diff --git a/docs/build/html/.buildinfo b/docs/build/html/.buildinfo new file mode 100644 index 0000000..fcd51f2 --- /dev/null +++ b/docs/build/html/.buildinfo @@ -0,0 +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: eb97ac1fe9d57cc51fff73ec7ec39953 +tags: 645f666f9bcd5a90fca523b33c5a78b7 diff --git a/docs/build/html/_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png b/docs/build/html/_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png new file mode 100644 index 0000000..313d106 Binary files /dev/null and b/docs/build/html/_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png differ diff --git a/docs/build/html/_images/math/547c7611976b4041740caa3335735c193069bb84.png b/docs/build/html/_images/math/547c7611976b4041740caa3335735c193069bb84.png new file mode 100644 index 0000000..6b863fe Binary files /dev/null and b/docs/build/html/_images/math/547c7611976b4041740caa3335735c193069bb84.png differ diff --git a/docs/build/html/_sources/payroll_accounting.rst.txt b/docs/build/html/_sources/payroll_accounting.rst.txt new file mode 100644 index 0000000..cbd2761 --- /dev/null +++ b/docs/build/html/_sources/payroll_accounting.rst.txt @@ -0,0 +1,42 @@ +.. |trial_balance| replace:: :math:`\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}` + +.. |accounting_equation| replace:: :math:`\text{Assets} = \text{Liabilities} + \text{Equity}` + +################## +Payroll Accounting +################## + +*************** +Journal Entries +*************** + +Accounting Recap +----------------- + +.. centered:: |trial_balance| + +.. centered:: |accounting_equation| + +.. math:: Assets = Liabilities + Equity + :label: AccountingEquation + +Furthermore, we know that: + +.. centered:: :math:`\text{Equity = Revenue - Expenses}` + , which leads us to: + +.. centered:: :math:`\text{Assets = Liabilities + (Revenues - Expenses)}` + +Accounting equation :math:numref:`AccountingEquation` + +Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization's financial statements. +Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations. + +Journal Entries +----------------- + +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. + +| DR Payroll Expenses $10,500.00 +| CR Payroll Payable $10,500.00 \ No newline at end of file diff --git a/docs/build/html/_sources/preface.rst.txt b/docs/build/html/_sources/preface.rst.txt new file mode 100644 index 0000000..115a825 --- /dev/null +++ b/docs/build/html/_sources/preface.rst.txt @@ -0,0 +1,53 @@ +###################### +PREFACE +###################### + +Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada. + +Students will learn how to: + +- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees. +- Identify and meet payroll-related obligations for businesses. +- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities. +- Apply payroll procedures using computerized payroll software through practical, hands-on exercises. +- Payroll's responsibilities from hiring through to termination. +- Payroll compliance legislation in practical scenarios. +- Individual pay calculation process. + +Learning Outcomes +****************** + +The material of this study guide aim to make students to be be able to: + +- Calculate regular individual pay +- Calculate non-regular individual pay +- Calculate termination payments +- Complete a Record of Employment (ROE) +- Apply federal and provincial legislation to payroll, including: + - The Canada Pension Plan Act + - The Employment Insurance Act + - The Income Tax Act + - Employment Standards legislation + - Workers' Compensation Acts + - Québec-specific legislation + +Recommended Course Material +**************************** + +Material Structure Overview +**************************** + +1. Introduction to Canadian Payroll +#. Labour and Employment Standards +#. Accounting for Payroll +#. Calculating Gross Pay +#. Pensionable, Insurable, and Taxable Earnings +#. Calculating Net Pay +#. Calculating Employer's Source Deduction Remittances +#. Termination of Employment: + + - Record of Employment (ROE) + - Termination Payments + - Retirement Pay + +In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings. diff --git a/docs/build/html/_sources/rates_2025.rst.txt b/docs/build/html/_sources/rates_2025.rst.txt new file mode 100644 index 0000000..55eed21 --- /dev/null +++ b/docs/build/html/_sources/rates_2025.rst.txt @@ -0,0 +1,46 @@ +###################### +RATES FOR 2025 +###################### + +CANADA / QUEBEC PENSION PLAN (CPP / QPP) +------------------------------------------ + +.. csv-table:: CANADA / QUEBEC PENSION PLAN (CPP / QPP) + :header: "Description", "CPP", "QPP" + :widths: 130, 30, 30 + :align: left + :file: rates/rates_cpp-qpp_2025.csv + :delim: , + +CPP2 CONTRIBUTION RATES MAXIMUMS +------------------------------------------ + +.. csv-table:: CPP2 Contribution Rates Maximums + :header: "Description", "Ammount" + :widths: 130, 30 + :align: left + :file: rates/rates_cpp2_2025.csv + :delim: , + +References +---------- + +`CPP Maximum contributory earnings `_ + +`Second additional CPP contributions `_ + +.. comment + "Yearly maximum pensionable earnings", "$66,600", "$66,600" + "Annual maximum contributory earnings", "$66,600", "$66,600" + "Annual maximum contribution", "$3,754.45", "$3,754.45" + "Employee contribution rate", "5.95%", "5.95%" + "Employer contribution rate", "5.95%", "5.95%" + "Maximum pensionable earnings", "$66,600", "$66,600" + "Basic exemption (Annual)", "$3,500", "$3,500" + " Basic exemption (Monthly, 12)", "$291.67", "$291.67" + " Basic exemption (Weekly, 52)", "$673.08", "$673.08" + " Basic exemption (Weekly, 53)", "$634.91", "$634.91" + " Basic exemption (Semi-monthly, 24)", "$1,250.00", "$1,250.00" + " Basic exemption (Bi-weekly, 26)", "$1,346.15", "$1,346.15" + "Maximum contribution", "$3,754.45", "$3,754.45" + diff --git a/docs/build/html/_sources/references.rst.txt b/docs/build/html/_sources/references.rst.txt new file mode 100644 index 0000000..e909434 --- /dev/null +++ b/docs/build/html/_sources/references.rst.txt @@ -0,0 +1,3 @@ +########## +REFERENCES +########## \ No newline at end of file diff --git a/docs/build/html/_sources/review_questions.rst.txt b/docs/build/html/_sources/review_questions.rst.txt new file mode 100644 index 0000000..5c0c9e0 --- /dev/null +++ b/docs/build/html/_sources/review_questions.rst.txt @@ -0,0 +1,15 @@ +================== +REVIEW QUESTIONS +================== + +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. + +************************ +New Employee Information +************************ + +Which one of the following is correct? + +a. Choice A +b. Choice B +c. Choice C diff --git a/docs/build/html/genindex.html b/docs/build/html/genindex.html new file mode 100644 index 0000000..a226fa1 --- /dev/null +++ b/docs/build/html/genindex.html @@ -0,0 +1,77 @@ + + + + + + + Index — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + +
+
+
+
+ + +

