From 85fecaf625587a00bcf97efc8361262e5ff6865c Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 01:46:48 -0400 Subject: [PATCH] intro --- docs/build/doctrees/environment.pickle | Bin 63547 -> 63491 bytes docs/build/doctrees/index.doctree | Bin 6772 -> 6748 bytes docs/build/html/_sources/index.rst.txt | 1 - docs/build/html/compensation.html | 42 +-- docs/build/html/compliance.html | 98 +++--- docs/build/html/contracts.html | 74 ++--- docs/build/html/cpp-and-ei.html | 40 +-- docs/build/html/errata.html | 16 +- docs/build/html/index.html | 181 ++++++----- docs/build/html/introduction.html | 90 +++--- docs/build/html/onboarding_employee.html | 78 ++--- docs/build/html/payroll_accounting.html | 38 +-- docs/build/html/rates_2025.html | 34 +- docs/build/html/references.html | 24 +- docs/build/html/review_questions.html | 30 +- docs/build/html/searchindex.js | 2 +- docs/build/html/terminology.html | 34 +- docs/build/simplepdf/.buildinfo | 2 +- 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CALCULATING NET EARNINGS — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation + 7. CALCULATING NET EARNINGS — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation @@ -15,8 +15,8 @@ - - + + @@ -41,18 +41,18 @@
-

8. CALCULATING NET EARNINGS¶

+

7. CALCULATING NET EARNINGS¶

-

8.1. Employment Income¶

+

7.1. Employment Income¶

-

8.2. Allowances¶

+

7.2. Allowances¶

-

8.3. Expenses¶

+

7.3. Expenses¶

-

8.4. Benefits¶

+

7.4. Benefits¶

@@ -66,11 +66,11 @@
-

4.4. Payroll Stakeholders¶

+

3.4. Payroll Stakeholders¶

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.

-

4.4.1. Government Stakeholders¶

+

3.4.1. Government Stakeholders¶

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.

@@ -244,7 +244,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
-

4.4.2. Federal Government¶

+

3.4.2. Federal Government¶

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:

@@ -274,7 +274,7 @@ employees under federal jurisdiction in the following industries and organizatio
-

4.4.3. Provincial/Territorial Governments¶

+

3.4.3. Provincial/Territorial Governments¶

Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and territories exists over:

@@ -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.

-

4.4.4. Internal Stakeholders¶

+

3.4.4. Internal Stakeholders¶

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.

information for budgeting, analytical and quality purposes.

-

4.4.5. External Stakeholders¶

+

3.4.5. External Stakeholders¶

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.

-

4.5. Legislations and Regulations¶

+

3.5. Legislations and Regulations¶

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.

@@ -410,7 +410,7 @@ associations, and online portals—can support this ongoing effort to stay infor
-

4.5.1. Legislative Compliance¶

+

3.5.1. Legislative Compliance¶

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

-

4.5.2. Self-Assessment¶

+

3.5.2. Self-Assessment¶

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.

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.

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.

-

4.6. The Employee-Employer Relationship¶

+

3.6. The Employee-Employer Relationship¶

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.

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.

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.

@@ -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, https://www.canada.ca/en/revenue-agency.html.

-

4.6.1. Contract of Service (Employment)¶

+

3.6.1. Contract of Service (Employment)¶

A contract of service 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.

@@ -467,7 +467,7 @@ of time.

of remuneration.

-

4.6.2. Contract for Service (Subcontracting)¶

+

3.6.2. Contract for Service (Subcontracting)¶

A contract for service 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.

-

4.6.3. Factors Determining the Type of Contract¶

+

3.6.3. Factors Determining the Type of Contract¶

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.

@@ -689,7 +689,7 @@ relationship.

-

4.7. Review Summary¶

+

3.7. Review Summary¶

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.

@@ -730,7 +730,7 @@ considerations include:

Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.

-

4.8. Review Questions¶

+

3.8. Review Questions¶

What is the primary objective of the payroll department?

The primary objective of the payroll department is to pay employees accurately and @@ -832,31 +832,31 @@ morning at 10:00 to discuss?

