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<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>
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<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-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> </ul>
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@@ -33,7 +41,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="introduction-to-canadian-payroll"> <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, <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 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 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 type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p> any payments made comply with legislation.</p>
<section id="payroll-objectives-and-definitions"> <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 <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 pay employees accurately and on time, in compliance with legislative
requirements, for a full annual payroll cycle.</p> requirements, for a full annual payroll cycle.</p>
@@ -114,12 +122,12 @@ required reports.</p>
</ul> </ul>
</div></blockquote> </div></blockquote>
<section id="legislation-vs-regulation"> <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 legislation</strong> specifies the __requirements__.</p>
<p><strong>The regulation</strong> specifies the __methods__ of applying the legislation.</p> <p><strong>The regulation</strong> specifies the __methods__ of applying the legislation.</p>
</section> </section>
<section id="payroll-content-knowledge"> <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 <p>Payroll administrators should know the following to effectively perform
their duties:</p> their duties:</p>
<blockquote> <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> <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>
<section id="technical-skills"> <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 <p>The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems, computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.</p> 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> continuous learning.</p>
</section> </section>
<section id="personal-and-professional-skills"> <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 <p>The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the administrators in dealing with the various stakeholders involved in the
payroll process:</p> payroll process:</p>
@@ -158,7 +166,7 @@ payroll process:</p>
</div></blockquote> </div></blockquote>
</section> </section>
<section id="behavioural-and-ethical-standards"> <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 <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> must have. Effective payroll professionals should be:</p>
<blockquote> <blockquote>
@@ -183,13 +191,13 @@ must have. Effective payroll professionals should be:</p>
</section> </section>
</section> </section>
<section id="payroll-stakeholders"> <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 <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 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 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> can take a proactive customer service approach to serving these individuals and groups.</p>
<section id="payroll-management-stakeholders"> <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, <p><strong>Payroll Management Stakeholders</strong> are the federal and provincial/territorial governments,
the internal stakeholders and the external stakeholders. Internal stakeholders the internal stakeholders and the external stakeholders. Internal stakeholders
include employees, employers and other departments within the organization. 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> providers, charities, third party administrators and outsource/software vendors.</p>
</section> </section>
<section id="government-stakeholders"> <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 <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 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 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> administration of a provincial/territorial act to a federal agency.</p>
</section> </section>
<section id="federal-government"> <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 <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 federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p> 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> </div></blockquote>
</section> </section>
<section id="provincial-territorial-governments"> <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 <p>Under the <em>Constitution Act of 1867</em>, the exclusive legislative authority of the provinces and
territories exists over:</p> territories exists over:</p>
<blockquote> <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> group of employees who fall under provincial/territorial legislation.</p>
</section> </section>
<section id="internal-stakeholders"> <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 <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 that the payroll department is serving. This group includes employers, employees and other
departments in the organization.</p> departments in the organization.</p>
@@ -303,7 +311,7 @@ needed for their various requirements.</p>
information for budgeting, analytical and quality purposes.</p> information for budgeting, analytical and quality purposes.</p>
</section> </section>
<section id="external-stakeholders"> <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, <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 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, stakeholder requirements is also a responsibility of the payroll department. In most cases,
@@ -341,7 +349,7 @@ efficiently.</p>
</section> </section>
</section> </section>
<section id="content-review"> <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> <blockquote>
<div><ul class="simple"> <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> <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> </div></blockquote>
</section> </section>
<section id="review-questions"> <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"> <ol class="arabic simple">
<li><p>What is the primary objective of the payroll department?</p></li> <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> <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> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">INTRODUCTION TO CANADIAN PAYROLL</a><ul> <li><a class="reference internal" href="#">1. 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="#payroll-objectives-and-definitions">1.1. 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="#legislation-vs-regulation">1.1.1. 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="#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">Technical Skills</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">Personal and Professional 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">Behavioural and Ethical Standards</a></li> <li><a class="reference internal" href="#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#payroll-stakeholders">Payroll Stakeholders</a><ul> <li><a class="reference internal" href="#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#payroll-management-stakeholders">Payroll Management Stakeholders</a></li> <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">Government 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">Federal Government</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">Provincial/Territorial Governments</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">Internal Stakeholders</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">External Stakeholders</a></li> <li><a class="reference internal" href="#external-stakeholders">1.2.6. External Stakeholders</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#content-review">Content Review</a></li> <li><a class="reference internal" href="#content-review">1.3. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">Review Questions</a></li> <li><a class="reference internal" href="#review-questions">1.4. Review Questions</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
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<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>
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<section id="payroll-compliance">
<h1><span class="section-number">2. </span>PAYROLL COMPLIANCE<a class="headerlink" href="#payroll-compliance" title="Link to this heading"></a></h1>
<section id="the-canada-revenue-agency">
<h2><span class="section-number">2.1. </span>The Canada Revenue Agency<a class="headerlink" href="#the-canada-revenue-agency" title="Link to this heading"></a></h2>
<section id="canada-pension-plan-cpp">
<h3><span class="section-number">2.1.1. </span>Canada Pension Plan (CPP)<a class="headerlink" href="#canada-pension-plan-cpp" title="Link to this heading"></a></h3>
</section>
<section id="employment-insurance-ei">
<h3><span class="section-number">2.1.2. </span>Employment Insurance (EI)<a class="headerlink" href="#employment-insurance-ei" title="Link to this heading"></a></h3>
</section>
<section id="income-tax">
<h3><span class="section-number">2.1.3. </span>Income Tax<a class="headerlink" href="#income-tax" title="Link to this heading"></a></h3>
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</section>
<section id="non-compliance-penalties">
<h2><span class="section-number">2.2. </span>Non-Compliance Penalties<a class="headerlink" href="#non-compliance-penalties" title="Link to this heading"></a></h2>
</section>
<section id="employment-and-social-development-canada-esdc">
<h2><span class="section-number">2.3. </span>Employment and Social Development Canada (ESDC)<a class="headerlink" href="#employment-and-social-development-canada-esdc" title="Link to this heading"></a></h2>
