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zkd=Z5St)psm4XLZDR_{Tf(KbCc#xHX2iakB{$$qP1GhL?s=+^#Vqv#zu7uO@37`*A} zl2H&BjblD?W|7ZQgBD&8Gyn_}H^Wwf=3_J!soYnYxvzq`lZ&Y!#ev9TDvV)1yBAeq zqU-F#)43Uc!G;rzj@SgM0JM1cen!TE>S37Gc&lTIl}Jut|FWnxR#kPyLEprpZ{fc5 zs@kA8XoxDhFk%RbKxy1Ucs`S1ff%79a6)X9VuwXuSq{l&(pp4fbeR@A5B$7J&?`t= z_U+tInom)K?!%a>Qolb{udey3+@F>LIbf%VCU@FiE6~MhV-?pa{A! zl`G*SF3l^k_liaW(&&yjoDGFC6zV?cGs?aT_)w7rmuogwcB4#(ZuUIbWy diff --git a/docs/build/html/2_compliance.html b/docs/build/html/2_compliance.html index fcd08cf..eb766c2 100644 --- a/docs/build/html/2_compliance.html +++ b/docs/build/html/2_compliance.html @@ -309,6 +309,29 @@ and hours, and reporting that information on the Record of Employment, which is in detail in a later chapter.

2.4.1. Social Insurance Number (SIN)

+

The Social Insurance Number (SIN) Program was introduced by Parliament in 1964 to +register people with the Unemployment Insurance Commission (now known as Employment +Insurance) and the Canada Pension Plan. In 1967, the SIN also became a file identifier for +Revenue Canada (now known as the Canada Revenue Agency).

+

Under the Employment Insurance Act, every person who works in Canada is required to have +a Social Insurance Number. As an employer, you must ask new employees to provide their +SIN when they are hired. According to the Employment Insurance Regulations which came +into force on April 30, 2013, employees are required by law to provide their SIN; they may +do so by presenting a SIN card or the Confirmation of SIN letter. It is important that you +obtain the correct SIN of your employee so that payroll can report accurate statutory +withholdings for Canada Pension Plan contributions, Employment Insurance premiums, and +income tax on the employee’s information slips at the end of the year.

+

To apply for a Social Insurance Number, individuals must complete an application form that +can either be obtained from a SC office or downloaded from their website. Documents +proving the individual’s identity and status in Canada must also be submitted with the +application. The documents must be originals and written in English or French.

+

Social Insurance Numbers beginning with a “9” (commonly called 900-series) are issued to +individuals who are neither Canadian citizens nor permanent residents, but need a SIN for +employment purposes. All 900-series SIN cards/letters carry an expiry date that is the same +as the expiry date on the individual’s work permit. Individuals must apply for new +documentation prior to expiry. Employees who are not residents of Canada, who are in +regular continuous employment, and are in possession of a 900-series SIN, are subject to all +applicable statutory deductions.

@@ -346,18 +369,57 @@ in detail in a later chapter.

  • Revenu Québec collects the provincial income tax for the province of Québec.

  • Employers who remit withholdings or deductions late, withhold the statutory deductions but do not remit them, or fail to deduct the required deductions will be subject to penalties, which may increase on subsequent occurrences, plus interest charges.

  • All monies deducted on behalf of the Canada Revenue Agency are considered to be held “in trust” for the Receiver General.

    • +

  • Employment and Social Development Canada is responsible for matters relating to:

    +
      +

    • amending the regulations made under the Canada Pension Plan and the Employment Insurance Act

      • +

    • keeping records of each individual’s Canada Pension Plan contributions and pensionable earnings

      • +

    • the establishment of annual maximum insurable earnings

      • +

    • the administration of provisions related to Wage Loss plans

      • +

    • the administration of provisions regarding Job Creation programs

      • +
    +
    • +

    Employment and Social Development Canada’s Employment Insurance program +provides temporary financial assistance for unemployed Canadians while they look +for work or upgrade their skills. +Service Canada serves as the government’s operational arm while Employment and +Social Development Canada operates as the policy-making body. +Service Canada is responsible for: +o the issuance of Social Insurance Numbers (SIN) and the protection and +security of SIN information +o the delivery of services to employers, including Record of Employment on the +Web +o the administration of Employment Insurance programs to individuals, +including regular, illness, pregnancy/parental, critically ill or injured person +and compassionate care benefits +o the administration of the Employment Insurance Premium Reduction +program, including granting qualified employers a reduced Employment +Insurance premium rate

    +
    +
      +

    • the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits

      • +

    • the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums

      • +
    +
    +

    on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and +hours, and reporting that information on the Record of Employment.

    2.11. Review Questions

    -

    1. What are the three main programs specifically related to payroll that the Canada -Revenue Agency administers?

    -

    2. If an organization deducts $27,400 in Canada Pension Plan contributions from its -employees and $21,200 in Employment Insurance premiums, how much would have to -be remitted in total to the Canada Revenue Agency?

    -

    3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes -for all provinces and territories.

    +
      +

    1. What are the three main programs specifically related to payroll that the Canada Revenue Agency administers?

      2. +

    2. If an organization deducts $27,400 in Canada Pension Plan contributions from its employees and $21,200 in Employment Insurance premiums, how much would have to be remitted in total to the Canada Revenue Agency?

      3. +

    3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories.

      4. +

    4. True or False: The emphasis of the Employment Insurance program is on paying people so they don’t have to return to work.

      5. +

    5. Indicate which federal department or agency would be responsible in the following scenarios.

      6. +
    +
    +

    An employer is preparing the budget for the next year and wants to know the annual maximum insurable earnings amount.

    +

    An employee wants to retire and apply for Canada Pension Plan benefits.