Index

+ +
+ +
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/objects.inv b/docs/build/html/objects.inv new file mode 100644 index 0000000..c77b07f --- /dev/null +++ b/docs/build/html/objects.inv @@ -0,0 +1,6 @@ +# Sphinx inventory version 2 +# Project: Payroll Administration +# Version: 2025-06 +# The remainder of this file is compressed using zlib. +xڅN0}.;uQ,t帑t- pKks- -=Gr9R tMcvO|;1FsUtOT +9oAvΉz+hhGc]4–ZMQ2[!AWڛS;!Kƕw9*[W>#e=a;!R\(qe'ŞQe =FV}8q뮮 BfM$+pǐ (D:^"+H J?Ѧ7;kjFzc 7 \ No newline at end of file diff --git a/docs/build/html/payroll_accounting.html b/docs/build/html/payroll_accounting.html new file mode 100644 index 0000000..285bffe --- /dev/null +++ b/docs/build/html/payroll_accounting.html @@ -0,0 +1,148 @@ + + + + + + + + 3. Payroll Accounting — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + +
+
+
+
+ +
+

3. Payroll Accounting

+
+

3.1. Journal Entries

+
+

3.1.1. Accounting Recap

+

+\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}

+\text{Assets} = \text{Liabilities} + \text{Equity}

+

(1)Assets = Liabilities + Equity

+

Furthermore, we know that:

+

+\text{Equity = Revenue - Expenses} +, which leads us to:

+\text{Assets = Liabilities + (Revenues - Expenses)}

Accounting equation (1)

+

Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization’s financial statements. +Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.

+
+
+

3.1.2. Journal Entries

+

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.

+
+
DR Payroll Expenses $10,500.00
+
+
CR Payroll Payable $10,500.00
+
+
+
+
+
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/preface.html b/docs/build/html/preface.html new file mode 100644 index 0000000..7284ddb --- /dev/null +++ b/docs/build/html/preface.html @@ -0,0 +1,169 @@ + + + + + + + + 1. PREFACE — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + +
+
+
+
+ +
+

1. PREFACE

+

Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.

+

Students will learn how to:

+
    +

  • Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.

    • +

  • Identify and meet payroll-related obligations for businesses.

    • +

  • Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.

    • +

  • Apply payroll procedures using computerized payroll software through practical, hands-on exercises.

    • +

  • Payroll’s responsibilities from hiring through to termination.

    • +

  • Payroll compliance legislation in practical scenarios.

    • +

  • Individual pay calculation process.