</section>
<section id="service-canada">
<h2><span class="section-number">2.4. </span>Service Canada<a class="headerlink" href="#service-canada" title="Link to this heading"></a></h2>
<section id="social-insurance-number-sin">
<h3><span class="section-number">2.4.1. </span>Social Insurance Number (SIN)<a class="headerlink" href="#social-insurance-number-sin" title="Link to this heading"></a></h3>
</section>
</section>
<section id="statistics-canada">
<h2><span class="section-number">2.5. </span>Statistics Canada<a class="headerlink" href="#statistics-canada" title="Link to this heading"></a></h2>
</section>
<section id="personal-privacy">
<h2><span class="section-number">2.6. </span>Personal Privacy<a class="headerlink" href="#personal-privacy" title="Link to this heading"></a></h2>
<section id="the-privacy-principles">
<h3><span class="section-number">2.6.1. </span>The Privacy Principles<a class="headerlink" href="#the-privacy-principles" title="Link to this heading"></a></h3>
</section>
<section id="the-personal-information-protection-and-electronic-documents-act-pipeda">
<h3><span class="section-number">2.6.2. </span>The Personal Information Protection and Electronic Documents Act (PIPEDA)<a class="headerlink" href="#the-personal-information-protection-and-electronic-documents-act-pipeda" title="Link to this heading"></a></h3>
</section>
</section>
<section id="pension-benefits-standards-act">
<h2><span class="section-number">2.7. </span>Pension Benefits Standards Act<a class="headerlink" href="#pension-benefits-standards-act" title="Link to this heading"></a></h2>
</section>
<section id="canadian-human-rights-act">
<h2><span class="section-number">2.8. </span>Canadian Human Rights Act<a class="headerlink" href="#canadian-human-rights-act" title="Link to this heading"></a></h2>
</section>
<section id="employment-equity-act">
<h2><span class="section-number">2.9. </span>Employment Equity Act<a class="headerlink" href="#employment-equity-act" title="Link to this heading"></a></h2>
</section>
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<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">2. PAYROLL COMPLIANCE</a><ul>
<li><a class="reference internal" href="#the-canada-revenue-agency">2.1. The Canada Revenue Agency</a><ul>
<li><a class="reference internal" href="#canada-pension-plan-cpp">2.1.1. Canada Pension Plan (CPP)</a></li>
<li><a class="reference internal" href="#employment-insurance-ei">2.1.2. Employment Insurance (EI)</a></li>
<li><a class="reference internal" href="#income-tax">2.1.3. Income Tax</a></li>
</ul>
</li>
<li><a class="reference internal" href="#non-compliance-penalties">2.2. Non-Compliance Penalties</a></li>
<li><a class="reference internal" href="#employment-and-social-development-canada-esdc">2.3. Employment and Social Development Canada (ESDC)</a></li>
<li><a class="reference internal" href="#service-canada">2.4. Service Canada</a><ul>
<li><a class="reference internal" href="#social-insurance-number-sin">2.4.1. Social Insurance Number (SIN)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#statistics-canada">2.5. Statistics Canada</a></li>
<li><a class="reference internal" href="#personal-privacy">2.6. Personal Privacy</a><ul>
<li><a class="reference internal" href="#the-privacy-principles">2.6.1. The Privacy Principles</a></li>
<li><a class="reference internal" href="#the-personal-information-protection-and-electronic-documents-act-pipeda">2.6.2. The Personal Information Protection and Electronic Documents Act (PIPEDA)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#pension-benefits-standards-act">2.7. Pension Benefits Standards Act</a></li>
<li><a class="reference internal" href="#canadian-human-rights-act">2.8. Canadian Human Rights Act</a></li>
<li><a class="reference internal" href="#employment-equity-act">2.9. Employment Equity Act</a></li>
</ul>
</li>
</ul>
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<li class="nav-item nav-item-this"><a href="">EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR</a></li>
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@@ -33,9 +41,9 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="employee-vs-independent-contractor"> <section id="employee-vs-independent-contractor">
<h1>EMPLOYEE vs. INDEPENDENT CONTRACTOR<a class="headerlink" href="#employee-vs-independent-contractor" title="Link to this heading"></a></h1> <h1><span class="section-number">3. </span>EMPLOYEE vs. INDEPENDENT CONTRACTOR<a class="headerlink" href="#employee-vs-independent-contractor" title="Link to this heading"></a></h1>
<section id="the-employee-employer-relationship"> <section id="the-employee-employer-relationship">
<h2>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2> <h2><span class="section-number">3.1. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<p>Determining the nature of the working relationship between an individual and an organization is essential in all employment situations. Whether the individual is classified as an employee or self-employed directly affects the statutory withholding requirements and the organization’s compliance with applicable legislation. To support this assessment, the Canada Revenue Agency (CRA) provides a set of guidelines designed to help distinguish between the two classifications. Importantly, the decision is not made by the worker but must be based on objective criteria and legal standards.</p> <p>Determining the nature of the working relationship between an individual and an organization is essential in all employment situations. Whether the individual is classified as an employee or self-employed directly affects the statutory withholding requirements and the organization’s compliance with applicable legislation. To support this assessment, the Canada Revenue Agency (CRA) provides a set of guidelines designed to help distinguish between the two classifications. Importantly, the decision is not made by the worker but must be based on objective criteria and legal standards.</p>
<p>Payroll practitioners play an important role in promoting awareness of this distinction throughout the organization. By proactively communicating the significance of establishing a valid employee-employer relationship, payroll professionals help ensure that employment classifications are accurate and compliant.</p> <p>Payroll practitioners play an important role in promoting awareness of this distinction throughout the organization. By proactively communicating the significance of establishing a valid employee-employer relationship, payroll professionals help ensure that employment classifications are accurate and compliant.</p>
<p>Once an employee-employer relationship is confirmed, the payroll department becomes responsible for meeting compliance obligations related to statutory withholdings. This includes deducting the appropriate amounts—such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums—from employee pay and remitting them to the government within the required timelines. Proper classification and adherence to these rules are key to maintaining legal and financial accountability.</p> <p>Once an employee-employer relationship is confirmed, the payroll department becomes responsible for meeting compliance obligations related to statutory withholdings. This includes deducting the appropriate amounts—such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums—from employee pay and remitting them to the government within the required timelines. Proper classification and adherence to these rules are key to maintaining legal and financial accountability.</p>
@@ -53,7 +61,7 @@
Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA’s website, Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA’s website,
<a class="reference external" href="https://www.canada.ca/en/revenue-agency.html">https://www.canada.ca/en/revenue-agency.html</a>.</p> <a class="reference external" href="https://www.canada.ca/en/revenue-agency.html">https://www.canada.ca/en/revenue-agency.html</a>.</p>
<section id="contract-of-service-employment"> <section id="contract-of-service-employment">
<h3>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3> <h3><span class="section-number">3.1.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<p>A <strong>contract of service</strong> is an arrangement whereby an individual (the employee) agrees to <p>A <strong>contract of service</strong> is an arrangement whereby an individual (the employee) agrees to
work on a full-time or part-time basis for an employer for a specified or indeterminate period work on a full-time or part-time basis for an employer for a specified or indeterminate period
of time.</p> of time.</p>
@@ -61,7 +69,7 @@ of time.</p>
of remuneration.</p> of remuneration.</p>
</section> </section>
<section id="contract-for-service-subcontracting"> <section id="contract-for-service-subcontracting">
<h3>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3> <h3><span class="section-number">3.1.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<p>A <strong>contract for service</strong> is a business relationship whereby one party agrees to perform certain <p>A <strong>contract for service</strong> is a business relationship whereby one party agrees to perform certain
specific work stipulated in the contract for another party. It usually calls for the specific work stipulated in the contract for another party. It usually calls for the
accomplishment of a clearly defined task but does not normally require that the contracting accomplishment of a clearly defined task but does not normally require that the contracting
@@ -100,7 +108,7 @@ sto ensure accurate classification and compliance with tax and labor regulations
</section> </section>
</section> </section>
