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</p> </p>
<ul> <ul>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#learning-outcomes"> <a class="reference internal" href="#preface">
1. Learning Outcomes 1. PREFACE
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#recommended-course-material">
2. Recommended Course Material
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#material-structure-overview">
3. Material Structure Overview
</a> </a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#learning-outcomes">
1.1. Learning Outcomes
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#recommended-course-material">
1.2. Recommended Course Material
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#material-structure-overview">
1.3. Material Structure Overview
</a>
</li>
</ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#introduction"> <a class="reference internal" href="#introduction">
4. INTRODUCTION 2. INTRODUCTION
</a> </a>
<ul> <ul>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#payroll-legal-framework"> <a class="reference internal" href="#payroll-legal-framework">
4.1. Payroll Legal Framework 2.1. Payroll Legal Framework
</a> </a>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting"> <a class="reference internal" href="#payroll-accounting">
5. Payroll Accounting 3. Payroll Accounting
</a> </a>
<ul> <ul>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#journal-entries"> <a class="reference internal" href="#journal-entries">
5.1. Journal Entries 3.1. Journal Entries
</a> </a>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#review-questions"> <a class="reference internal" href="#review-questions">
6. REVIEW QUESTIONS 4. REVIEW QUESTIONS
</a> </a>
<ul> <ul>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#new-employee-information"> <a class="reference internal" href="#new-employee-information">
6.1. New Employee Information 4.1. New Employee Information
</a> </a>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee"> <a class="reference internal" href="#obnoarding-employee">
7. OBNOARDING EMPLOYEE 5. OBNOARDING EMPLOYEE
</a> </a>
<ul> <ul>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#employment-standards-requirements"> <a class="reference internal" href="#employment-standards-requirements">
7.1. Employment Standards Requirements 5.1. Employment Standards Requirements
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#internal-forms"> <a class="reference internal" href="#internal-forms">
7.2. Internal Forms 5.2. Internal Forms
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms"> <a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
7.3. Required Federal and Provincial/Territorial Forms 5.3. Required Federal and Provincial/Territorial Forms
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights"> <a class="reference internal" href="#content-review-highlights">
7.4. Content Review Highlights 5.4. Content Review Highlights
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample"> <a class="reference internal" href="#review-questions-sample">
7.5. Review Questions (Sample) 5.5. Review Questions (Sample)
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#example-evaluations"> <a class="reference internal" href="#example-evaluations">
7.6. Example Evaluations 5.6. Example Evaluations
</a> </a>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025"> <a class="reference internal" href="#rates-for-2025">
8. RATES FOR 2025 6. RATES FOR 2025
</a> </a>
<ul> <ul>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp"> <a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP) 6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums"> <a class="reference internal" href="#cpp2-contribution-rates-maximums">
8.2. CPP2 CONTRIBUTION RATES MAXIMUMS 6.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a> </a>
</li> </li>
<li class="toctree-l2"> <li class="toctree-l2">
<a class="reference internal" href="#references"> <a class="reference internal" href="#references">
8.3. References 6.3. References
</a> </a>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#references"> <a class="reference internal" href="#references">
9. REFERENCES 7. REFERENCES
</a> </a>
</li> </li>
<li class="toctree-l1"> <li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata"> <a class="reference internal" href="#errors-and-errata">
10. Errors and Errata 8. Errors and Errata
</a> </a>
</li> </li>
</ul> </ul>
@@ -215,170 +222,178 @@
<div class="toctree-wrapper compound"> <div class="toctree-wrapper compound">
<span id="document-preface"> <span id="document-preface">
</span> </span>
<p> <section id="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.
</p>
<p>
Students will learn how to:
</p>
<ul class="simple">
<li>
<p>
Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
</p>
</li>
<li>
<p>
Identify and meet payroll-related obligations for businesses.
</p>
</li>
<li>
<p>
Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
</p>
</li>
<li>
<p>
Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
</p>
</li>
<li>
<p>
Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
</ul>
<section id="learning-outcomes">
<h2> <h2>
Learning Outcomes PREFACE
<a class="headerlink" href="#learning-outcomes" title="Link to this heading"> <a class="headerlink" href="#preface" title="Link to this heading">
&para; &para;
</a> </a>
</h2> </h2>
<p> <p>
The material of this study guide aim to make students to be be able to: 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.
</p>
<p>
Students will learn how to:
</p> </p>
<ul class="simple"> <ul class="simple">
<li> <li>
<p> <p>
Calculate regular individual pay Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculate non-regular individual pay Identify and meet payroll-related obligations for businesses.
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculate termination payments Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Complete a Record of Employment (ROE) Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Apply federal and provincial legislation to payroll, including: Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
</ul>
<section id="learning-outcomes">
<h3>
Learning Outcomes
<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
&para;
</a>
</h3>
<p>
The material of this study guide aim to make students to be be able to:
</p>
<ul class="simple">
<li>
<p>
Calculate regular individual pay
</p>
</li>
<li>
<p>
Calculate non-regular individual pay
</p>
</li>
<li>
<p>
Calculate termination payments
</p>
</li>
<li>
<p>
Complete a Record of Employment (ROE)
</p>
</li>
<li>
<p>
Apply federal and provincial legislation to payroll, including:
- The Canada Pension Plan Act - The Canada Pension Plan Act
- The Employment Insurance Act - The Employment Insurance Act
- The Income Tax Act - The Income Tax Act
- Employment Standards legislation - Employment Standards legislation
- Workers&rsquo; Compensation Acts - Workers&rsquo; Compensation Acts
- Qu&eacute;bec-specific legislation - Qu&eacute;bec-specific legislation
</p> </p>
</li> </li>
</ul> </ul>
</section> </section>
<section id="recommended-course-material"> <section id="recommended-course-material">
<h2> <h3>
Recommended Course Material Recommended Course Material
<a class="headerlink" href="#recommended-course-material" title="Link to this heading"> <a class="headerlink" href="#recommended-course-material" title="Link to this heading">
&para; &para;
</a> </a>
</h2> </h3>
</section> </section>
<section id="material-structure-overview"> <section id="material-structure-overview">
<h2> <h3>
Material Structure Overview Material Structure Overview
<a class="headerlink" href="#material-structure-overview" title="Link to this heading"> <a class="headerlink" href="#material-structure-overview" title="Link to this heading">
&para; &para;
</a> </a>
</h2> </h3>
<ol class="arabic simple"> <ol class="arabic simple">
<li> <li>
<p> <p>
Introduction to Canadian Payroll Introduction to Canadian Payroll
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Labour and Employment Standards Labour and Employment Standards
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Accounting for Payroll Accounting for Payroll
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculating Gross Pay Calculating Gross Pay
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Pensionable, Insurable, and Taxable Earnings Pensionable, Insurable, and Taxable Earnings
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculating Net Pay Calculating Net Pay
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Calculating Employer&rsquo;s Source Deduction Remittances Calculating Employer&rsquo;s Source Deduction Remittances
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Termination of Employment: Termination of Employment:
</p> </p>
<ul class="simple"> <ul class="simple">
<li> <li>
<p> <p>
Record of Employment (ROE) Record of Employment (ROE)
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Termination Payments Termination Payments
</p> </p>
</li> </li>
<li> <li>
<p> <p>
Retirement Pay Retirement Pay
</p> </p>
</li> </li>
</ul> </ul>
</li> </li>
</ol> </ol>
<p> <p>
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings. In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
</p> </p>
</section>
</section> </section>
<span id="document-introduction"> <span id="document-introduction">
</span> </span>

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