    • +
+
+

1.1. Learning Outcomes

+

The material of this study guide aim to make students to be be able to:

+
    +

  • Calculate regular individual pay

    • +

  • Calculate non-regular individual pay

    • +

  • Calculate termination payments

    • +

  • Complete a Record of Employment (ROE)

    • +

  • Apply federal and provincial legislation to payroll, including: +- The Canada Pension Plan Act +- The Employment Insurance Act +- The Income Tax Act +- Employment Standards legislation +- Workers’ Compensation Acts +- Québec-specific legislation

    • +
+
+ +
+

1.3. Material Structure Overview

+
    +

  1. Introduction to Canadian Payroll

    2. +

  2. Labour and Employment Standards

    3. +

  3. Accounting for Payroll

    4. +

  4. Calculating Gross Pay

    5. +

  5. Pensionable, Insurable, and Taxable Earnings

    6. +

  6. Calculating Net Pay

    7. +

  7. Calculating Employer’s Source Deduction Remittances

    8. +

  8. Termination of Employment:

    +
      +

    • Record of Employment (ROE)

      • +

    • Termination Payments

      • +

    • Retirement Pay

      • +
    +
    9. +
+

In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.

+
+
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/rates_2025.html b/docs/build/html/rates_2025.html new file mode 100644 index 0000000..74516fc --- /dev/null +++ b/docs/build/html/rates_2025.html @@ -0,0 +1,230 @@ + + + + + + + + 6. RATES FOR 2025 — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + +
+
+
+
+ +
+

6. RATES FOR 2025

+
+

6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)

+ + +++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
CANADA / QUEBEC PENSION PLAN (CPP / QPP)

Description

CPP

QPP

Yearly maximum pensionable earnings

$71,300

$

Annual maximum contributory earnings

$67,800

$

Annual maximum contribution

$3,500

$

Employee contribution rate

5.95%

Employer contribution rate

5.95%

Basic exemption (Annual)

$3,500

+

Basic exemption (Monthly, 12)

+
+

$291.67

$

+

Basic exemption (Weekly, 52)

+
+

$67.31

$

+

Basic exemption (Weekly, 53)

+
+

$66.04

$

+

Basic exemption (Semi-monthly, 24)

+
+

$145.83

$

+

Basic exemption (Bi-weekly, 26)

+
+

$134.61

$

+
+
+

6.2. CPP2 CONTRIBUTION RATES MAXIMUMS

+ + ++++ + + + + + + + + + + + + + + + + + + + +
CPP2 Contribution Rates Maximums

Description

Ammount

Additional maximum annual pensionable earnings

$81,200

Employee and employer contribution rate

4%

Maximum employee and employer contribution

$396

Maimum annual self-employed contribution

$792

+
+
+

6.3. References

+

CPP Maximum contributory earnings

+

Second additional CPP contributions

+
+
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/references.html b/docs/build/html/references.html new file mode 100644 index 0000000..85a9d73 --- /dev/null +++ b/docs/build/html/references.html @@ -0,0 +1,106 @@ + + + + + + + + 7. REFERENCES — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + +
+
+
+
+ +
+

7. REFERENCES

+
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/review_questions.html b/docs/build/html/review_questions.html new file mode 100644 index 0000000..6af7e4f --- /dev/null +++ b/docs/build/html/review_questions.html @@ -0,0 +1,126 @@ + + + + + + + + 4. REVIEW QUESTIONS — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + +
+
+
+
+ +
+

4. REVIEW QUESTIONS

+

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.

+
+

4.1. New Employee Information

+

Which one of the following is correct?

+
    +

  1. Choice A

    2. +

  2. Choice B

    3. +

  3. Choice C

    4. +
+
+
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/search.html b/docs/build/html/search.html new file mode 100644 index 0000000..f656a6b --- /dev/null +++ b/docs/build/html/search.html @@ -0,0 +1,94 @@ + + + + + + + Search — Payroll Administration Fall 2025 documentation + + + + + + + + + + + + + + + + + + + +
+
+
+
+ +

Search

+ + + + +

+ Searching for multiple words only shows matches that contain + all words. +

+ + +
+ + + +
+ + +
+ + +
+
+
+
+ +
+
+ + + + \ No newline at end of file diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js new file mode 100644 index 0000000..a8e3048 --- /dev/null +++ b/docs/build/html/searchindex.js @@ -0,0 +1 @@ +Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[0,null],[2,null]],"Accounting Recap":[[5,"accounting-recap"]],"Authorization for Hiring":[[4,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[4,"benefit-enrollment-forms"]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[7,"canada-quebec-pension-plan-cpp-qpp"],[7,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[7,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[7,"id2"]],"Canadian Payroll Administration":[[2,"canadian-payroll-administration"]],"Confidentiality Agreement":[[4,"confidentiality-agreement"]],"Content Review Highlights":[[4,"content-review-highlights"]],"Employment Standards Requirements":[[4,"employment-standards-requirements"]],"Errors and Errata":[[1,null]],"Example 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