<section id="factors-determining-the-type-of-contract"> <section id="factors-determining-the-type-of-contract">
<h2>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h2> <h2><span class="section-number">3.2. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h2>
<p>The CRA uses a two-step approach to examine the relationship between the worker and the <p>The CRA uses a two-step approach to examine the relationship between the worker and the
payer for relationships outside the province of Québec. The approach used for relationships payer for relationships outside the province of Québec. The approach used for relationships
in the province of Québec will be discussed in a later chapter.</p> in the province of Québec will be discussed in a later chapter.</p>
@@ -134,7 +142,7 @@ answers are more consistent with a contract of service or a contract for service
Each of these factors will be discussed in the material and indicators showing whether the Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self-employed will be provided.</p> worker is an employee or self-employed will be provided.</p>
<section id="control"> <section id="control">
<h3>Control<a class="headerlink" href="#control" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.1. </span>Control<a class="headerlink" href="#control" title="Link to this heading"></a></h3>
<p>One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or <p>One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the right to control both what work is performed and how it is carried out. Equally important is the level of independence the
worker maintains in performing their duties.</p> worker maintains in performing their duties.</p>
@@ -162,7 +170,7 @@ used—that holds the most weight in determining the nature of the working relat
</div></blockquote> </div></blockquote>
</section> </section>
<section id="tools-and-equipment"> <section id="tools-and-equipment">
<h3>Tools and Equipment<a class="headerlink" href="#tools-and-equipment" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.2. </span>Tools and Equipment<a class="headerlink" href="#tools-and-equipment" title="Link to this heading"></a></h3>
<p>Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type <p>Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
such ownership common in business relationships—this alone does not confirm self-employment. Employees may also be required such ownership common in business relationships—this alone does not confirm self-employment. Employees may also be required
@@ -193,7 +201,7 @@ replacement, and insurance, rather than mere ownership itself.</p>
</div></blockquote> </div></blockquote>
</section> </section>
<section id="subcontracting-work-or-hiring-assistants"> <section id="subcontracting-work-or-hiring-assistants">
<h3>Subcontracting Work or Hiring Assistants<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.3. </span>Subcontracting Work or Hiring Assistants<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading"></a></h3>
<p>As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine <p>As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
the type of business relationship.</p> the type of business relationship.</p>
<p>The worker is an employee when:</p> <p>The worker is an employee when:</p>
@@ -212,7 +220,7 @@ the type of business relationship.</p>
</div></blockquote> </div></blockquote>
</section> </section>
<section id="financial-risk"> <section id="financial-risk">
<h3>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.4. </span>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading"></a></h3>
<p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual <p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
expenses that arise as part of the job—for example, travel or business-related costs.</p> expenses that arise as part of the job—for example, travel or business-related costs.</p>
@@ -240,7 +248,7 @@ relationship, reflecting the independence and financial responsibility character
</div></blockquote> </div></blockquote>
</section> </section>
<section id="responsibility-for-investment-and-management"> <section id="responsibility-for-investment-and-management">
<h3>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.5. </span>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading"></a></h3>
<p>When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the <p>When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
work, this suggests the presence of a contract for service rather than an employment relationship.</p> work, this suggests the presence of a contract for service rather than an employment relationship.</p>
@@ -263,7 +271,7 @@ reflect the autonomy and financial risk typically associated with self-employmen
</div></blockquote> </div></blockquote>
</section> </section>
<section id="opportunity-for-profit"> <section id="opportunity-for-profit">
<h3>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading"></a></h3> <h3><span class="section-number">3.2.6. </span>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading"></a></h3>
<p>A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their <p>A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self-employed individuals typically control over the financial and operational aspects of the services they provide. Self-employed individuals typically
negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill
@@ -295,7 +303,7 @@ relationship.</p>
</section> </section>
</section> </section>
<section id="review-summary"> <section id="review-summary">
<h2>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2> <h2><span class="section-number">3.3. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>Employment relationships are defined through contractual arrangements. A contract of service refers to a traditional <p>Employment relationships are defined through contractual arrangements. A contract of service refers to a traditional
employer-employee relationship, where an individual commits to working for an employer—either on a full-time or part-time employer-employee relationship, where an individual commits to working for an employer—either on a full-time or part-time
basis—for a specified or ongoing period. The employer has authority over both the duties and how they are executed.</p> basis—for a specified or ongoing period. The employer has authority over both the duties and how they are executed.</p>
@@ -312,7 +320,7 @@ considerations include:</p>
<p>Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.</p> <p>Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.</p>
</section> </section>
<section id="review-questions"> <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">3.4. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p> <p>What is the primary objective of the payroll department?</p>
<blockquote> <blockquote>
<div><p>The primary objective of the payroll department is to pay employees accurately and <div><p>The primary objective of the payroll department is to pay employees accurately and
@@ -414,28 +422,38 @@ morning at 10:00 to discuss?</em></p>
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul> <li><a class="reference internal" href="#">3. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li><a class="reference internal" href="#the-employee-employer-relationship">The Employee-Employer Relationship</a><ul> <li><a class="reference internal" href="#the-employee-employer-relationship">3.1. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">Contract of Service (Employment)</a></li> <li><a class="reference internal" href="#contract-of-service-employment">3.1.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">Contract for Service (Subcontracting)</a></li> <li><a class="reference internal" href="#contract-for-service-subcontracting">3.1.2. Contract for Service (Subcontracting)</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">Factors Determining the Type of Contract</a><ul> <li><a class="reference internal" href="#factors-determining-the-type-of-contract">3.2. Factors Determining the Type of Contract</a><ul>
<li><a class="reference internal" href="#control">Control</a></li> <li><a class="reference internal" href="#control">3.2.1. Control</a></li>
<li><a class="reference internal" href="#tools-and-equipment">Tools and Equipment</a></li> <li><a class="reference internal" href="#tools-and-equipment">3.2.2. Tools and Equipment</a></li>
<li><a class="reference internal" href="#subcontracting-work-or-hiring-assistants">Subcontracting Work or Hiring Assistants</a></li> <li><a class="reference internal" href="#subcontracting-work-or-hiring-assistants">3.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li><a class="reference internal" href="#financial-risk">Financial Risk</a></li> <li><a class="reference internal" href="#financial-risk">3.2.4. Financial Risk</a></li>
<li><a class="reference internal" href="#responsibility-for-investment-and-management">Responsibility for Investment and Management</a></li> <li><a class="reference internal" href="#responsibility-for-investment-and-management">3.2.5. Responsibility for Investment and Management</a></li>
<li><a class="reference internal" href="#opportunity-for-profit">Opportunity for Profit</a></li> <li><a class="reference internal" href="#opportunity-for-profit">3.2.6. Opportunity for Profit</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#review-summary">Review Summary</a></li> <li><a class="reference internal" href="#review-summary">3.3. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">Review Questions</a></li> <li><a class="reference internal" href="#review-questions">3.4. Review Questions</a></li>
</ul> </ul>
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</ul> </ul>
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<h3>This Page</h3> <h3>This Page</h3>
<ul class="this-page-menu"> <ul class="this-page-menu">
