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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
---------------------

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@@ -40,7 +40,12 @@
<div class="bodywrapper">
<div class="body" role="main">
<p><strong>Learning Objectives</strong></p>
<p>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).</p>
<p><strong>Learning Objectives</strong></p>
<p>Upon completion of this chapter, you should be able to explain:</p>
<blockquote>
<div><ol class="arabic simple">
@@ -95,8 +100,6 @@
<li><p>Calculate Canada Pension Plan contributions at an individual level</p></li>
</ul>
</div></blockquote>
<section id="id1">
<h2><span class="section-number">5.1. </span>Canada Pension Plan<a class="headerlink" href="#id1" title="Link to this heading"></a></h2>
<p>The <strong>Canada Pension Plan</strong> (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.</p>
</section>
<div class="admonition note">
<p class="admonition-title">Note</p>
<p>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).</p>
</div>
</section>
<section id="employment-insurance">
<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
@@ -120,6 +127,17 @@ vehicles available within an organization’s compensation structure.</p>
<li><p>Calculate Employment Insurance premiums at an individual level</p></li>
</ul>
</div></blockquote>
<p>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.</p>
<p>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.</p>
<p>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.</p>
</section>
<section id="record-of-employment">
<h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
@@ -135,10 +153,7 @@ vehicles available within an organization’s compensation structure.</p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#id1">5.1. Canada Pension Plan</a></li>
</ul>
</li>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a></li>
<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
</ul>

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@@ -75,10 +75,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.8. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#id1">5.1. Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a><ul>

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# 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

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@@ -167,13 +167,6 @@
<a class="reference internal" href="#canada-pension-plan">
5. Canada Pension Plan
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-pension-plan">
5.1. Canada Pension Plan
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employment-insurance">
@@ -2520,6 +2513,13 @@ morning at 10:00 to discuss?
</section>
<span id="document-cpp-and-ei">
</span>
<p>
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).
</p>
<p>
<strong>
Learning Objectives
@@ -2700,30 +2700,31 @@ morning at 10:00 to discuss?
</ul>
</div>
</blockquote>
<section id="id1">
<h3>
<p>
The
<strong>
Canada Pension Plan
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h3>
<p>
The
<strong>
Canada Pension Plan
</strong>
(CPP) is a federally legislated social insurance program established under the Canada Pension Plan
</strong>
(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.
</p>
<p>
In addition to the CPP, employers may offer private or non-government pension plans, which may also involve payroll
</p>
<p>
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&rsquo;s compensation structure.
</p>
<div class="admonition note">
<p class="admonition-title">
Note
</p>
</section>
<p>
Employers located in Quebec are responsible for deducting Qu&eacute;bec Pension Plan (QPP) contributions, instead
of CPP contributions, from their Qu&eacute;bec employees and remitting those contributions to Revenu Qu&eacute;bec (RQ).
</p>
</div>
</section>
<section id="employment-insurance">
<h2>
@@ -2771,6 +2772,23 @@ vehicles available within an organization&rsquo;s compensation structure.
</ul>
</div>
</blockquote>
<p>
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.
</p>
<p>
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&rsquo; deductions.
</p>
<p>
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.
</p>
</section>
<section id="record-of-employment">
<h2>