diff --git a/docs/source/2_compliance.rst b/docs/source/2_compliance.rst index 2ef980d..e4b45b1 100644 --- a/docs/source/2_compliance.rst +++ b/docs/source/2_compliance.rst @@ -281,6 +281,33 @@ in detail in a later chapter. Social Insurance Number (SIN) ------------------------------ +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. + Statistics Canada ~~~~~~~~~~~~~~~~~~~~~ @@ -321,6 +348,45 @@ Summary - All monies deducted on behalf of the Canada Revenue Agency are considered to be held “in trust” for the Receiver General. + + + + + + +Employment and Social Development Canada is responsible for matters relating to: +o amending the regulations made under the Canada Pension Plan and the +Employment Insurance Act +o keeping records of each individual’s Canada Pension Plan contributions and +pensionable earnings +o the establishment of annual maximum insurable earnings +o the administration of provisions related to Wage Loss plans +o 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 +o the administration of Canada Pension Plan benefits, including retirement, +disability, survivor, children’s and death benefits +o 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. + Review Questions ~~~~~~~~~~~~~~~~~~~~~ @@ -332,4 +398,17 @@ 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. \ No newline at end of file +for all provinces and territories. + +4. True or False: The emphasis of the Employment Insurance program is on paying people +so they don’t have to return to work. + +5. 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. \ No newline at end of file