@@ -463,8 +481,14 @@ morning at 10:00 to discuss?</em></p>
<li class="right" style="margin-right: 10px"> <li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
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@@ -0,0 +1,48 @@
##################################
PAYROLL COMPLIANCE
##################################
The Canada Revenue Agency
~~~~~~~~~~~~~~~~~~~~~~~~~~~
Canada Pension Plan (CPP)
--------------------------
Employment Insurance (EI)
--------------------------
Income Tax
----------
Non-Compliance Penalties
~~~~~~~~~~~~~~~~~~~~~~~~~
Employment and Social Development Canada (ESDC)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Service Canada
~~~~~~~~~~~~~~~~~
Social Insurance Number (SIN)
------------------------------
Statistics Canada
~~~~~~~~~~~~~~~~~~~~~
Personal Privacy
~~~~~~~~~~~~~~~~~
The Privacy Principles
-----------------------
The Personal Information Protection and Electronic Documents Act (PIPEDA)
--------------------------------------------------------------------------
Pension Benefits Standards Act
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Canadian Human Rights Act
~~~~~~~~~~~~~~~~~~~~~~~~~~
Employment Equity Act
~~~~~~~~~~~~~~~~~~~~~~~~~~

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@@ -19,9 +19,9 @@ to confidently perform essential payroll functions encountered in day-to-day ope
:maxdepth: 3 :maxdepth: 3
:numbered: :numbered:
introduction 1_introduction
contracts 2_compliance
compliance 3_contracts
cpp-and-ei cpp-and-ei
compensation compensation
onboarding_employee onboarding_employee

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<meta charset="utf-8" /> <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" /> <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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<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
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<link rel="prev" title="2. Canada Pension Plan" href="cpp-and-ei.html" /> <link rel="prev" title="4. Canada Pension Plan" href="cpp-and-ei.html" />
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="onboarding_employee.html" title="6. OBNOARDING EMPLOYEE" <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
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</ul> </ul>
</div> </div>
@@ -41,18 +41,18 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="calculating-net-earnings"> <section id="calculating-net-earnings">
<h1><span class="section-number">5. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1> <h1><span class="section-number">7. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1>
<section id="employment-income"> <section id="employment-income">
<h2><span class="section-number">5.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2> <h2><span class="section-number">7.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
</section> </section>
<section id="allowances"> <section id="allowances">
<h2><span class="section-number">5.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2> <h2><span class="section-number">7.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
</section> </section>
<section id="expenses"> <section id="expenses">
<h2><span class="section-number">5.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2> <h2><span class="section-number">7.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
</section> </section>
<section id="benefits"> <section id="benefits">
<h2><span class="section-number">5.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2> <h2><span class="section-number">7.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
</section> </section>
</section> </section>
@@ -66,11 +66,11 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">5. CALCULATING NET EARNINGS</a><ul> <li><a class="reference internal" href="#">7. CALCULATING NET EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">5.1. Employment Income</a></li> <li><a class="reference internal" href="#employment-income">7.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">5.2. Allowances</a></li> <li><a class="reference internal" href="#allowances">7.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">5.3. Expenses</a></li> <li><a class="reference internal" href="#expenses">7.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">5.4. Benefits</a></li> <li><a class="reference internal" href="#benefits">7.4. Benefits</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -79,12 +79,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
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</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -114,13 +114,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="onboarding_employee.html" title="6. OBNOARDING EMPLOYEE" <a href="onboarding_employee.html" title="8. OBNOARDING EMPLOYEE"
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<li class="right" > <li class="right" >
<a href="cpp-and-ei.html" title="2. Canada Pension Plan" <a href="cpp-and-ei.html" title="4. Canada Pension Plan"
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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" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>2. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>4. Canada Pension Plan &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -15,8 +15,8 @@
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<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
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accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>Canada Pension Plan</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li>
</ul> </ul>
</div> </div>
@@ -96,7 +96,7 @@ underscoring their legal significance and the employer’s obligation to ensure
</ol> </ol>
</div></blockquote> </div></blockquote>
<section id="canada-pension-plan"> <section id="canada-pension-plan">
<h1><span class="section-number">2. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1> <h1><span class="section-number">4. </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> <p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
<blockquote> <blockquote>
<div><ul class="simple"> <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 <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> individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
<section id="who-must-contribute-to-the-canada-pension-plan"> <section id="who-must-contribute-to-the-canada-pension-plan">
<h2><span class="section-number">2.1. </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">4.1. </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, <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 employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
revenues.</p> revenues.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
</section> </section>
</section> </section>
<section id="employment-insurance"> <section id="employment-insurance">
<h1><span class="section-number">3. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1> <h1><span class="section-number">5. </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> <p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
<blockquote> <blockquote>
<div><ul class="simple"> <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> information about private insurance plans will be covered in the later chapters.</p>
</section> </section>
<section id="record-of-employment"> <section id="record-of-employment">
<h1><span class="section-number">4. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1> <h1><span class="section-number">6. </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 individual’s qualification to collect <p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect
Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will 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 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> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">2. Canada Pension Plan</a><ul> <li><a class="reference internal" href="#">4. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">2.1. Who Must Contribute to the Canada Pension Plan</a></li> <li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#employment-insurance">3. Employment Insurance</a></li> <li><a class="reference internal" href="#employment-insurance">5. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">4. Record of Employment</a></li> <li><a class="reference internal" href="#record-of-employment">6. Record of Employment</a></li>
</ul> </ul>
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<h3>This Page</h3> <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" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
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<title>12. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>14. Errors and Errata &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -24,10 +24,10 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="references.html" title="11. REFERENCES" <a href="references.html" title="13. REFERENCES"
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</ul> </ul>
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@@ -37,7 +37,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="errors-and-errata"> <section id="errors-and-errata">
<h1><span class="section-number">12. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1> <h1><span class="section-number">14. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
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@@ -50,7 +50,7 @@
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<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -80,10 +80,10 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">12. </span>Errors and Errata</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">14. </span>Errors and Errata</a></li>
