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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>
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