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2. PAYROLL COMPLIANCE

2.1. The Canada Revenue Agency

+

Under the Canada Pension Plan Act and the Employment Insurance Act, the CRA is +responsible for determining:

+
+
    +

  • whether or not an individual’s employment is pensionable under the Canada Pension

    • +
+
+

Plan Act or insurable under the Employment Insurance Act

+
+
    +

  • the types of earnings that are considered pensionable or insurable

    • +

  • how many hours an insured person has in insurable employment

    • +

  • the recovery of any debts owed as a result of an overpayment of Canada Pension

    • +
+
+

Plan, Employment Insurance, or Old Age Security benefits

+

The CRA is also responsible for ensuring that CPP contributions and EI premiums are +deducted, remitted and reported as required by legislation.

The Canada Revenue Agency (CRA) is a federal government agency that manages the following business lines for the federal government: Tax Services and Benefit Programs. The Tax Services business line assists over 25 million individuals, businesses, trusts, and @@ -77,11 +95,53 @@ economic and social well-being of Canadians.

  • Income Tax

    • +

    Each of these programs requires compliance by employers to withhold deductions from their +employees’ pay for CPP contributions, EI premiums and income tax deductions. These +withholdings are termed statutory deductions as the deductions are required under legislative +statute. Statutory deductions are the first deductions to be withheld from an employee’s gross +pay.

    2.1.1. Canada Pension Plan (CPP)

    +

    The Canada Pension Plan became operational on January 1, 1966. The plan was fully +effective in 1976 after a ten year transitional period. +The Canada Pension Plan is a social insurance program, legislated under the federal Canada +Pension Plan Act, designed to provide protection in the form of benefits to contributors and +their families against loss of income due to retirement. In addition to retirement pension +benefits, the plan provides supplementary benefits in the form of:

    +
    +
      +

    • surviving spouse pensions

      • +

    • disability benefits

      • +

    • benefits for orphans and children of disabled contributors

      • +

    • death benefits payable upon the death of a contributor

      • +
    +
    +

    All employers are required by law to deduct CPP contributions from pensionable earnings +paid to their employees, and to remit these deductions, along with the employer’s portion, to +the CRA. The employer matches the employee’s contributions dollar for dollar.

    +

    Example:

    +

    Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, +Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP +contributions must be remitted to the CRA.

    +

    CPP contributions take priority over all other deductions and are therefore the first statutory +deduction to be withheld from an employee’s gross pay.

    2.1.2. Employment Insurance (EI)

    +

    The CRA’s responsibility for the Employment Insurance program is associated with the +collection of employee and employer premiums. It also makes decisions about which types of +remuneration are considered insurable and, therefore, subject to EI premiums. +All employers are required by law to deduct EI premiums from the insurable earnings paid to +their employees, and remit these deductions, along with the employer’s portion, to the CRA. +The employer’s portion is 1.4 times the employee’s portion.

    +

    Example:

    +

    Janet Frank has $20.00 in EI premiums deducted from her gross pay. Her employer, Northern +Skies must contribute $28.00 ($20.00 x 1.4). A total of $48.00 in EI premiums must be +remitted to the CRA.

    +

    EI premiums are the second statutory deduction to be withheld from an employee’s pay. +Employers are also required to track the employee’s insurable earnings and insurable hours +by pay period for reporting purposes, such as completing the Record of Employment for a +terminated or inactive employee.

    2.1.3. Income Tax

    diff --git a/docs/build/html/_sources/2_compliance.rst.txt b/docs/build/html/_sources/2_compliance.rst.txt index ebe1beb..19b0789 100644 --- a/docs/build/html/_sources/2_compliance.rst.txt +++ b/docs/build/html/_sources/2_compliance.rst.txt @@ -5,6 +5,22 @@ PAYROLL COMPLIANCE The Canada Revenue Agency ~~~~~~~~~~~~~~~~~~~~~~~~~~~ +Under the Canada Pension Plan Act and the Employment Insurance Act, the CRA is +responsible for determining: + + - whether or not an individual's employment is pensionable under the Canada Pension +Plan Act or insurable under the Employment Insurance Act + + - the types of earnings that are considered pensionable or insurable + + - how many hours an insured person has in insurable employment + + - the recovery of any debts owed as a result of an overpayment of Canada Pension +Plan, Employment Insurance, or Old Age Security benefits + +The CRA is also responsible for ensuring that CPP contributions and EI premiums are +deducted, remitted and reported as required by legislation. + The Canada Revenue Agency (CRA) is a federal government agency that manages the following business lines for the federal government: Tax Services and Benefit Programs. The Tax Services business line assists over 25 million individuals, businesses, trusts, and @@ -39,12 +55,61 @@ The CRA's program responsibilities that are specifically related to payroll incl - Income Tax +Each of these programs requires compliance by employers to withhold deductions from their +employees' pay for CPP contributions, EI premiums and income tax deductions. These +withholdings are termed statutory deductions as the deductions are required under legislative +statute. Statutory deductions are the first deductions to be withheld from an employee's gross +pay. + Canada Pension Plan (CPP) -------------------------- +The Canada Pension Plan became operational on January 1, 1966. The plan was fully +effective in 1976 after a ten year transitional period. +The Canada Pension Plan is a social insurance program, legislated under the federal Canada +Pension Plan Act, designed to provide protection in the form of benefits to contributors and +their families against loss of income due to retirement. In addition to retirement pension +benefits, the plan provides supplementary benefits in the form of: + + - surviving spouse pensions + - disability benefits + - benefits for orphans and children of disabled contributors + - death benefits payable upon the death of a contributor + +All employers are required by law to deduct CPP contributions from pensionable earnings +paid to their employees, and to remit these deductions, along with the employer's portion, to +the CRA. The employer matches the employee's contributions dollar for dollar. + +*Example:* + +Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer, +Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP +contributions must be remitted to the CRA. + +CPP contributions take priority over all other deductions and are therefore the first statutory +deduction to be withheld from an employee's gross pay. + Employment Insurance (EI) -------------------------- +The CRA's responsibility for the Employment Insurance program is associated with the +collection of employee and employer premiums. It also makes decisions about which types of +remuneration are considered insurable and, therefore, subject to EI premiums. +All employers are required by law to deduct EI premiums from the insurable earnings paid to +their employees, and remit these deductions, along with the employer's portion, to the CRA. +The employer's portion is 1.4 times the employee's portion. + +*Example:* + +Janet Frank has $20.00 in EI premiums deducted from her gross pay. Her employer, Northern +Skies must contribute $28.00 ($20.00 x 1.4). 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