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<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -24,7 +24,7 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="compliance.html" title="1. PAYROLL COMPLIANCE" <a href="1_introduction.html" title="1. INTRODUCTION TO CANADIAN PAYROLL"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
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<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li> <li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
@@ -47,66 +47,130 @@ often associated with its complexity. Designed to be clear, practical, and empow
to confidently perform essential payroll functions encountered in day-to-day operations.</p> to confidently perform essential payroll functions encountered in day-to-day operations.</p>
<div class="toctree-wrapper compound"> <div class="toctree-wrapper compound">
<ul> <ul>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">1. PAYROLL COMPLIANCE</a></li> <li class="toctree-l1"><a class="reference internal" href="1_introduction.html">1. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">2. Canada Pension Plan</a><ul> <li class="toctree-l2"><a class="reference internal" href="1_introduction.html#payroll-objectives-and-definitions">1.1. Payroll Objectives and Definitions</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">2.1. Who Must Contribute to the Canada Pension Plan</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#legislation-vs-regulation">1.1.1. Legislation vs. regulation</a></li>
<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#technical-skills">1.1.3. Technical Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#personal-and-professional-skills">1.1.4. Personal and Professional Skills</a></li>
<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">3. Employment Insurance</a></li> <li class="toctree-l2"><a class="reference internal" href="1_introduction.html#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">4. Record of Employment</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#payroll-management-stakeholders">1.2.1. Payroll Management Stakeholders</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. CALCULATING NET EARNINGS</a><ul> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#government-stakeholders">1.2.2. Government Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">5.1. Employment Income</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#federal-government">1.2.3. Federal Government</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">5.2. Allowances</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#provincial-territorial-governments">1.2.4. Provincial/Territorial Governments</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">5.3. Expenses</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#internal-stakeholders">1.2.5. Internal Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">5.4. Benefits</a></li> <li class="toctree-l3"><a class="reference internal" href="1_introduction.html#external-stakeholders">1.2.6. External Stakeholders</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">6. OBNOARDING EMPLOYEE</a><ul> <li class="toctree-l2"><a class="reference internal" href="1_introduction.html#content-review">1.3. Content Review</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">6.1. Internal Forms</a><ul> <li class="toctree-l2"><a class="reference internal" href="1_introduction.html#review-questions">1.4. Review Questions</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">6.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">6.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">6.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">6.1.4. Confidentiality Agreement</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">6.2. Required Federal and Provincial/Territorial Forms</a><ul> <li class="toctree-l1"><a class="reference internal" href="2_compliance.html">2. PAYROLL COMPLIANCE</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">6.2.1. Tax Credits (TD1)</a></li> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#the-canada-revenue-agency">2.1. The Canada Revenue Agency</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">6.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li> <li class="toctree-l3"><a class="reference internal" href="2_compliance.html#canada-pension-plan-cpp">2.1.1. Canada Pension Plan (CPP)</a></li>
<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#employment-insurance-ei">2.1.2. Employment Insurance (EI)</a></li>
<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#income-tax">2.1.3. Income Tax</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">6.3. Entering Employee Information into Sage50</a><ul> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#non-compliance-penalties">2.2. Non-Compliance Penalties</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">6.3.1. Review Questions</a></li> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#employment-and-social-development-canada-esdc">2.3. Employment and Social Development Canada (ESDC)</a></li>
<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#service-canada">2.4. Service Canada</a><ul>
<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#social-insurance-number-sin">2.4.1. Social Insurance Number (SIN)</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">6.4. Content Review Highlights</a></li> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#statistics-canada">2.5. Statistics Canada</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">6.5. Review Questions (Sample)</a></li> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#personal-privacy">2.6. Personal Privacy</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">6.6. Example Evaluations</a></li> <li class="toctree-l3"><a class="reference internal" href="2_compliance.html#the-privacy-principles">2.6.1. The Privacy Principles</a></li>
<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#the-personal-information-protection-and-electronic-documents-act-pipeda">2.6.2. The Personal Information Protection and Electronic Documents Act (PIPEDA)</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">7. Payroll Accounting</a><ul> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#pension-benefits-standards-act">2.7. Pension Benefits Standards Act</a></li>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">7.1. Journal Entries</a><ul> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#canadian-human-rights-act">2.8. Canadian Human Rights Act</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">7.1.1. Accounting Recap</a></li> <li class="toctree-l2"><a class="reference internal" href="2_compliance.html#employment-equity-act">2.9. Employment Equity Act</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">7.1.2. Journal Entries</a></li> </ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="3_contracts.html">3. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#the-employee-employer-relationship">3.1. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#contract-of-service-employment">3.1.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#contract-for-service-subcontracting">3.1.2. Contract for Service (Subcontracting)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#factors-determining-the-type-of-contract">3.2. Factors Determining the Type of Contract</a><ul>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#control">3.2.1. Control</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#tools-and-equipment">3.2.2. Tools and Equipment</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#subcontracting-work-or-hiring-assistants">3.2.3. Subcontracting Work or Hiring Assistants</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#financial-risk">3.2.4. Financial Risk</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#responsibility-for-investment-and-management">3.2.5. Responsibility for Investment and Management</a></li>
<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#opportunity-for-profit">3.2.6. Opportunity for Profit</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#review-summary">3.3. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#review-questions">3.4. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">4. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">5. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">6. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">7. CALCULATING NET EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">7.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">7.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">7.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">7.4. Benefits</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">8. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">8.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">8.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">8.3.1. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">8.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">8.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">8.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">9. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">9.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">9.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">9.1.2. Journal Entries</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">8. REVIEW QUESTIONS</a><ul> <li class="toctree-l1"><a class="reference internal" href="review_questions.html">10. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">8.1. New Employee Information</a></li> <li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">10.1. New Employee Information</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">9. TERMINOLOGY</a><ul> <li class="toctree-l1"><a class="reference internal" href="terminology.html">11. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">9.1. Pensionable Earnings</a></li> <li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">11.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">9.2. Insurable Earnings</a></li> <li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">11.2. Insurable Earnings</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">10. RATES FOR 2025</a><ul> <li class="toctree-l1"><a class="reference internal" href="rates_2025.html">12. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">10.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li> <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">10.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li> <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul> </ul>
