.

2025-08-07 13:57:17 +00:00 · 2025-06-22 21:30:12 -04:00
parent a56f8033b9
commit d14bd51601
7 changed files with 828 additions and 198 deletions
--- a/docs/build/latex/Payroll-Administration_2025.fdb_latexmk
+++ b/docs/build/latex/Payroll-Administration_2025.fdb_latexmk
@@ -1,11 +1,11 @@
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+]
+Chapter 3.
+[7] [8
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+]
+Chapter 4.
+[9] [10
+
+]
+Chapter 5.
+[11] [12
+
+]
+Chapter 6.
+[13] [14
+
+]
+Chapter 7.
+[15] [16] [17] [18]
+Chapter 8.
+[19
+
+] [20]
+Chapter 9.
+[21
+
+] [22
+
+]
+Chapter 10.
+[23] [24
+
+]
+Chapter 11.
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--- a/docs/build/latex/Payroll-Administration_2025.pdf
+++ b/docs/build/latex/Payroll-Administration_2025.pdf
--- a/docs/build/simplepdf/.buildinfo
+++ b/docs/build/simplepdf/.buildinfo
@@ -1,4 +1,4 @@
 # Sphinx build info version 1
 # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
-config: 2c3fabf2d598426937836db074e7186d
+config: 1ef47a663f0e93324606c56b9ede10ce
 tags: 62a1e7829a13fc7881b6498c52484ec0
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -33,7 +33,7 @@
       Payroll Administration
      </h1>
      <p class="subtitle-cover">
-       Version v2.0
+       Version 410-H20 (Fall 2025)
      </p>
      <span class="meta">
      </span>
@@ -65,119 +65,124 @@
      </span>
     </p>
     <ul>
+      <li class="toctree-l1">
+       <a class="reference internal" href="#learning-outcomes">
+        1. Learning Outcomes
+       </a>
+      </li>
+      <li class="toctree-l1">
+       <a class="reference internal" href="#recommended-course-material">
+        2. Recommended Course Material
+       </a>
+      </li>
+      <li class="toctree-l1">
+       <a class="reference internal" href="#material-structure-overview">
+        3. Material Structure Overview
+       </a>
+      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#introduction">
-        1. INTRODUCTION
+        4. INTRODUCTION
       </a>
       <ul>
        <li class="toctree-l2">
-         <a class="reference internal" href="#learning-outcomes">
-          1.1. Learning Outcomes
-         </a>
-        </li>
-        <li class="toctree-l2">
-         <a class="reference internal" href="#recommended-course-material">
-          1.2. Recommended Course Material
-         </a>
-        </li>
-        <li class="toctree-l2">
-         <a class="reference internal" href="#material-structure-overview">
-          1.3. Material Structure Overview
+         <a class="reference internal" href="#payroll-legal-framework">
+          4.1. Payroll Legal Framework
         </a>
        </li>
       </ul>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#payroll-accounting">
-        2. Payroll Accounting
+        5. Payroll Accounting
       </a>
       <ul>
        <li class="toctree-l2">
         <a class="reference internal" href="#journal-entries">
-          2.1. Journal Entries
+          5.1. Journal Entries
         </a>
        </li>
       </ul>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#review-questions">
-        3. REVIEW QUESTIONS
+        6. REVIEW QUESTIONS
       </a>
       <ul>
        <li class="toctree-l2">
         <a class="reference internal" href="#new-employee-information">
-          3.1. New Employee Information
+          6.1. New Employee Information
         </a>
        </li>
       </ul>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#obnoarding-employee">
-        4. OBNOARDING EMPLOYEE
+        7. OBNOARDING EMPLOYEE
       </a>
       <ul>
        <li class="toctree-l2">
         <a class="reference internal" href="#employment-standards-requirements">
-          4.1. Employment Standards Requirements
+          7.1. Employment Standards Requirements
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#internal-forms">
-          4.2. Internal Forms
+          7.2. Internal Forms
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
-          4.3. Required Federal and Provincial/Territorial Forms
+          7.3. Required Federal and Provincial/Territorial Forms
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#content-review-highlights">
-          4.4. Content Review Highlights
+          7.4. Content Review Highlights
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#review-questions-sample">
-          4.5. Review Questions (Sample)
+          7.5. Review Questions (Sample)
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#example-evaluations">
-          4.6. Example Evaluations
+          7.6. Example Evaluations
         </a>
        </li>
       </ul>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#rates-for-2025">
-        5. RATES FOR 2025
+        8. RATES FOR 2025
       </a>
       <ul>
        <li class="toctree-l2">
         <a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
-          5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
+          8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#cpp2-contribution-rates-maximums">
-          5.2. CPP2 CONTRIBUTION RATES MAXIMUMS
+          8.2. CPP2 CONTRIBUTION RATES MAXIMUMS
