subcontracting)
3.6.2. Contract for Service (Subcontracting)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
4.6.3. Factors Determining the Type of Contract
3.6.3. Factors Determining the Type of Contract
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
4.7. Review Summary
3.7. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
4.8. Review Questions
3.8. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#canada-pension-plan">
5. Canada Pension Plan
4. Canada Pension Plan
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">
5.1. Who Must Contribute to the Canada Pension Plan
4.1. Who Must Contribute to the Canada Pension Plan
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employment-insurance">
6. Employment Insurance
5. Employment Insurance
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#record-of-employment">
7. Record of Employment
6. Record of Employment
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#calculating-net-earnings">
8. CALCULATING NET EARNINGS
7. CALCULATING NET EARNINGS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#employment-income">
8.1. Employment Income
7.1. Employment Income
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#allowances">
8.2. Allowances
7.2. Allowances
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#expenses">
8.3. Expenses
7.3. Expenses
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#benefits">
8.4. Benefits
7.4. Benefits
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
9. OBNOARDING EMPLOYEE
8. OBNOARDING EMPLOYEE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
9.1. Internal Forms
8.1. Internal Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#authorization-for-hiring">
9.1.1. Authorization for Hiring
8.1.1. Authorization for Hiring
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#union-membership">
9.1.2. Union Membership
8.1.2. Union Membership
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#benefit-enrollment-forms">
9.1.3. Benefit Enrollment Forms
8.1.3. Benefit Enrollment Forms
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#confidentiality-agreement">
9.1.4. Confidentiality Agreement
8.1.4. Confidentiality Agreement
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
9.2. Required Federal and Provincial/Territorial Forms
8.2. Required Federal and Provincial/Territorial Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-td1">
9.2.1. Tax Credits (TD1)
8.2.1. Tax Credits (TD1)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">
9.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
8.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#entering-employee-information-into-sage50">
9.3. Entering Employee Information into Sage50
8.3. Entering Employee Information into Sage50
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#review-questions">
9.3.1. Review Questions
8.3.1. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
9.4. Content Review Highlights
8.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
9.5. Review Questions (Sample)
8.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
9.6. Example Evaluations
8.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
10. Payroll Accounting
9. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
10.1. Journal Entries
9.1. Journal Entries
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#accounting-recap">
10.1.1. Accounting Recap
9.1.1. Accounting Recap
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#journal-entries">
10.1.2. Journal Entries
9.1.2. Journal Entries
</a>
</li>
</ul>
@@ -478,58 +473,58 @@
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
11. REVIEW QUESTIONS
10. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
11.1. New Employee Information
10.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#terminology">
12. TERMINOLOGY
11. TERMINOLOGY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#pensionable-earnings">
12.1. Pensionable Earnings
11.1. Pensionable Earnings
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#insurable-earnings">
12.2. Insurable Earnings
11.2. Insurable Earnings
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
13. RATES FOR 2025
12. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
13.2. CPP2 CONTRIBUTION RATES MAXIMUMS
12.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
14. REFERENCES
13. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
15. Errors and Errata
14. Errors and Errata
</a>
</li>
</ul>
@@ -557,113 +552,6 @@ often associated with its complexity. Designed to be clear, practical, and empow
to confidently perform essential payroll functions encountered in day-to-day operations.
</p>
<div class="toctree-wrapper compound">
<span id="document-preface">
</span>
<section id="preface">
<h2>
PREFACE
<a class="headerlink" href="#preface" title="Link to this heading">
&para;
</a>
</h2>
<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>
<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>
Payroll&rsquo;s 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>
<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:
</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&rsquo; Compensation Acts
</p>
</li>
<li>
<p>
Qu&eacute;bec-specific legislation
</p>
</li>
</ul>
</li>
</ul>
</section>
<span id="document-introduction">
</span>
<section id="introduction-to-canadian-payroll">