</li> </li>
<li class="toctree-l1"><a class="reference internal" href="references.html">11. REFERENCES</a></li> <li class="toctree-l1"><a class="reference internal" href="references.html">13. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">12. Errors and Errata</a></li> <li class="toctree-l1"><a class="reference internal" href="errata.html">14. Errors and Errata</a></li>
</ul> </ul>
</div> </div>
<section id="glossary"> <section id="glossary">
@@ -143,8 +207,8 @@ to confidently perform essential payroll functions encountered in day-to-day ope
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="compliance.html" <p class="topless"><a href="1_introduction.html"
title="next chapter"><span class="section-number">1. </span>PAYROLL COMPLIANCE</a></p> title="next chapter"><span class="section-number">1. </span>INTRODUCTION TO CANADIAN PAYROLL</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -174,7 +238,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
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<meta charset="utf-8" /> <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" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>6. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>8. OBNOARDING EMPLOYEE &#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/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <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="7. Payroll Accounting" href="payroll_accounting.html" /> <link rel="next" title="9. Payroll Accounting" href="payroll_accounting.html" />
<link rel="prev" title="5. CALCULATING NET EARNINGS" href="compensation.html" /> <link rel="prev" title="7. CALCULATING NET EARNINGS" href="compensation.html" />
</head><body> </head><body>
<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="7. Payroll Accounting" <a href="payroll_accounting.html" title="9. Payroll Accounting"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
<li class="right" > <li class="right" >
<a href="compensation.html" title="5. CALCULATING NET EARNINGS" <a href="compensation.html" title="7. CALCULATING NET EARNINGS"
accesskey="P">previous</a> |</li> 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-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=""><span class="section-number">6. </span>OBNOARDING EMPLOYEE</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li>
</ul> </ul>
</div> </div>
@@ -41,7 +41,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="obnoarding-employee"> <section id="obnoarding-employee">
<h1><span class="section-number">6. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1> <h1><span class="section-number">8. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into <p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into
both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid
accurately and on time.</p> accurately and on time.</p>
@@ -101,7 +101,7 @@ accurately and on time.</p>
- Net pay</p></li> - Net pay</p></li>
</ul> </ul>
<section id="internal-forms"> <section id="internal-forms">
<h2><span class="section-number">6.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2> <h2><span class="section-number">8.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<p>Typical commencement package forms include:</p> <p>Typical commencement package forms include:</p>
<ul class="simple"> <ul class="simple">
<li><p>Authorization for hiring</p></li> <li><p>Authorization for hiring</p></li>
@@ -111,7 +111,7 @@ accurately and on time.</p>
<li><p>Confidentiality agreement</p></li> <li><p>Confidentiality agreement</p></li>
</ul> </ul>
<section id="authorization-for-hiring"> <section id="authorization-for-hiring">
<h3><span class="section-number">6.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3> <h3><span class="section-number">8.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<p>This internal document includes:</p> <p>This internal document includes:</p>
<ul class="simple"> <ul class="simple">
<li><p>New employee’s basic info</p></li> <li><p>New employee’s basic info</p></li>
@@ -122,7 +122,7 @@ accurately and on time.</p>
<p><strong>Important:</strong> Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.</p> <p><strong>Important:</strong> Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.</p>
</section> </section>
<section id="union-membership"> <section id="union-membership">
<h3><span class="section-number">6.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3> <h3><span class="section-number">8.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<p>For unionized workplaces:</p> <p>For unionized workplaces:</p>
<ul class="simple"> <ul class="simple">
<li><p>Amount of union dues to be deducted</p></li> <li><p>Amount of union dues to be deducted</p></li>
@@ -131,7 +131,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="benefit-enrollment-forms"> <section id="benefit-enrollment-forms">
<h3><span class="section-number">6.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3> <h3><span class="section-number">8.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<p>Forms cover group insurance and pension plans:</p> <p>Forms cover group insurance and pension plans:</p>
<ul class="simple"> <ul class="simple">
<li><p>Employee indicates coverage type</p></li> <li><p>Employee indicates coverage type</p></li>
@@ -139,7 +139,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="confidentiality-agreement"> <section id="confidentiality-agreement">
<h3><span class="section-number">6.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3> <h3><span class="section-number">8.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<p>A legally binding agreement protecting sensitive company info:</p> <p>A legally binding agreement protecting sensitive company info:</p>
<ul class="simple"> <ul class="simple">
<li><p>Defines proprietary data</p></li> <li><p>Defines proprietary data</p></li>
@@ -148,7 +148,7 @@ accurately and on time.</p>
</section> </section>
</section> </section>
<section id="required-federal-and-provincial-territorial-forms"> <section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">6.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2> <h2><span class="section-number">8.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2>
<p><strong>Purpose:</strong> Determine correct income tax withholdings.</p> <p><strong>Purpose:</strong> Determine correct income tax withholdings.</p>
<p>Forms:</p> <p>Forms:</p>
<ul class="simple"> <ul class="simple">
@@ -169,7 +169,7 @@ accurately and on time.</p>
<li><p>Social Insurance Number</p></li> <li><p>Social Insurance Number</p></li>
</ul> </ul>
<section id="tax-credits-td1"> <section id="tax-credits-td1">
<h3><span class="section-number">6.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3> <h3><span class="section-number">8.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<ol class="arabic simple"> <ol class="arabic simple">
<li><p>Basic personal amount</p></li> <li><p>Basic personal amount</p></li>
<li><p>Canada caregiver (infirm children)</p></li> <li><p>Canada caregiver (infirm children)</p></li>
@@ -192,7 +192,7 @@ accurately and on time.</p>
</ul> </ul>
</section> </section>
<section id="tax-credits-tp-1015-3-v-quebec"> <section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">6.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3> <h3><span class="section-number">8.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3>
<ul class="simple"> <ul class="simple">
<li><p>Basic amount</p></li> <li><p>Basic amount</p></li>
<li><p>Transfer from spouse</p></li> <li><p>Transfer from spouse</p></li>
@@ -209,7 +209,7 @@ accurately and on time.</p>
</section> </section>
</section> </section>
<section id="entering-employee-information-into-sage50"> <section id="entering-employee-information-into-sage50">
<h2><span class="section-number">6.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2> <h2><span class="section-number">8.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the <p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the
Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal
name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial
@@ -233,7 +233,7 @@ regulatory standards.</p>
<img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" /> <img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" />
<img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" /> <img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" />
<section id="review-questions"> <section id="review-questions">
<h3><span class="section-number">6.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3> <h3><span class="section-number">8.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<ol class="arabic"> <ol class="arabic">
<li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p> <li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p>
<p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR <p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR
@@ -262,7 +262,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</section> </section>
</section> </section>
