+ The Social Insurance Number (SIN) Program was introduced by Parliament in 1964 to +register people with the Unemployment Insurance Commission (now known as Employment +Insurance) and the Canada Pension Plan. In 1967, the SIN also became a file identifier for +Revenue Canada (now known as the Canada Revenue Agency). +
++ Under the Employment Insurance Act, every person who works in Canada is required to have +a Social Insurance Number. As an employer, you must ask new employees to provide their +SIN when they are hired. According to the Employment Insurance Regulations which came +into force on April 30, 2013, employees are required by law to provide their SIN; they may +do so by presenting a SIN card or the Confirmation of SIN letter. It is important that you +obtain the correct SIN of your employee so that payroll can report accurate statutory +withholdings for Canada Pension Plan contributions, Employment Insurance premiums, and +income tax on the employee’s information slips at the end of the year. +
++ To apply for a Social Insurance Number, individuals must complete an application form that +can either be obtained from a SC office or downloaded from their website. Documents +proving the individual’s identity and status in Canada must also be submitted with the +application. The documents must be originals and written in English or French. +
++ Social Insurance Numbers beginning with a “9” (commonly called 900-series) are issued to +individuals who are neither Canadian citizens nor permanent residents, but need a SIN for +employment purposes. All 900-series SIN cards/letters carry an expiry date that is the same +as the expiry date on the individual’s work permit. Individuals must apply for new +documentation prior to expiry. Employees who are not residents of Canada, who are in +regular continuous employment, and are in possession of a 900-series SIN, are subject to all +applicable statutory deductions. +
+ Employment and Social Development Canada is responsible for matters relating to: +
++ amending the regulations made under the Canada Pension Plan and the Employment Insurance Act +
++ keeping records of each individual’s Canada Pension Plan contributions and pensionable earnings +
++ the establishment of annual maximum insurable earnings +
++ the administration of provisions related to Wage Loss plans +
++ the administration of provisions regarding Job Creation programs +
++ Employment and Social Development Canada’s Employment Insurance program +provides temporary financial assistance for unemployed Canadians while they look +for work or upgrade their skills. +Service Canada serves as the government’s operational arm while Employment and +Social Development Canada operates as the policy-making body. +Service Canada is responsible for: +o the issuance of Social Insurance Numbers (SIN) and the protection and +security of SIN information +o the delivery of services to employers, including Record of Employment on the +Web +o the administration of Employment Insurance programs to individuals, +including regular, illness, pregnancy/parental, critically ill or injured person +and compassionate care benefits +o the administration of the Employment Insurance Premium Reduction +program, including granting qualified employers a reduced Employment +Insurance premium rate +
++++++
+- +
++ the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits +
+- +
++ the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums +
+
+ on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and +hours, and reporting that information on the Record of Employment. +
- 1. What are the three main programs specifically related to payroll that the Canada -Revenue Agency administers? -
-- 2. If an organization deducts $27,400 in Canada Pension Plan contributions from its -employees and $21,200 in Employment Insurance premiums, how much would have to -be remitted in total to the Canada Revenue Agency? -
-- 3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes -for all provinces and territories. -
++ What are the three main programs specifically related to payroll that the Canada Revenue Agency administers? +
++ If an organization deducts $27,400 in Canada Pension Plan contributions from its employees and $21,200 in Employment Insurance premiums, how much would have to be remitted in total to the Canada Revenue Agency? +
++ True or False: The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories. +
++ True or False: The emphasis of the Employment Insurance program is on paying people so they don’t have to return to work. +
++ Indicate which federal department or agency would be responsible in the following scenarios. +
+++++ An employer is preparing the budget for the next year and wants to know the annual maximum insurable earnings amount. +
++ An employee wants to retire and apply for Canada Pension Plan benefits. +
++ There is a new type of earning in the new collective agreement. You are not sure if it is insurable. +
++ The organization would like to apply for a reduction in its Employment Insurance premium rate. +
+