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compliance

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@@ -42,7 +42,7 @@ type of relationship that exists between the worker and the organization and to
any payments made comply with legislation. any payments made comply with legislation.
What are the Payroll's Objectives? What are the Payroll's Objectives?
=============================== ==================================
The primary objective of the payroll function in every organization is to pay employees 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 accurately and on time, in compliance with legislative requirements, for a full annual payroll
@@ -83,3 +83,52 @@ the potential for any fines or penalties.
In payroll, there are also compliance requirements from other non-government stakeholders, In payroll, there are also compliance requirements from other non-government stakeholders,
for example, union collective agreements or group insurance policies. Payroll practitioners for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements. must therefore ensure the organization is compliant with all stakeholder requirements.
What are the Responsibilities of Payroll Function?
==================================================
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
finance and administration in the organization.
Small and medium-sized organizations may have payroll practitioners whose positions
include other functions that, in a larger organization, would fall under other departments.
This payroll practitioner may be required to handle multiple tasks, such as employee
recruitment, human resource policy development, benefits administration, accounts payable,
accounts receivable, budgets and/or administration. These practitioners must have excellent
knowledge of all areas for which they are responsible and be aware of the resources available
to provide advice and information.
Larger organizations may have a distinct payroll department with specific payroll positions,
in addition to separate human resources, accounting and administration groups. Even in a
multi-departmental organization, payroll practitioners must have knowledge of the various
stages of the life cycle of an employee. From hiring through termination of employment,
many of these stages will impact how to produce the employee's pay and prepare required
reports.
The payroll department in a large organization may have:
- payroll administrators who are responsible for entering payroll data into the system
and making required payroll remittances
- payroll coordinators who are responsible for preparing the payroll journal entries and
reconciling the payroll related accounts
- payroll managers who manage the payroll function, the payroll staff and represent
payroll at the management level
Content Knowledge
-----------------
Payroll practitioners should know the following to effectively perform their duties:
- Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance
Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
legislation, Workers' Compensation and provincial/territorial payroll-specific
legislation
- Payroll Processes: the remuneration and deduction components of payroll and how
to use these components to calculate a net pay in both regular and non-regular
circumstances
- Payroll Reporting: how to calculate and remit amounts due to government agencies,
insurance companies, unions and other third parties. In addition, payroll reporting
includes accounting for payroll expenses and accruals to internal financial systems
and federal and provincial/territorial year-end reporting.

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@@ -117,6 +117,70 @@ the potential for any fines or penalties.</p>
for example, union collective agreements or group insurance policies. Payroll practitioners for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.</p> must therefore ensure the organization is compliant with all stakeholder requirements.</p>
</section> </section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h3><span class="section-number">4.1.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h3>
<p>The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
finance and administration in the organization.</p>
<p>Small and medium-sized organizations may have payroll practitioners whose positions
include other functions that, in a larger organization, would fall under other departments.
This payroll practitioner may be required to handle multiple tasks, such as employee
recruitment, human resource policy development, benefits administration, accounts payable,
accounts receivable, budgets and/or administration. These practitioners must have excellent
knowledge of all areas for which they are responsible and be aware of the resources available
to provide advice and information.</p>
<p>Larger organizations may have a distinct payroll department with specific payroll positions,
in addition to separate human resources, accounting and administration groups. Even in a
multi-departmental organization, payroll practitioners must have knowledge of the various
stages of the life cycle of an employee. From hiring through termination of employment,
many of these stages will impact how to produce the employee’s pay and prepare required
reports.</p>
<p>The payroll department in a large organization may have:</p>
<blockquote>
<div><ul class="simple">
<li><p>payroll administrators who are responsible for entering payroll data into the system</p></li>
</ul>
</div></blockquote>
<dl class="simple">
<dt>and making required payroll remittances</dt><dd><ul class="simple">
<li><p>payroll coordinators who are responsible for preparing the payroll journal entries and</p></li>
</ul>
</dd>
<dt>reconciling the payroll related accounts</dt><dd><ul class="simple">
<li><p>payroll managers who manage the payroll function, the payroll staff and represent</p></li>
</ul>
</dd>
</dl>
<p>payroll at the management level</p>
</section>
</section>
<section id="content-knowledge">
<h2><span class="section-number">4.2. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
<blockquote>
<div><ul class="simple">
<li><p>Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance</p></li>
</ul>
</div></blockquote>
<p>Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
legislation, Workers’ Compensation and provincial/territorial payroll-specific
legislation</p>
<blockquote>
<div><ul class="simple">
<li><p>Payroll Processes: the remuneration and deduction components of payroll and how</p></li>
</ul>
</div></blockquote>
<p>to use these components to calculate a net pay in both regular and non-regular
circumstances</p>
<blockquote>
<div><ul class="simple">
<li><p>Payroll Reporting: how to calculate and remit amounts due to government agencies,</p></li>
</ul>
</div></blockquote>
<p>insurance companies, unions and other third parties. 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>
</section> </section>
@@ -134,8 +198,10 @@ must therefore ensure the organization is compliant with all stakeholder require
<li><a class="reference internal" href="#learning-objectives">4.1. Learning Objectives</a><ul> <li><a class="reference internal" href="#learning-objectives">4.1. Learning Objectives</a><ul>
<li><a class="reference internal" href="#introduction">4.1.1. Introduction</a></li> <li><a class="reference internal" href="#introduction">4.1.1. Introduction</a></li>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.2. What are the Payroll’s Objectives?</a></li> <li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.2. What are the Payroll’s Objectives?</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.1.3. What are the Responsibilities of Payroll Function?</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#content-knowledge">4.2. Content Knowledge</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>