<section id="content-review-highlights"> <section id="content-review-highlights">
<h2><span class="section-number">6.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2> <h2><span class="section-number">8.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<ul class="simple"> <ul class="simple">
<li><p>Consent is required for personal info collection</p></li> <li><p>Consent is required for personal info collection</p></li>
<li><p>TD1 and TP-1015.3-V are used to calculate source deductions</p></li> <li><p>TD1 and TP-1015.3-V are used to calculate source deductions</p></li>
@@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ul> </ul>
</section> </section>
<section id="review-questions-sample"> <section id="review-questions-sample">
<h2><span class="section-number">6.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2> <h2><span class="section-number">8.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<ol class="arabic simple"> <ol class="arabic simple">
<li><p>What does an offer letter signature signify?</p></li> <li><p>What does an offer letter signature signify?</p></li>
<li><p>What documents are included in a commencement package?</p></li> <li><p>What documents are included in a commencement package?</p></li>
@@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ol> </ol>
</section> </section>
<section id="example-evaluations"> <section id="example-evaluations">
<h2><span class="section-number">6.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2> <h2><span class="section-number">8.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<p><strong>Gloria Meyer (Alberta):</strong> <p><strong>Gloria Meyer (Alberta):</strong>
- Claimed: Basic, eligible dependant, transferred tuition - Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate</p> - Appears accurate</p>
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">6. OBNOARDING EMPLOYEE</a><ul> <li><a class="reference internal" href="#">8. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">6.1. Internal Forms</a><ul> <li><a class="reference internal" href="#internal-forms">8.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">6.1.1. Authorization for Hiring</a></li> <li><a class="reference internal" href="#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">6.1.2. Union Membership</a></li> <li><a class="reference internal" href="#union-membership">8.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">6.1.3. Benefit Enrollment Forms</a></li> <li><a class="reference internal" href="#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">6.1.4. Confidentiality Agreement</a></li> <li><a class="reference internal" href="#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">6.2. Required Federal and Provincial/Territorial Forms</a><ul> <li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">6.2.1. Tax Credits (TD1)</a></li> <li><a class="reference internal" href="#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">6.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li> <li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">6.3. Entering Employee Information into Sage50</a><ul> <li><a class="reference internal" href="#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">6.3.1. Review Questions</a></li> <li><a class="reference internal" href="#review-questions">8.3.1. Review Questions</a></li>
</ul> </ul>
</li> </li>
<li><a class="reference internal" href="#content-review-highlights">6.4. Content Review Highlights</a></li> <li><a class="reference internal" href="#content-review-highlights">8.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">6.5. Review Questions (Sample)</a></li> <li><a class="reference internal" href="#review-questions-sample">8.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">6.6. Example Evaluations</a></li> <li><a class="reference internal" href="#example-evaluations">8.6. Example Evaluations</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="compensation.html" <p class="topless"><a href="compensation.html"
title="previous chapter"><span class="section-number">5. </span>CALCULATING NET EARNINGS</a></p> title="previous chapter"><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="payroll_accounting.html" <p class="topless"><a href="payroll_accounting.html"
title="next chapter"><span class="section-number">7. </span>Payroll Accounting</a></p> title="next chapter"><span class="section-number">9. </span>Payroll Accounting</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>OBNOARDING EMPLOYEE</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>OBNOARDING EMPLOYEE</a></li>
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@@ -5,7 +5,7 @@
<meta charset="utf-8" /> <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" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>7. Payroll Accounting &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>9. Payroll Accounting &#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/pygments.css?v=03e43079" />
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@@ -15,8 +15,8 @@
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<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
<link rel="next" title="8. REVIEW QUESTIONS" href="review_questions.html" /> <link rel="next" title="10. REVIEW QUESTIONS" href="review_questions.html" />
<link rel="prev" title="6. OBNOARDING EMPLOYEE" href="onboarding_employee.html" /> <link rel="prev" title="8. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
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@@ -25,13 +25,13 @@
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<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>Payroll Accounting</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>Payroll Accounting</a></li>
</ul> </ul>
</div> </div>
@@ -41,11 +41,11 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="payroll-accounting"> <section id="payroll-accounting">
<h1><span class="section-number">7. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1> <h1><span class="section-number">9. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<section id="journal-entries"> <section id="journal-entries">
<h2><span class="section-number">7.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2> <h2><span class="section-number">9.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<section id="accounting-recap"> <section id="accounting-recap">
<h3><span class="section-number">7.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<p class="centered"> <p class="centered">
<strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered"> <strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered">
<strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation"> <strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation">
@@ -59,7 +59,7 @@
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.</p> Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.</p>
</section> </section>
<section id="id1"> <section id="id1">
<h3><span class="section-number">7.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3> <h3><span class="section-number">9.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<p>Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts. <p>Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.</p> These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.</p>
<blockquote> <blockquote>
@@ -108,10 +108,10 @@ These entries are essential for maintaining accurate financial records and ensur
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">7. Payroll Accounting</a><ul> <li><a class="reference internal" href="#">9. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">7.1. Journal Entries</a><ul> <li><a class="reference internal" href="#journal-entries">9.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">7.1.1. Accounting Recap</a></li> <li><a class="reference internal" href="#accounting-recap">9.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">7.1.2. Journal Entries</a></li> <li><a class="reference internal" href="#id1">9.1.2. Journal Entries</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -122,12 +122,12 @@ These entries are essential for maintaining accurate financial records and ensur
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<title>10. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>12. RATES FOR 2025 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
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</ul> </ul>
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@@ -41,9 +41,9 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="rates-for-2025"> <section id="rates-for-2025">
<h1><span class="section-number">10. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1> <h1><span class="section-number">12. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<section id="canada-quebec-pension-plan-cpp-qpp"> <section id="canada-quebec-pension-plan-cpp-qpp">
<h2><span class="section-number">10.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2> <h2><span class="section-number">12.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id1"> <table class="docutils align-left" id="id1">
<caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption> <caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption>
<colgroup> <colgroup>
@@ -121,7 +121,7 @@
</table> </table>
</section> </section>
<section id="cpp2-contribution-rates-maximums"> <section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">10.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2> <h2><span class="section-number">12.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id2"> <table class="docutils align-left" id="id2">
<caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption> <caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption>
<colgroup> <colgroup>
