diff --git a/docs/build/doctrees/cpp-and-ei.doctree b/docs/build/doctrees/cpp-and-ei.doctree
index d498866..be5f5fd 100644
Binary files a/docs/build/doctrees/cpp-and-ei.doctree and b/docs/build/doctrees/cpp-and-ei.doctree differ
diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle
index a9da9ce..9d9c25a 100644
Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ
diff --git a/docs/build/html/_sources/cpp-and-ei.rst.txt b/docs/build/html/_sources/cpp-and-ei.rst.txt
index 048396b..52c03d8 100644
--- a/docs/build/html/_sources/cpp-and-ei.rst.txt
+++ b/docs/build/html/_sources/cpp-and-ei.rst.txt
@@ -2,6 +2,12 @@
CANADA PENSION PLAN AND EMPLOYMENT INSURANCE
#############################################
+Membership or participation in the Canada Pension Plan (CPP) and Employment Insurance
+Plan (EI) is compulsory for certain types of employment. As a person responsible for the payroll
+you need to know which employees must participate in these plans, what amounts to withhold
+from employees and how much the employer will have to remit or send to the Canada
+Revenue Agency (CRA).
+
**Learning Objectives**
Upon completion of this chapter, you should be able to explain:
@@ -47,9 +53,6 @@ Objective of this section is to enable you to identify the following Canada Pens
- Payments and benefits not subject to Canada Pension Plan contributions
- Calculate Canada Pension Plan contributions at an individual level
-Canada Pension Plan
-~~~~~~~~~~~~~~~~~~~
-
The **Canada Pension Plan** (CPP) is a federally legislated social insurance program established under the Canada Pension Plan
Act. Its primary purpose is to provide financial protection to contributors and their families in the event of retirement,
disability, or death. The program is funded through mandatory payroll deductions from employees, which are matched equally by
@@ -60,6 +63,11 @@ deductions from employees. The specific payroll withholding requirements for the
in more detail in the later chapters; it is important to note that the CPP is often one of multiple retirement savings
vehicles available within an organization's compensation structure.
+.. note::
+
+ Employers located in Quebec are responsible for deducting Québec Pension Plan (QPP) contributions, instead
+ of CPP contributions, from their Québec employees and remitting those contributions to Revenu Québec (RQ).
+
Employment Insurance
--------------------
@@ -72,5 +80,19 @@ Objective of this section is to enable you to identify the following Employment
- Payments and benefits not subject to Employment Insurance premiums
- Calculate Employment Insurance premiums at an individual level
+Employment Insurance (EI) is a federally legislated social insurance program established under the Employment Insurance Act.
+It provides temporary financial support to individuals who are unemployed while seeking new employment or engaging in skill
+development. In addition to regular benefits, EI offers special provisions for workers who take leave due to significant life
+events such as illness, pregnancy, caring for a newborn or newly adopted child, supporting a critically ill or injured person,
+or tending to a family member facing a serious health condition with a risk of death.
+
+The EI program is funded through payroll contributions made by employees, known as Employment Insurance premiums. Employers
+also contribute by paying a premium that is calculated based on their employees' deductions.
+
+While Employment Insurance is a government-mandated program, it may not be the only insurance plan available in the workplace.
+Many organizations offer private or non-government insurance options such as life and disability coverage, which are funded by
+employers, employees, or both. Although this chapter focuses specifically on the federally legislated EI program, additional
+information about private insurance plans will be covered in the later chapters.
+
Record of Employment
---------------------
\ No newline at end of file
diff --git a/docs/build/html/cpp-and-ei.html b/docs/build/html/cpp-and-ei.html
index c63a6d5..2ba04bb 100644
--- a/docs/build/html/cpp-and-ei.html
+++ b/docs/build/html/cpp-and-ei.html
@@ -40,7 +40,12 @@
-
Learning Objectives
+
Membership or participation in the Canada Pension Plan (CPP) and Employment Insurance
+Plan (EI) is compulsory for certain types of employment. As a person responsible for the payroll
+you need to know which employees must participate in these plans, what amounts to withhold
+from employees and how much the employer will have to remit or send to the Canada
+Revenue Agency (CRA).
+
Learning Objectives
Upon completion of this chapter, you should be able to explain:
@@ -95,8 +100,6 @@
Calculate Canada Pension Plan contributions at an individual level
-
-5.1. Canada Pension Plan
The Canada Pension Plan (CPP) is a federally legislated social insurance program established under the Canada Pension Plan
Act. Its primary purpose is to provide financial protection to contributors and their families in the event of retirement,
disability, or death. The program is funded through mandatory payroll deductions from employees, which are matched equally by
@@ -105,7 +108,11 @@ employers. These employee contributions are specifically referred to as Canada P
deductions from employees. The specific payroll withholding requirements for these supplementary pension plans will be discussed
in more detail in the later chapters; it is important to note that the CPP is often one of multiple retirement savings
vehicles available within an organization’s compensation structure.