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#references">
-          5.3. References
+          8.3. References
         </a>
        </li>
       </ul>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#references">
-        6. REFERENCES
+        9. REFERENCES
       </a>
      </li>
      <li class="toctree-l1">
       <a class="reference internal" href="#errors-and-errata">
-        7. Errors and Errata
+        10. Errors and Errata
       </a>
      </li>
     </ul>
@@ -208,6 +213,159 @@
        </div>
       </div>
       <div class="toctree-wrapper compound">
+        <span id="document-preface">
+        </span>
+        <p>
+         Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
+        </p>
+        <p>
+         Students will learn how to:
+        </p>
+        <ul class="simple">
+         <li>
+          <p>
+           Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
+          </p>
+         </li>
+         <li>
+          <p>
+           Identify and meet payroll-related obligations for businesses.
+          </p>
+         </li>
+         <li>
+          <p>
+           Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
+          </p>
+         </li>
+         <li>
+          <p>
+           Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
+          </p>
+         </li>
+         <li>
+          <p>
+           Payroll&rsquo;s responsibilities from hiring through to termination.
+          </p>
+         </li>
+         <li>
+          <p>
+           Payroll compliance legislation in practical scenarios.
+          </p>
+         </li>
+         <li>
+          <p>
+           Individual pay calculation process.
+          </p>
+         </li>
+        </ul>
+        <section id="learning-outcomes">
+         <h2>
+          Learning Outcomes
+          <a class="headerlink" href="#learning-outcomes" title="Link to this heading">
+           &para;
+          </a>
+         </h2>
+         <p>
+          The material of this study guide aim to make students to be be able to:
+         </p>
+         <ul class="simple">
+          <li>
+           <p>
+            Calculate regular individual pay
+           </p>
+          </li>
+          <li>
+           <p>
+            Calculate non-regular individual pay
+           </p>
+          </li>
+          <li>
+           <p>
+            Calculate termination payments
+           </p>
+          </li>
+          <li>
+           <p>
+            Complete a Record of Employment (ROE)
+           </p>
+          </li>
+          <li>
+           <p>
+            Apply federal and provincial legislation to payroll, including:
+- The Canada Pension Plan Act
+- The Employment Insurance Act
+- The Income Tax Act
+- Employment Standards legislation
+- Workers&rsquo; Compensation Acts
+- Qu&eacute;bec-specific legislation
+           </p>
+          </li>
+         </ul>
+        </section>
+        <section id="recommended-course-material">
+         <h2>
+          Recommended Course Material
+          <a class="headerlink" href="#recommended-course-material" title="Link to this heading">
+           &para;
+          </a>
+         </h2>
+        </section>
+        <section id="material-structure-overview">
+         <h2>
+          Material Structure Overview
+          <a class="headerlink" href="#material-structure-overview" title="Link to this heading">
+           &para;
+          </a>
+         </h2>
+         <ol class="arabic simple">
+          <li>
+           <p>
+            Introduction to Canadian Payroll
+           </p>
+          </li>
+          <li>
+           <p>
+            Labour and Employment Standards
+           </p>
+          </li>
+          <li>
+           <p>
+            Accounting for Payroll
+           </p>
+          </li>
+          <li>
+           <p>
+            Calculating Gross Pay
+           </p>
+          </li>
+          <li>
+           <p>
+            Pensionable, Insurable, and Taxable Earnings
+           </p>
+          </li>
+          <li>
+           <p>
+            Calculating Net Pay
+           </p>
+          </li>
+          <li>
+           <p>
+            Calculating Employer&rsquo;s Source Deduction Remittances
+           </p>
+          </li>
+          <li>
+           <p>
+            Termination of Employment:
+- Record of Employment (ROE)
+- Termination Payments
+- Retirement Pay
+           </p>
+          </li>
+         </ol>
+         <p>
+          In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
+         </p>
+        </section>
        <span id="document-introduction">
        </span>
        <section id="introduction">
@@ -217,168 +375,17 @@
           &para;
          </a>
         </h2>
-         <p>
-          Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
-         </p>
-         <p>
-          Students will learn how to:
-         </p>
-         <ul class="simple">
-          <li>
-           <p>
-            Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
-           </p>
-          </li>
-          <li>
-           <p>
-            Identify and meet payroll-related obligations for businesses.