@@ -161,9 +161,9 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">10. RATES FOR 2025</a><ul> <li><a class="reference internal" href="#">12. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">10.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li> <li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">10.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li> <li><a class="reference internal" href="#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -172,12 +172,12 @@
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<h3>This Page</h3> <h3>This Page</h3>
@@ -207,13 +207,13 @@
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>index</a></li> >index</a></li>
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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" /> <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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<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
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@@ -41,7 +41,7 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="references"> <section id="references">
<h1><span class="section-number">11. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1> <h1><span class="section-number">13. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
<p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p> <p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p> <p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p> <p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p>
@@ -57,12 +57,12 @@
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<link rel="prev" title="7. Payroll Accounting" href="payroll_accounting.html" /> <link rel="prev" title="9. Payroll Accounting" href="payroll_accounting.html" />
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<div class="related" role="navigation" aria-label="Related"> <div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="9. TERMINOLOGY" <a href="terminology.html" title="11. TERMINOLOGY"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
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<a href="payroll_accounting.html" title="7. Payroll Accounting" <a href="payroll_accounting.html" title="9. Payroll Accounting"
accesskey="P">previous</a> |</li> accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>REVIEW QUESTIONS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>REVIEW QUESTIONS</a></li>
</ul> </ul>
</div> </div>
@@ -41,10 +41,10 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="review-questions"> <section id="review-questions">
<h1><span class="section-number">8. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1> <h1><span class="section-number">10. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<p>This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.</p> <p>This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.</p>
<section id="new-employee-information"> <section id="new-employee-information">
<h2><span class="section-number">8.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2> <h2><span class="section-number">10.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<p>Which one of the following is correct?</p> <p>Which one of the following is correct?</p>
<blockquote> <blockquote>
<div><ol class="arabic simple"> <div><ol class="arabic simple">
@@ -66,8 +66,8 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">8. REVIEW QUESTIONS</a><ul> <li><a class="reference internal" href="#">10. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">8.1. New Employee Information</a></li> <li><a class="reference internal" href="#new-employee-information">10.1. New Employee Information</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -76,12 +76,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="payroll_accounting.html" <p class="topless"><a href="payroll_accounting.html"
title="previous chapter"><span class="section-number">7. </span>Payroll Accounting</a></p> title="previous chapter"><span class="section-number">9. </span>Payroll Accounting</a></p>
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<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
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title="next chapter"><span class="section-number">9. </span>TERMINOLOGY</a></p> title="next chapter"><span class="section-number">11. </span>TERMINOLOGY</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -111,13 +111,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="terminology.html" title="9. TERMINOLOGY" <a href="terminology.html" title="11. TERMINOLOGY"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
<a href="payroll_accounting.html" title="7. Payroll Accounting" <a href="payroll_accounting.html" title="9. Payroll Accounting"
>previous</a> |</li> >previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>REVIEW QUESTIONS</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>REVIEW QUESTIONS</a></li>
</ul> </ul>
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<meta charset="utf-8" /> <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" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>9. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title> <title>11. TERMINOLOGY &#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/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" /> <link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" /> <link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" /> <link rel="search" title="Search" href="search.html" />
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<h3>Navigation</h3> <h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
accesskey="I">index</a></li> accesskey="I">index</a></li>
<li class="right" > <li class="right" >
<a href="rates_2025.html" title="10. RATES FOR 2025" <a href="rates_2025.html" title="12. RATES FOR 2025"
accesskey="N">next</a> |</li> accesskey="N">next</a> |</li>
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<a href="review_questions.html" title="8. REVIEW QUESTIONS" <a href="review_questions.html" title="10. REVIEW QUESTIONS"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>TERMINOLOGY</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>TERMINOLOGY</a></li>
</ul> </ul>
</div> </div>
@@ -41,12 +41,12 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="terminology"> <section id="terminology">
<h1><span class="section-number">9. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1> <h1><span class="section-number">11. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1>
<section id="pensionable-earnings"> <section id="pensionable-earnings">
<h2><span class="section-number">9.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2> <h2><span class="section-number">11.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
</section> </section>
<section id="insurable-earnings"> <section id="insurable-earnings">
<h2><span class="section-number">9.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2> <h2><span class="section-number">11.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
</section> </section>
</section> </section>
@@ -60,9 +60,9 @@
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
<ul> <ul>
<li><a class="reference internal" href="#">9. TERMINOLOGY</a><ul> <li><a class="reference internal" href="#">11. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">9.1. Pensionable Earnings</a></li> <li><a class="reference internal" href="#pensionable-earnings">11.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">9.2. Insurable Earnings</a></li> <li><a class="reference internal" href="#insurable-earnings">11.2. Insurable Earnings</a></li>
</ul> </ul>
</li> </li>
</ul> </ul>
@@ -71,12 +71,12 @@
<div> <div>
<h4>Previous topic</h4> <h4>Previous topic</h4>
<p class="topless"><a href="review_questions.html" <p class="topless"><a href="review_questions.html"
title="previous chapter"><span class="section-number">8. </span>REVIEW QUESTIONS</a></p> title="previous chapter"><span class="section-number">10. </span>REVIEW QUESTIONS</a></p>
</div> </div>
<div> <div>
<h4>Next topic</h4> <h4>Next topic</h4>
<p class="topless"><a href="rates_2025.html" <p class="topless"><a href="rates_2025.html"
title="next chapter"><span class="section-number">10. </span>RATES FOR 2025</a></p> title="next chapter"><span class="section-number">12. </span>RATES FOR 2025</a></p>
</div> </div>
<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -106,13 +106,13 @@
<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
>index</a></li> >index</a></li>
<li class="right" > <li class="right" >
<a href="rates_2025.html" title="10. RATES FOR 2025" <a href="rates_2025.html" title="12. RATES FOR 2025"
>next</a> |</li> >next</a> |</li>
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>TERMINOLOGY</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>TERMINOLOGY</a></li>
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@@ -1,3 +1,48 @@
################################## ##################################
PAYROLL COMPLIANCE PAYROLL COMPLIANCE
################################## ##################################
The Canada Revenue Agency
~~~~~~~~~~~~~~~~~~~~~~~~~~~
Canada Pension Plan (CPP)
--------------------------
Employment Insurance (EI)
--------------------------
Income Tax
----------
Non-Compliance Penalties
~~~~~~~~~~~~~~~~~~~~~~~~~
Employment and Social Development Canada (ESDC)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Service Canada
~~~~~~~~~~~~~~~~~
Social Insurance Number (SIN)
------------------------------
Statistics Canada
~~~~~~~~~~~~~~~~~~~~~
Personal Privacy
~~~~~~~~~~~~~~~~~
The Privacy Principles
-----------------------
The Personal Information Protection and Electronic Documents Act (PIPEDA)
--------------------------------------------------------------------------
Pension Benefits Standards Act
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Canadian Human Rights Act
~~~~~~~~~~~~~~~~~~~~~~~~~~
Employment Equity Act
~~~~~~~~~~~~~~~~~~~~~~~~~~