In addition to retirement pension benefits, the plan provides supplementary benefits in the form of:
- @@ -119,10 +119,12 @@ benefits, the plan provides supplementary benefits in the form of:
surviving spouse pensions
All employers are required by law to deduct CPP contributions from pensionable earnings paid to their employees, and to remit these deductions, along with the employer’s portion, to the CRA. The employer matches the employee’s contributions dollar for dollar.
++Note
Example:
Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, -Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP -contributions must be remitted to the CRA.
+Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP contributions must be remitted to the CRA. +CPP contributions take priority over all other deductions and are therefore the first statutory deduction to be withheld from an employee’s gross pay.
diff --git a/docs/build/html/_sources/2_compliance.rst.txt b/docs/build/html/_sources/2_compliance.rst.txt index 19b0789..0c6748e 100644 --- a/docs/build/html/_sources/2_compliance.rst.txt +++ b/docs/build/html/_sources/2_compliance.rst.txt @@ -68,8 +68,9 @@ The Canada Pension Plan became operational on January 1, 1966. The plan was full effective in 1976 after a ten year transitional period. The Canada Pension Plan is a social insurance program, legislated under the federal Canada Pension Plan Act, designed to provide protection in the form of benefits to contributors and -their families against loss of income due to retirement. In addition to retirement pension -benefits, the plan provides supplementary benefits in the form of: +their families against loss of income due to retirement. + +In addition to retirement pension benefits, the plan provides supplementary benefits in the form of: - surviving spouse pensions - disability benefits @@ -80,11 +81,12 @@ All employers are required by law to deduct CPP contributions from pensionable e paid to their employees, and to remit these deductions, along with the employer's portion, to the CRA. The employer matches the employee's contributions dollar for dollar. -*Example:* +.. note:: -Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, -Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP -contributions must be remitted to the CRA. + *Example:* + + Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, + Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP contributions must be remitted to the CRA. CPP contributions take priority over all other deductions and are therefore the first statutory deduction to be withheld from an employee's gross pay. diff --git a/docs/source/2_compliance.rst b/docs/source/2_compliance.rst index 60553f5..0c6748e 100644 --- a/docs/source/2_compliance.rst +++ b/docs/source/2_compliance.rst @@ -81,11 +81,12 @@ All employers are required by law to deduct CPP contributions from pensionable e paid to their employees, and to remit these deductions, along with the employer's portion, to the CRA. The employer matches the employee's contributions dollar for dollar. -*Example:* +.. note:: -Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, -Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP -contributions must be remitted to the CRA. + *Example:* + + Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, + Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP contributions must be remitted to the CRA. CPP contributions take priority over all other deductions and are therefore the first statutory deduction to be withheld from an employee's gross pay.