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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>INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<title>1. INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
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<script src="_static/sphinx_highlight.js?v=dc90522c"></script>
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="2. PAYROLL COMPLIANCE" href="2_compliance.html" />
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</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -22,8 +24,14 @@
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="2_compliance.html" title="2. PAYROLL COMPLIANCE"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="index.html" title="ABOUT THE AUTHOR"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul>
</div>
@@ -33,7 +41,7 @@
<div class="body" role="main">
<section id="introduction-to-canadian-payroll">
<h1>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading"></a></h1>
<h1><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading"></a></h1>
<p>Payroll is a necessary function in every organization that has employees,
as each employee expects to be paid for the work they perform. While the
amount of maximum remuneration that an employee receives for their work is
@@ -51,7 +59,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p>
<section id="payroll-objectives-and-definitions">
<h2>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.1. </span>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading"></a></h2>
<p>The <strong>primary objective of the payroll function</strong> in every organization is to
pay employees accurately and on time, in compliance with legislative
requirements, for a full annual payroll cycle.</p>
@@ -114,12 +122,12 @@ required reports.</p>
</ul>
</div></blockquote>
<section id="legislation-vs-regulation">
<h3>Legislation vs. regulation<a class="headerlink" href="#legislation-vs-regulation" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.1. </span>Legislation vs. regulation<a class="headerlink" href="#legislation-vs-regulation" title="Link to this heading"></a></h3>
<p><strong>The legislation</strong> specifies the __requirements__.</p>
<p><strong>The regulation</strong> specifies the __methods__ of applying the legislation.</p>
</section>
<section id="payroll-content-knowledge">
<h3>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h3>
<p>Payroll administrators should know the following to effectively perform
their duties:</p>
<blockquote>
@@ -132,7 +140,7 @@ their duties:</p>
<p>In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p>
</section>
<section id="technical-skills">
<h3>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h3>
<p>The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.</p>
@@ -143,7 +151,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h3>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h3>
<p>The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the
payroll process:</p>
@@ -158,7 +166,7 @@ payroll process:</p>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h3>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.1.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h3>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -183,13 +191,13 @@ must have. Effective payroll professionals should be:</p>
</section>
</section>
<section id="payroll-stakeholders">
<h2>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.2. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p><strong>Stakeholders</strong> are the individuals, groups and agencies, both internal
and external to the organization, who share an interest in the function and
output of the payroll department. Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.</p>
<section id="payroll-management-stakeholders">
<h3>Payroll Management Stakeholders<a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.1. </span>Payroll Management Stakeholders<a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading"></a></h3>
<p><strong>Payroll Management Stakeholders</strong> are the federal and provincial/territorial governments,
the internal stakeholders and the external stakeholders. Internal stakeholders
include employees, employers and other departments within the organization.
@@ -197,7 +205,7 @@ External stakeholders include benefit carriers, courts, unions, pension
providers, charities, third party administrators and outsource/software vendors.</p>
</section>
<section id="government-stakeholders">
<h3>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.2. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
@@ -228,7 +236,7 @@ act to a provincial/territorial agency, and a provincial/territorial legislature
administration of a provincial/territorial act to a federal agency.</p>
</section>
<section id="federal-government">
<h3>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.3. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<p>The <em>Constitution Act of 1867</em> outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -259,7 +267,7 @@ employees under federal jurisdiction in the following industries and organizatio
</div></blockquote>
</section>
<section id="provincial-territorial-governments">
<h3>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.4. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<p>Under the <em>Constitution Act of 1867</em>, the exclusive legislative authority of the provinces and
territories exists over:</p>
<blockquote>
@@ -282,7 +290,7 @@ Organizations may have some employees who fall under federal jurisdiction and an
group of employees who fall under provincial/territorial legislation.</p>
</section>
<section id="internal-stakeholders">
<h3>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.5. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<p>Internal stakeholders are those individuals or departments closely related to the organization
that the payroll department is serving. This group includes employers, employees and other
departments in the organization.</p>
@@ -303,7 +311,7 @@ needed for their various requirements.</p>
information for budgeting, analytical and quality purposes.</p>
</section>
<section id="external-stakeholders">
<h3>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.2.6. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<p>External stakeholders are organizations that are neither government nor internal stakeholders,
yet have a close working relationship with the payroll function. Compliance with external
stakeholder requirements is also a responsibility of the payroll department. In most cases,
@@ -341,7 +349,7 @@ efficiently.</p>
</section>
</section>
<section id="content-review">
<h2>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.3. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<blockquote>
<div><ul class="simple">
<li><p>The primary objective of the payroll function in every organization is to pay employees accurately and on time, in compliance with legislative requirements, for a full annual payroll cycle.</p></li>
@@ -362,7 +370,7 @@ efficiently.</p>
</div></blockquote>
</section>
<section id="review-questions">
<h2>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h2><span class="section-number">1.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>What is the primary objective of the payroll department?</p></li>
<li><p>List the three types of payroll management stakeholders and provide an example of each.</p></li>
@@ -382,31 +390,41 @@ efficiently.</p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">Payroll Objectives and Definitions</a><ul>
<li><a class="reference internal" href="#legislation-vs-regulation">Legislation vs. regulation</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#">1. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">1.1. Payroll Objectives and Definitions</a><ul>
<li><a class="reference internal" href="#legislation-vs-regulation">1.1.1. Legislation vs. regulation</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">1.1.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">1.1.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
</ul>
</li>
<li><a class="reference internal" href="#payroll-stakeholders">Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#payroll-management-stakeholders">Payroll Management Stakeholders</a></li>
<li><a class="reference internal" href="#government-stakeholders">Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">External Stakeholders</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#payroll-management-stakeholders">1.2.1. Payroll Management Stakeholders</a></li>
<li><a class="reference internal" href="#government-stakeholders">1.2.2. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">1.2.3. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">1.2.4. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">1.2.5. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">1.2.6. External Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-review">Content Review</a></li>
<li><a class="reference internal" href="#review-questions">Review Questions</a></li>
<li><a class="reference internal" href="#content-review">1.3. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">1.4. Review Questions</a></li>
</ul>
</li>
</ul>
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="index.html"
title="previous chapter">ABOUT THE AUTHOR</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="2_compliance.html"
title="next chapter"><span class="section-number">2. </span>PAYROLL COMPLIANCE</a></p>
</div>
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<h3>This Page</h3>
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@@ -434,8 +452,14 @@ efficiently.</p>
<li class="right" style="margin-right: 10px">
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>index</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
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