    +

    There is a new type of earning in the new collective agreement. You are not sure if it is insurable.

    +

    The organization would like to apply for a reduction in its Employment Insurance premium rate.

    +
    diff --git a/docs/build/html/_sources/2_compliance.rst.txt b/docs/build/html/_sources/2_compliance.rst.txt index 2ef980d..fc24505 100644 --- a/docs/build/html/_sources/2_compliance.rst.txt +++ b/docs/build/html/_sources/2_compliance.rst.txt @@ -281,6 +281,33 @@ in detail in a later chapter. Social Insurance Number (SIN) ------------------------------ +The Social Insurance Number (SIN) Program was introduced by Parliament in 1964 to +register people with the Unemployment Insurance Commission (now known as Employment +Insurance) and the Canada Pension Plan. In 1967, the SIN also became a file identifier for +Revenue Canada (now known as the Canada Revenue Agency). + +Under the Employment Insurance Act, every person who works in Canada is required to have +a Social Insurance Number. As an employer, you must ask new employees to provide their +SIN when they are hired. According to the Employment Insurance Regulations which came +into force on April 30, 2013, employees are required by law to provide their SIN; they may +do so by presenting a SIN card or the Confirmation of SIN letter. It is important that you +obtain the correct SIN of your employee so that payroll can report accurate statutory +withholdings for Canada Pension Plan contributions, Employment Insurance premiums, and +income tax on the employee's information slips at the end of the year. + +To apply for a Social Insurance Number, individuals must complete an application form that +can either be obtained from a SC office or downloaded from their website. Documents +proving the individual's identity and status in Canada must also be submitted with the +application. The documents must be originals and written in English or French. + +Social Insurance Numbers beginning with a "9" (commonly called 900-series) are issued to +individuals who are neither Canadian citizens nor permanent residents, but need a SIN for +employment purposes. All 900-series SIN cards/letters carry an expiry date that is the same +as the expiry date on the individual's work permit. Individuals must apply for new +documentation prior to expiry. Employees who are not residents of Canada, who are in +regular continuous employment, and are in possession of a 900-series SIN, are subject to all +applicable statutory deductions. + Statistics Canada ~~~~~~~~~~~~~~~~~~~~~ @@ -321,15 +348,54 @@ Summary - All monies deducted on behalf of the Canada Revenue Agency are considered to be held “in trust” for the Receiver General. + - Employment and Social Development Canada is responsible for matters relating to: + + - amending the regulations made under the Canada Pension Plan and the Employment Insurance Act + - keeping records of each individual's Canada Pension Plan contributions and pensionable earnings + - the establishment of annual maximum insurable earnings + - the administration of provisions related to Wage Loss plans + - the administration of provisions regarding Job Creation programs + +Employment and Social Development Canada’s Employment Insurance program +provides temporary financial assistance for unemployed Canadians while they look +for work or upgrade their skills. +Service Canada serves as the government’s operational arm while Employment and +Social Development Canada operates as the policy-making body. +Service Canada is responsible for: +o the issuance of Social Insurance Numbers (SIN) and the protection and +security of SIN information +o the delivery of services to employers, including Record of Employment on the +Web +o the administration of Employment Insurance programs to individuals, +including regular, illness, pregnancy/parental, critically ill or injured person +and compassionate care benefits +o the administration of the Employment Insurance Premium Reduction +program, including granting qualified employers a reduced Employment +Insurance premium rate + + - the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children's and death benefits + + - the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums +on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and +hours, and reporting that information on the Record of Employment. + Review Questions ~~~~~~~~~~~~~~~~~~~~~ -1. What are the three main programs specifically related to payroll that the Canada -Revenue Agency administers? +1. What are the three main programs specifically related to payroll that the Canada Revenue Agency administers? -2. If an organization deducts $27,400 in Canada Pension Plan contributions from its -employees and $21,200 in Employment Insurance premiums, how much would have to -be remitted in total to the Canada Revenue Agency? +2. If an organization deducts $27,400 in Canada Pension Plan contributions from its employees and $21,200 in Employment Insurance premiums, how much would have to be remitted in total to the Canada Revenue Agency? -3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes -for all provinces and territories. \ No newline at end of file +3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories. + +4. True or False: The emphasis of the Employment Insurance program is on paying people so they don't have to return to work. + +5. Indicate which federal department or agency would be responsible in the following scenarios. + + An employer is preparing the budget for the next year and wants to know the annual maximum insurable earnings amount. + + An employee wants to retire and apply for Canada Pension Plan benefits. + + There is a new type of earning in the new collective agreement. You are not sure if it is insurable. + + The organization would like to apply for a reduction in its Employment Insurance premium rate. \ No newline at end of file diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index 2f82c8b..7f7025f 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[4,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[5,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[5,"benefits"]],"CALCULATING NET EARNINGS":[[5,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada 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Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[5,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibility for Investment and 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It is important that you obtain the correct SIN of your employee so that payroll can report accurate statutory withholdings for Canada Pension Plan contributions, Employment Insurance premiums, and -income tax on the employee’s information slips at the end of the year. +income tax on the employee's information slips at the end of the year. To apply for a Social Insurance Number, individuals must complete an application form that can either be obtained from a SC office or downloaded from their website. Documents -proving the individual’s identity and status in Canada must also be submitted with the +proving the individual's identity and status in Canada must also be submitted with the application. The documents must be originals and written in English or French. Social Insurance Numbers beginning with a "9" (commonly called 900-series) are issued to @@ -374,7 +374,7 @@ program, including granting qualified employers a reduced Employment Insurance premium rate - the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children's and death benefits - + - the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and hours, and reporting that information on the Record of Employment.