-           </p>
-          </li>
-          <li>
-           <p>
-            Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
-           </p>
-          </li>
-          <li>
-           <p>
-            Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
-           </p>
-          </li>
-          <li>
-           <p>
-            Payroll&rsquo;s responsibilities from hiring through to termination.
-           </p>
-          </li>
-          <li>
-           <p>
-            Payroll compliance legislation in practical scenarios.
-           </p>
-          </li>
-          <li>
-           <p>
-            Individual pay calculation process.
-           </p>
-          </li>
-         </ul>
-         <section id="learning-outcomes">
+         <section id="payroll-legal-framework">
          <h3>
-           Learning Outcomes
-           <a class="headerlink" href="#learning-outcomes" title="Link to this heading">
+           Payroll Legal Framework
+           <a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
            &para;
           </a>
          </h3>
          <p>
-           The material of this study guide aim to make students to be be able to:
-          </p>
-          <ul class="simple">
-           <li>
-            <p>
-             Calculate regular individual pay
-            </p>
-           </li>
-           <li>
-            <p>
-             Calculate non-regular individual pay
-            </p>
-           </li>
-           <li>
-            <p>
-             Calculate termination payments
-            </p>
-           </li>
-           <li>
-            <p>
-             Complete a Record of Employment (ROE)
-            </p>
-           </li>
-           <li>
-            <p>
-             Apply federal and provincial legislation to payroll, including:
- The Canada Pension Plan Act
- The Employment Insurance Act
- The Income Tax Act
- Employment Standards legislation
- Workers&rsquo; Compensation Acts
- Qu&eacute;bec-specific legislation
-            </p>
-           </li>
-          </ul>
-         </section>
-         <section id="recommended-course-material">
-          <h3>
-           Recommended Course Material
-           <a class="headerlink" href="#recommended-course-material" title="Link to this heading">
-            &para;
-           </a>
-          </h3>
-         </section>
-         <section id="material-structure-overview">
-          <h3>
-           Material Structure Overview
-           <a class="headerlink" href="#material-structure-overview" title="Link to this heading">
-            &para;
-           </a>
-          </h3>
-          <ol class="arabic simple">
-           <li>
-            <p>
-             Introduction to Canadian Payroll
-            </p>
-           </li>
-           <li>
-            <p>
-             Labour and Employment Standards
-            </p>
-           </li>
-           <li>
-            <p>
-             Accounting for Payroll
-            </p>
-           </li>
-           <li>
-            <p>
-             Calculating Gross Pay
-            </p>
-           </li>
-           <li>
-            <p>
-             Pensionable, Insurable, and Taxable Earnings
-            </p>
-           </li>
-           <li>
-            <p>
-             Calculating Net Pay
-            </p>
-           </li>
-           <li>
-            <p>
-             Calculating Employer&rsquo;s Source Deduction Remittances
-            </p>
-           </li>
-           <li>
-            <p>
-             Termination of Employment:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay
-            </p>
-           </li>
-          </ol>
-          <p>
-           In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
-          </p>
-          <section id="payroll-legal-framework">
-           <h4>
-            Payroll Legal Framework
-            <a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
-             &para;
-            </a>
-           </h4>
-           <p>
-            The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
+           The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
 The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.
-           </p>
-          </section>
+          </p>
         </section>
        </section>
        <span id="document-payroll_accounting">
--- a/docs/build/simplepdf/objects.inv
+++ b/docs/build/simplepdf/objects.inv