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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: 69fe7cfdaa7660eed6e314a588b65406
config: 4c025737a030a62a4323be57377d5320
tags: 62a1e7829a13fc7881b6498c52484ec0

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docs/build/simplepdf/Payroll Administration 2025.pdf vendored
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@@ -1661,6 +1661,288 @@ equipment.
The relevance of the ownership of tools and equipment is in the size of the investment along
with the cost of repair, replacement and insurance.
</p>
<p>
The worker is an employee when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The payer supplies most of the tools and equipment.
</p>
</li>
<li>
<p>
The payer retains the right of use over the tools and equipment provided to the worker.
</p>
</li>
<li>
<p>
The worker supplies the tools and equipment and the payer reimburses the worker for their use
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is a self-employed individual when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker provides the tools and equipment required and is responsible for the cost of repairs, insurance and maintenance and retains the right over the use of these assets.
</p>
</li>
<li>
<p>
The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="subcontracting-work-or-hiring-assistants">
<h4>
Subcontracting Work or Hiring Assistants
<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading">
&para;
</a>
</h4>
<p>
As subcontracting work or hiring assistants can affect a worker&rsquo;s chance of profit or risk of loss, this can help determine the type of business relationship.
</p>
<p>
The worker is an employee when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker cannot hire helpers or assistants.
</p>
</li>
<li>
<p>
The worker must perform the services personally.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is a self-employed individual when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker does not have to perform the service personally.
</p>
</li>
<li>
<p>
They can hire another party to complete the work, without consulting with the payer.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="financial-risk">
<h4>
Financial Risk
<a class="headerlink" href="#financial-risk" title="Link to this heading">
&para;
</a>
</h4>
<p>
The CRA will examine if there are any fixed ongoing costs incurred by the worker or any
expenses that are not reimbursed. Employers will usually reimburse employees for any
expenses incurred in the performance of their job. Self-employed individuals can have
financial risk and incur losses as they usually have ongoing monthly expenses whether or not
work is being performed. Both employees and self-employed individuals may be reimbursed
for business or travel expenses, however it is the expenses that are not reimbursed that are
examined.
</p>
<p>
The worker is an employee when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker is not usually responsible for any operating expenses.
</p>
</li>
<li>
<p>
The worker is not financially liable if he or she does not fulfill the obligations of the contract.
</p>
</li>
<li>
<p>
The payer determines and controls the method and amount of pay.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is a self-employed individual when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker is financially liable if he or she does not fulfill the obligations of the contract.
</p>
</li>
<li>
<p>
The worker does not receive any protection or benefits from the payer.
</p>
</li>
<li>
<p>
The worker hires helpers to assist and pays them.
</p>
</li>
<li>
<p>
The worker advertises the services offered.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="responsibility-for-investment-and-management">
<h4>
Responsibility for Investment and Management
<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading">
&para;
</a>
</h4>
<p>
If the worker is required to make an investment in order to provide the services, this is
evidence that a business relationship may exist. Another factor indicating the existence of a
contract for service is if the worker is responsible for making the business decisions that
affect their profits or losses.
</p>
<p>
The worker is an employee when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker has no capital investment in the business.
</p>
</li>
<li>
<p>
The worker does not have a business presence.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is a self-employed individual when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker has capital investment, manages his or her staff, hires and pays individuals to help perform the work, and has established a business presence.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="opportunity-for-profit">
<h4>
Opportunity for Profit
<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading">
&para;
</a>
</h4>
<p>
A business relationship likely exists where the worker can realize a profit or incur a loss as
this indicates the worker controls the business aspects of the services rendered. Selfemployed individuals have the ability to accept contracts as they wish. They can negotiate
the rate for their work and can accept more than one contract at the same time. In order to
carry out the terms and conditions of their contract, they often incur expenses which they
must manage to increase their profit.
</p>
<p>
Employees normally do not have a chance of profit or a risk of loss. While some employees
who are paid by commission have an opportunity to increase their earnings based on their
sales, this is not a profit as it is not an excess of income over expenses. As well, employees
generally do not share in profits or suffer losses incurred by the business they work for.
</p>
<p>
The CRA will look at the degree to which the worker can control their revenues and
expenses. They will also look at the method of payment. Employees are typically guaranteed
their earnings according to an established rate (hourly, daily, weekly, annual) and pay
frequency. While self-employed individuals may be paid on an hourly basis, if they are paid
a flat rate for the work performed, it generally indicates a business relationship, especially if
they incur expenses while performing the services.
</p>
<p>
The worker is an employee when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker is not in a position to realize a business profit or loss.
</p>
</li>
<li>
<p>
The worker is entitled to benefit plans that are normally only offered to employees.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is a self-employed individual when:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
The worker is compensated by a flat fee.
</p>
</li>
<li>
<p>
The worker can hire and pay a substitute.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The worker is an employee when:
</p>
<p>
The worker is a self-employed individual when:
</p>
</section>
</section>
<section id="review-summary">
@@ -1743,6 +2025,15 @@ financial penalties or legal action may be imposed to enforce adherence and prom
<p>
What is the primary objective of the payroll department?
</p>
<blockquote>
<div>
<p>
The primary objective of the payroll department is to pay employees accurately and
on time, in compliance with the legislative requirements for a full annual payroll
cycle.
</p>
</div>
</blockquote>
<p>
List four definitions of payroll.
</p>
@@ -1797,6 +2088,32 @@ financial penalties or legal action may be imposed to enforce adherence and prom
</ul>
</div>
</blockquote>
<p>
What is the difference between a contract of service and a contract for service?
</p>
<p>
What are the factors that the Canada Revenue Agency (CRA) considers when
determining if a contract of service or a contract for service exists?
</p>
<p>
Please consider the following scenario.
</p>
<blockquote>
<div>
<p>
You are a payroll professional working for a large manufacturing company. Your
organization has had many change initiatives over the last number of years including
three mergers and two large group terminations. Your company endorses the use of
consultants rather than growing the number of permanent employees.
</p>
<p>
Write a memo to your supervisor, who is the Chief Financial Officer of the company, to
explain why your role must coordinate with the Accounts Payable Department to ensure
that these payments are being handled correctly. Please prepare your answer in a separate
document.
</p>
</div>
</blockquote>
</section>
</section>
<span id="document-compensation">