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<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>5. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>3. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
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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" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS" href="compensation.html" />
<link rel="prev" title="4. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
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</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="compensation.html" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
<a href="compensation.html" title="6. CALCULATING NET EARNINGS"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
<a href="compliance.html" title="2. PAYROLL COMPLIANCE AND REGULATIONS"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>Canada Pension Plan</a></li>
</ul>
</div>
@@ -96,7 +96,7 @@ underscoring their legal significance and the employers obligation to ensure
</ol>
</div></blockquote>
<section id="canada-pension-plan">
<h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<h1><span class="section-number">3. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
<blockquote>
<div><ul class="simple">
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where the
individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
<section id="who-must-contribute-to-the-canada-pension-plan">
<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>
<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>
<p>The CPP is a <strong>contributory plan</strong>. This means that all costs are covered by the financial contributions paid by employees,
employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
revenues.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
</section>
</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>
<h1><span class="section-number">4. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
<blockquote>
<div><ul class="simple">
@@ -213,7 +213,7 @@ employers, employees, or both. Although this chapter focuses specifically on the
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>
<h1><span class="section-number">5. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individuals qualification to collect
Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will
collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an
@@ -230,24 +230,24 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<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="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
<li><a class="reference internal" href="#">3. Canada Pension Plan</a><ul>
<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>
</ul>
</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>
<li><a class="reference internal" href="#employment-insurance">4. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">5. Record of Employment</a></li>
</ul>
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="compliance.html"
title="previous chapter"><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
title="previous chapter"><span class="section-number">2. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="compensation.html"
title="next chapter"><span class="section-number">8. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></p>
title="next chapter"><span class="section-number">6. </span>CALCULATING NET EARNINGS</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="compensation.html" title="8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS"
<a href="compensation.html" title="6. CALCULATING NET EARNINGS"
>next</a> |</li>
<li class="right" >
<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
<a href="compliance.html" title="2. PAYROLL COMPLIANCE AND REGULATIONS"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">5. </span>Canada Pension Plan</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>Canada Pension Plan</a></li>
</ul>
</div>
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