-
+
+
Note
+
Employers located in Quebec are responsible for deducting Québec Pension Plan (QPP) contributions, instead
+of CPP contributions, from their Québec employees and remitting those contributions to Revenu Québec (RQ).
+
6. Employment Insurance
@@ -120,6 +127,17 @@ vehicles available within an organization’s compensation structure.
Calculate Employment Insurance premiums at an individual level
+
Employment Insurance (EI) is a federally legislated social insurance program established under the Employment Insurance Act.
+It provides temporary financial support to individuals who are unemployed while seeking new employment or engaging in skill
+development. In addition to regular benefits, EI offers special provisions for workers who take leave due to significant life
+events such as illness, pregnancy, caring for a newborn or newly adopted child, supporting a critically ill or injured person,
+or tending to a family member facing a serious health condition with a risk of death.
+
The EI program is funded through payroll contributions made by employees, known as Employment Insurance premiums. Employers
+also contribute by paying a premium that is calculated based on their employees’ deductions.
+
While Employment Insurance is a government-mandated program, it may not be the only insurance plan available in the workplace.
+Many organizations offer private or non-government insurance options such as life and disability coverage, which are funded by
+employers, employees, or both. Although this chapter focuses specifically on the federally legislated EI program, additional
+information about private insurance plans will be covered in the later chapters.
7. Record of Employment
@@ -135,10 +153,7 @@ vehicles available within an organization’s compensation structure.
diff --git a/docs/build/html/index.html b/docs/build/html/index.html
index 8617956..73bf1ea 100644
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -75,10 +75,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
4.8. Review Questions
-
5. Canada Pension Plan
-
+
5. Canada Pension Plan
6. Employment Insurance
7. Record of Employment
8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 738d5ca..e322945 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
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\ No newline at end of file
diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index 2086286..2878ef1 100644
--- a/docs/build/simplepdf/.buildinfo
+++ b/docs/build/simplepdf/.buildinfo
@@ -1,4 +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: 2ff958eff1c6f0b185d9d12a02cf55f5
+config: a957af7f0d550cb749ce96e52e6ddfff
tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index b8d9a31..02aa620 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -167,13 +167,6 @@
5. Canada Pension Plan
-
@@ -2520,6 +2513,13 @@ morning at 10:00 to discuss?
+
+ Membership or participation in the Canada Pension Plan (CPP) and Employment Insurance
+Plan (EI) is compulsory for certain types of employment. As a person responsible for the payroll
+you need to know which employees must participate in these plans, what amounts to withhold
+from employees and how much the employer will have to remit or send to the Canada
+Revenue Agency (CRA).
+
Learning Objectives
@@ -2700,30 +2700,31 @@ morning at 10:00 to discuss?
-
-
+
+ The
+
Canada Pension Plan
-
-
-
- The
-
- Canada Pension Plan
-
- (CPP) is a federally legislated social insurance program established under the Canada Pension Plan
+
+ (CPP) is a federally legislated social insurance program established under the Canada Pension Plan
Act. Its primary purpose is to provide financial protection to contributors and their families in the event of retirement,
disability, or death. The program is funded through mandatory payroll deductions from employees, which are matched equally by
employers. These employee contributions are specifically referred to as Canada Pension Plan contributions.
-
-
- In addition to the CPP, employers may offer private or non-government pension plans, which may also involve payroll
+
+
+ In addition to the CPP, employers may offer private or non-government pension plans, which may also involve payroll
deductions from employees. The specific payroll withholding requirements for these supplementary pension plans will be discussed
in more detail in the later chapters; it is important to note that the CPP is often one of multiple retirement savings
vehicles available within an organization’s compensation structure.
+
+
+
+ Note
-
+
+ Employers located in Quebec are responsible for deducting Québec Pension Plan (QPP) contributions, instead
+of CPP contributions, from their Québec employees and remitting those contributions to Revenu Québec (RQ).
+
+
@@ -2771,6 +2772,23 @@ vehicles available within an organization’s compensation structure.
+
+ Employment Insurance (EI) is a federally legislated social insurance program established under the Employment Insurance Act.
+It provides temporary financial support to individuals who are unemployed while seeking new employment or engaging in skill
+development. In addition to regular benefits, EI offers special provisions for workers who take leave due to significant life
+events such as illness, pregnancy, caring for a newborn or newly adopted child, supporting a critically ill or injured person,
+or tending to a family member facing a serious health condition with a risk of death.
+
+
+ The EI program is funded through payroll contributions made by employees, known as Employment Insurance premiums. Employers
+also contribute by paying a premium that is calculated based on their employees’ deductions.
+
+
+ While Employment Insurance is a government-mandated program, it may not be the only insurance plan available in the workplace.
+Many organizations offer private or non-government insurance options such as life and disability coverage, which are funded by
+employers, employees, or both. Although this chapter focuses specifically on the federally legislated EI program, additional
+information about private insurance plans will be covered in the later chapters.
+