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@@ -62,6 +62,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li> <li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul> <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#learning-objectives">4.1. Learning Objectives</a></li> <li class="toctree-l2"><a class="reference internal" href="compliance.html#learning-objectives">4.1. Learning Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.2. Content Knowledge</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li> <li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>

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@@ -1,4 +1,4 @@
# Sphinx build info version 1 # 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. # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: c096e7553078ce9de83d5ba8b87c996c config: 9b4a5c8ead5c360b0f39c748eb66fae9
tags: 62a1e7829a13fc7881b6498c52484ec0 tags: 62a1e7829a13fc7881b6498c52484ec0

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@@ -114,6 +114,11 @@
4.1. Learning Objectives 4.1. Learning Objectives
</a> </a>
</li> </li>
<li class="toctree-l2">
<a class="reference internal" href="#content-knowledge">
4.2. Content Knowledge
</a>
</li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
@@ -715,6 +720,138 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements. must therefore ensure the organization is compliant with all stakeholder requirements.
</p> </p>
</section> </section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h4>
What are the Responsibilities of Payroll Function?
<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading">
&para;
</a>
</h4>
<p>
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
finance and administration in the organization.
</p>
<p>
Small and medium-sized organizations may have payroll practitioners whose positions
include other functions that, in a larger organization, would fall under other departments.
This payroll practitioner may be required to handle multiple tasks, such as employee
recruitment, human resource policy development, benefits administration, accounts payable,
accounts receivable, budgets and/or administration. These practitioners must have excellent
knowledge of all areas for which they are responsible and be aware of the resources available
to provide advice and information.
</p>
<p>
Larger organizations may have a distinct payroll department with specific payroll positions,
in addition to separate human resources, accounting and administration groups. Even in a
multi-departmental organization, payroll practitioners must have knowledge of the various
stages of the life cycle of an employee. From hiring through termination of employment,
many of these stages will impact how to produce the employee&rsquo;s pay and prepare required
reports.
</p>
<p>
The payroll department in a large organization may have:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
payroll administrators who are responsible for entering payroll data into the system
</p>
</li>
</ul>
</div>
</blockquote>
<dl class="simple">
<dt>
and making required payroll remittances
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll coordinators who are responsible for preparing the payroll journal entries and
</p>
</li>
</ul>
</dd>
<dt>
reconciling the payroll related accounts
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll managers who manage the payroll function, the payroll staff and represent
</p>
</li>
</ul>
</dd>
</dl>
<p>
payroll at the management level
</p>
</section>
</section>
<section id="content-knowledge">
<h3>
Content Knowledge
<a class="headerlink" href="#content-knowledge" title="Link to this heading">
&para;
</a>
</h3>
<p>
Payroll practitioners should know the following to effectively perform their duties:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance
</p>
</li>
</ul>
</div>
</blockquote>
<p>
Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
legislation, Workers&rsquo; Compensation and provincial/territorial payroll-specific
legislation
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Payroll Processes: the remuneration and deduction components of payroll and how
</p>
</li>
</ul>
</div>
</blockquote>
<p>
to use these components to calculate a net pay in both regular and non-regular
circumstances
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Payroll Reporting: how to calculate and remit amounts due to government agencies,
</p>
</li>
</ul>
</div>
</blockquote>
<p>
insurance companies, unions and other third parties. 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>
</section> </section>
<span id="document-compensation"> <span id="document-compensation">