Table of Contents

-

3.2.2. Tools and Equipment¶

+

2.2.2. Tools and Equipment¶

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.

-

3.2.3. Subcontracting Work or Hiring Assistants¶

+

2.2.3. Subcontracting Work or Hiring Assistants¶

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.

The worker is an employee when:

@@ -220,7 +220,7 @@ the type of business relationship.

-

3.2.4. Financial Risk¶

+

2.2.4. Financial Risk¶

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.

@@ -248,7 +248,7 @@ relationship, reflecting the independence and financial responsibility character
-

3.2.5. Responsibility for Investment and Management¶

+

2.2.5. Responsibility for Investment and Management¶

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.

@@ -271,7 +271,7 @@ reflect the autonomy and financial risk typically associated with self-employmen
-

3.2.6. Opportunity for Profit¶

+

2.2.6. Opportunity for Profit¶

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.

-

3.3. Review Summary¶

+

2.3. Review Summary¶

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.

@@ -344,7 +344,7 @@ considerations include:

Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.

-

3.4. Review Questions¶

+

2.4. Review Questions¶

What is the primary objective of the payroll department?

The primary objective of the payroll department is to pay employees accurately and @@ -446,23 +446,23 @@ morning at 10:00 to discuss?

Table of Contents

-

5. Canada Pension Plan¶

+

4. Canada Pension Plan¶

Objective of this section is to enable you to identify the following Canada Pension Plan components:

    @@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur Québec Pension Plan (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.

    -

    5.1. Who Must Contribute to the Canada Pension Plan¶

    +

    4.1. Who Must Contribute to the Canada Pension Plan¶

    The CPP is a contributory plan. 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.

    @@ -188,7 +188,7 @@ to CPP contributions:

-

6. Employment Insurance¶

+

5. Employment Insurance¶

Objective of this section is to enable you to identify the following Employment Insurance components:

    @@ -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.

-

7. Record of Employment¶

+

6. Record of Employment¶

The Record of Employment (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

Next topic

8. CALCULATING NET EARNINGS

+ title="next chapter">7. CALCULATING NET EARNINGS

This Page

@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos index
  • - next |
  • - previous |
  • 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
    • -
  • 5. Canada Pension Plan
    • +
  • 4. Canada Pension Plan
    • -

    2.1.5. Behavioural and Ethical Standards¶

    +

    1.1.5. Behavioural and Ethical Standards¶

    Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner must have. Effective payroll professionals should be:

    @@ -191,13 +191,13 @@ must have. Effective payroll professionals should be:

    -

    2.2. Payroll Stakeholders¶

    +

    1.2. Payroll Stakeholders¶

    Stakeholders 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.

    -

    2.2.1. Payroll Management Stakeholders¶

    +

    1.2.1. Payroll Management Stakeholders¶

    Payroll Management Stakeholders 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.

    -

    2.2.2. Government Stakeholders¶

    +

    1.2.2. Government Stakeholders¶

    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.

    -

    2.2.3. Federal Government¶

    +

    1.2.3. Federal Government¶

    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:

    @@ -267,7 +267,7 @@ employees under federal jurisdiction in the following industries and organizatio
    -

    2.2.4. Provincial/Territorial Governments¶

    +

    1.2.4. Provincial/Territorial Governments¶

    Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and territories exists over:

    @@ -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.

    -

    2.2.5. Internal Stakeholders¶

    +

    1.2.5. Internal Stakeholders¶

    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.

    @@ -311,7 +311,7 @@ needed for their various requirements.

    information for budgeting, analytical and quality purposes.

    -

    2.2.6. External Stakeholders¶

    +

    1.2.6. External Stakeholders¶

    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.

    -

    2.3. Content Review¶

    +

    1.3. Content Review¶

    • 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.

      • @@ -370,7 +370,7 @@ efficiently.

    -

    2.4. Review Questions¶

    +

    1.4. Review Questions¶

    1. What is the primary objective of the payroll department?

    2. List the three types of payroll management stakeholders and provide an example of each.

      3. @@ -390,26 +390,26 @@ efficiently.

      Table of Contents

      Previous topic

      -

      1. PREFACE

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      ABOUT THE AUTHOR