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<meta charset="utf-8" />
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<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
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<title>5. Canada Pension Plan — 🍁 Payroll Administration Fall 2025 documentation</title>
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<title>3. Canada Pension Plan — 🍁 Payroll Administration Fall 2025 documentation</title>
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<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
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<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
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<link rel="index" title="Index" href="genindex.html" />
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<link rel="search" title="Search" href="search.html" />
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<link rel="next" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS" href="compensation.html" />
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</head><body>
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<div class="related" role="navigation" aria-label="Related">
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<h3>Navigation</h3>
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<a href="genindex.html" title="General Index"
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accesskey="I">index</a></li>
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<li class="right" >
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<a href="compensation.html" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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<a href="compensation.html" title="6. CALCULATING NET EARNINGS"
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accesskey="N">next</a> |</li>
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<li class="right" >
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<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
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<a href="compliance.html" title="2. PAYROLL COMPLIANCE AND REGULATIONS"
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accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>Canada Pension Plan</a></li>
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</ul>
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</div>
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</ol>
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</div></blockquote>
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<section id="canada-pension-plan">
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<h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading">¶</a></h1>
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<h1><span class="section-number">3. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading">¶</a></h1>
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<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
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<blockquote>
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<div><ul class="simple">
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@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
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<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where the
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individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
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<section id="who-must-contribute-to-the-canada-pension-plan">
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<h2><span class="section-number">5.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">3.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading">¶</a></h2>
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<p>The CPP is a <strong>contributory plan</strong>. This means that all costs are covered by the financial contributions paid by employees,
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employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
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revenues.</p>
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</section>
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</section>
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<section id="employment-insurance">
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<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>
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<h1><span class="section-number">4. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>
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<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
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<blockquote>
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<div><ul class="simple">
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information about private insurance plans will be covered in the later chapters.</p>
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</section>
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<section id="record-of-employment">
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<h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading">¶</a></h1>
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<h1><span class="section-number">5. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading">¶</a></h1>
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<p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect
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Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will
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collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an
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<div>
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<h3><a href="index.html">Table of Contents</a></h3>
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<ul>
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<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
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<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
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<li><a class="reference internal" href="#">3. Canada Pension Plan</a><ul>
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<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">3.1. Who Must Contribute to the Canada Pension Plan</a></li>
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</ul>
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</li>
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<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
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<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
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<li><a class="reference internal" href="#employment-insurance">4. Employment Insurance</a></li>
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<li><a class="reference internal" href="#record-of-employment">5. Record of Employment</a></li>
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</ul>
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</div>
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<div>
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<h4>Previous topic</h4>
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<p class="topless"><a href="compliance.html"
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title="previous chapter"><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
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title="previous chapter"><span class="section-number">2. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
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</div>
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<div>
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<h4>Next topic</h4>
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<p class="topless"><a href="compensation.html"
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title="next chapter"><span class="section-number">8. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></p>
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title="next chapter"><span class="section-number">6. </span>CALCULATING NET EARNINGS</a></p>
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</div>
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<div role="note" aria-label="source link">
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<h3>This Page</h3>
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@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
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<a href="genindex.html" title="General Index"
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>index</a></li>
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<li class="right" >
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<a href="compensation.html" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
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<a href="compensation.html" title="6. CALCULATING NET EARNINGS"
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>next</a> |</li>
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<li class="right" >
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<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
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<a href="compliance.html" title="2. PAYROLL COMPLIANCE AND REGULATIONS"
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>previous</a> |</li>
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>Canada Pension Plan</a></li>
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</ul>
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