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<meta charset="utf-8" />
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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" />
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<title>Canadian Payroll Administration — Payroll Administration Fall 2025 documentation</title>
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<title>Glossary — Payroll Administration Fall 2025 documentation</title>
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<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
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<link rel="index" title="Index" href="genindex.html" />
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<link rel="search" title="Search" href="search.html" />
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<link rel="next" title="1. Learning Outcomes" href="preface.html" />
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<link rel="next" title="1. PREFACE" href="preface.html" />
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<a href="genindex.html" title="General Index"
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accesskey="I">index</a></li>
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<li class="right" >
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<a href="preface.html" title="1. Learning Outcomes"
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<a href="preface.html" title="1. PREFACE"
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accesskey="N">next</a> |</li>
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<li class="nav-item nav-item-0"><a href="#">Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href="">Canadian Payroll Administration</a></li>
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<li class="nav-item nav-item-this"><a href="">Glossary</a></li>
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<div class="bodywrapper">
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<div class="body" role="main">
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<section id="canadian-payroll-administration">
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<h1>Canadian Payroll Administration<a class="headerlink" href="#canadian-payroll-administration" title="Link to this heading">¶</a></h1>
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<div class="toctree-wrapper compound">
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<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
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<ul>
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<li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="preface.html#learning-outcomes">1.1. Learning Outcomes</a></li>
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<li class="toctree-l2"><a class="reference internal" href="preface.html#recommended-course-material">1.2. Recommended Course Material</a></li>
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<li class="toctree-l2"><a class="reference internal" href="preface.html#material-structure-overview">1.3. Material Structure Overview</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-legal-framework">2.1. Payroll Legal Framework</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">3. Payroll Accounting</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">3.1. Journal Entries</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="review_questions.html">4. REVIEW QUESTIONS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">4.1. New Employee Information</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">5. OBNOARDING EMPLOYEE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#employment-standards-requirements">5.1. Employment Standards Requirements</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">5.2. Internal Forms</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">5.3. Required Federal and Provincial/Territorial Forms</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">5.4. Content Review Highlights</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">5.5. Review Questions (Sample)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">5.6. Example Evaluations</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">6. RATES FOR 2025</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">6.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">6.3. References</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="references.html">7. REFERENCES</a></li>
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<li class="toctree-l1"><a class="reference internal" href="errata.html">8. Errors and Errata</a></li>
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</ul>
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</div>
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<section id="glossary">
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<h1>Glossary<a class="headerlink" href="#glossary" title="Link to this heading">¶</a></h1>
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<ul class="simple">
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<li><p><a class="reference internal" href="genindex.html"><span class="std std-ref">Index</span></a></p></li>
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</ul>
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<section id="canadian-payroll-administration">
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<h2>Canadian Payroll Administration<a class="headerlink" href="#canadian-payroll-administration" title="Link to this heading">¶</a></h2>
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<div class="highlight-text notranslate"><div class="highlight"><pre><span></span>Python 3.12.3
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</pre></div>
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</div>
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<div class="highlight-text notranslate"><div class="highlight"><pre><span></span>5
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</pre></div>
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</div>
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<div class="toctree-wrapper compound">
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<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
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<ul>
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<li class="toctree-l1"><a class="reference internal" href="preface.html">1. Learning Outcomes</a></li>
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<li class="toctree-l1"><a class="reference internal" href="preface.html#recommended-course-material">2. Recommended Course Material</a></li>
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<li class="toctree-l1"><a class="reference internal" href="preface.html#material-structure-overview">3. Material Structure Overview</a></li>
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<li class="toctree-l1"><a class="reference internal" href="introduction.html">4. INTRODUCTION</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-legal-framework">4.1. Payroll Legal Framework</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">5. Payroll Accounting</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">5.1. Journal Entries</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="review_questions.html">6. REVIEW QUESTIONS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">6.1. New Employee Information</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">7. OBNOARDING EMPLOYEE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#employment-standards-requirements">7.1. Employment Standards Requirements</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">7.2. Internal Forms</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">7.3. Required Federal and Provincial/Territorial Forms</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">7.4. Content Review Highlights</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">7.5. Review Questions (Sample)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">7.6. Example Evaluations</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">8. RATES FOR 2025</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">8.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">8.3. References</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="references.html">9. REFERENCES</a></li>
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<li class="toctree-l1"><a class="reference internal" href="errata.html">10. Errors and Errata</a></li>
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</ul>
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</div>
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<section id="glossary">
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<h2>Glossary<a class="headerlink" href="#glossary" title="Link to this heading">¶</a></h2>
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<ul class="simple">
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<li><p><a class="reference internal" href="genindex.html"><span class="std std-ref">Index</span></a></p></li>
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</ul>
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</section>
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</section>
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<div>
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<h3><a href="#">Table of Contents</a></h3>
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<ul>
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<li><a class="reference internal" href="#">Canadian Payroll Administration</a><ul>
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<li><a class="reference internal" href="#glossary">Glossary</a></li>
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<li><a class="reference internal" href="#">Glossary</a><ul>
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<li><a class="reference internal" href="#canadian-payroll-administration">Canadian Payroll Administration</a></li>
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</ul>
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</li>
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</ul>
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<div>
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<h4>Next topic</h4>
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<p class="topless"><a href="preface.html"
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title="next chapter"><span class="section-number">1. </span>Learning Outcomes</a></p>
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title="next chapter"><span class="section-number">1. </span>PREFACE</a></p>
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</div>
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<h3>This Page</h3>
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<a href="genindex.html" title="General Index"
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>index</a></li>
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<li class="right" >
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<a href="preface.html" title="1. Learning Outcomes"
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<a href="preface.html" title="1. PREFACE"
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>next</a> |</li>
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<li class="nav-item nav-item-0"><a href="#">Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href="">Canadian Payroll Administration</a></li>
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<li class="nav-item nav-item-this"><a href="">Glossary</a></li>
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</ul>
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</div>
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<div class="footer" role="contentinfo">
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