diff --git a/docs/build/doctrees/1_introduction.doctree b/docs/build/doctrees/1_introduction.doctree index 8f55060..b7d9283 100644 Binary files a/docs/build/doctrees/1_introduction.doctree and b/docs/build/doctrees/1_introduction.doctree differ diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index d1ce8fa..66460d5 100644 Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ diff --git a/docs/build/html/1_introduction.html b/docs/build/html/1_introduction.html index 69b2e08..04953bd 100644 --- a/docs/build/html/1_introduction.html +++ b/docs/build/html/1_introduction.html @@ -16,7 +16,7 @@ - +

1.1.1. Legislation vs. regulation¶

-

The legislation specifies the __requirements__.

-

The regulation specifies the __methods__ of applying the legislation.

+

The legislation specifies the requirements.

+

The regulation specifies the methods of applying the legislation.

1.1.2. Payroll Content Knowledge¶

@@ -418,7 +418,7 @@ efficiently.

Previous topic

ABOUT THE AUTHOR

+ title="previous chapter">Glossary

Next topic

@@ -456,7 +456,7 @@ efficiently.

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  • 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation »
  • 1. INTRODUCTION TO CANADIAN PAYROLL
    • diff --git a/docs/build/html/_sources/1_introduction.rst.txt b/docs/build/html/_sources/1_introduction.rst.txt index 5764891..e02ddfd 100644 --- a/docs/build/html/_sources/1_introduction.rst.txt +++ b/docs/build/html/_sources/1_introduction.rst.txt @@ -11,7 +11,7 @@ both the federal and provincial/territorial levels that governs many aspects of processing employees' pay, their taxable benefits and observing their rights as employees. -t is important to note that this course deals with payroll, the function of paying employees +It is important to note that this course deals with payroll, the function of paying employees for work performed for employers. Self-employed workers or contractors, who submit invoices for the work they perform and receive payment through accounts payable and not payroll, are not employees. @@ -95,9 +95,9 @@ The payroll department in a large organization may have: Legislation vs. regulation ~~~~~~~~~~~~~~~~~~~~~~~~~~~ -**The legislation** specifies the __requirements__. +**The legislation** specifies the *requirements*. -**The regulation** specifies the __methods__ of applying the legislation. +**The regulation** specifies the *methods* of applying the legislation. 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a/docs/build/latex/Payroll-Administration_2025.pdf and b/docs/build/latex/Payroll-Administration_2025.pdf differ diff --git a/docs/build/latex/Payroll-Administration_2025.tex b/docs/build/latex/Payroll-Administration_2025.tex index 7dec984..351165d 100644 --- a/docs/build/latex/Payroll-Administration_2025.tex +++ b/docs/build/latex/Payroll-Administration_2025.tex @@ -56,7 +56,6 @@ % Set up styles of URL: it should be placed after hyperref. \urlstyle{same} -\addto\captionsenglish{\renewcommand{\contentsname}{Table of Contents:}} \usepackage{sphinxmessages} \setcounter{tocdepth}{2} @@ -64,8 +63,8 @@ \title{Canadian Payroll Administration (2025)} -\date{Jul 19, 2025} -\release{Fall 2025} +\date{Aug 26, 2025} +\release{Fall 2025 (v25.08.23)} \author{Alexandre Bobkov} \newcommand{\sphinxlogo}{\vbox{}} \renewcommand{\releasename}{Release} @@ -83,257 +82,116 @@ \sphinxtableofcontents \pagestyle{normal} \phantomsection\label{\detokenize{index::doc}} - - -\sphinxAtStartPar -Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, -drawing on nearly two decades of hands\sphinxhyphen{}on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully -operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National -Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master’s -degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five -years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long\sphinxhyphen{}standing goal: to -help professional business managers to build a solid foundation in payroll administration while easing the anxiety often -associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed -to confidently perform essential payroll functions encountered in day\sphinxhyphen{}to\sphinxhyphen{}day operations. - \sphinxstepscope -\chapter{PREFACE} -\label{\detokenize{preface:preface}}\label{\detokenize{preface::doc}} + \sphinxAtStartPar -The material of this study guide aim to make students to be be able to: +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 +amount of maximum remuneration that an employee receives for their work is +not legislated by any government (unless the employee is a federal or +provincial/territorial civil servant), there is legislation in place at +both the federal and provincial/territorial levels that governs many +aspects of processing employees’ pay, their taxable benefits and observing +their rights as employees. + +\sphinxAtStartPar +It is important to note that this course deals with payroll, the function of paying employees +for work performed for employers. Self\sphinxhyphen{}employed workers or contractors, who submit +invoices for the work they perform and receive payment through accounts payable and not +payroll, are not employees. + +\sphinxAtStartPar +Both the federal and the QuĂ©bec governments provide factors that can be used to determine +whether an employee\sphinxhyphen{}employer relationship exists. It is crucial to know how to determine the +type of relationship that exists between the worker and the organization and to ensure that +any payments made comply with legislation. + + +\chapter{Payroll Objectives and Definitions} +\label{\detokenize{1_introduction:payroll-objectives-and-definitions}} +\sphinxAtStartPar +The \sphinxstylestrong{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. + +\sphinxAtStartPar +Every employee expects to receive their pay on the day it is due in the +manner arranged with their employer, either by cheque or direct deposit. +In addition to ensuring that employees have been paid, payroll +practitioners must also be able to communicate payroll information to +all stakeholders. \begin{itemize} \item {} \sphinxAtStartPar -Accurately calculate net pay for salaried, hourly, commissioned, and contract employees. +\sphinxstylestrong{Payroll} is the process of paying employees in exchange for the services they perform. \item {} \sphinxAtStartPar -Identify and meet payroll\sphinxhyphen{}related obligations for businesses. - -\item {} -\sphinxAtStartPar -Navigate the administrative aspects of human resource management that intersect with payroll responsibilities. - -\item {} -\sphinxAtStartPar -Apply payroll procedures using computerized payroll software through practical, hands\sphinxhyphen{}on exercises. - -\item {} -\sphinxAtStartPar -Payroll’s responsibilities from hiring through to termination. - -\item {} -\sphinxAtStartPar -Payroll compliance legislation in practical scenarios. - -\item {} -\sphinxAtStartPar -Individual pay calculation process. - -\item {} -\sphinxAtStartPar -Calculate regular individual pay - -\item {} -\sphinxAtStartPar -Calculate non\sphinxhyphen{}regular individual pay - -\item {} -\sphinxAtStartPar -Calculate termination payments - -\item {} -\sphinxAtStartPar -Complete a Record of Employment (ROE) - -\item {} -\sphinxAtStartPar -Apply federal and provincial legislation to payroll, including: -\begin{itemize} -\item {} -\sphinxAtStartPar -The Canada Pension Plan Act - -\item {} -\sphinxAtStartPar -The Employment Insurance Act - -\item {} -\sphinxAtStartPar -The Income Tax Act - -\item {} -\sphinxAtStartPar -Employment Standards legislation - -\item {} -\sphinxAtStartPar -Workers’ Compensation Acts - -\item {} -\sphinxAtStartPar -QuĂ©bec\sphinxhyphen{}specific legislation - -\end{itemize} - -\end{itemize} - -\sphinxstepscope - - -\chapter{PAYROLL COMPLIANCE AND REGULATIONS} -\label{\detokenize{compliance:payroll-compliance-and-regulations}}\label{\detokenize{compliance::doc}} -\sphinxAtStartPar -\sphinxstylestrong{LEARNING OBJECTIVES} - -\sphinxAtStartPar -This chapter provides a comprehensive introduction to the fundamentals of payroll compliance and regulations in Canada. -It outlines the key stakeholders involved, the core objectives of payroll, and the legal frameworks that shape payroll -operations. The differences between federal and provincial/territorial jurisdictions are clearly explained, with emphasis on -how each level of government influences payroll administration. The chapter also examines the Canada Revenue Agency’s -criteria for determining whether an individual is considered an employee or self\sphinxhyphen{}employed, providing essential context for -accurate classification and compliance. - -\sphinxAtStartPar -Topics covered in this chapter are: -\begin{enumerate} -\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% -\item {} -\sphinxAtStartPar -Identify four uses of the term payroll - -\item {} -\sphinxAtStartPar -Describe payroll’s objectives - -\item {} -\sphinxAtStartPar -Describe who payroll’s stakeholders are - -\item {} -\sphinxAtStartPar -Differentiate between federal and provincial/territorial jurisdictions - -\item {} -\sphinxAtStartPar -Explain how each stakeholder affects payroll processes and procedures - -\item {} -\sphinxAtStartPar -Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self\sphinxhyphen{}employed - -\end{enumerate} - - -\section{Introduction} -\label{\detokenize{compliance:introduction}} -\sphinxAtStartPar -Payroll is an essential operational function in any organization that employs staff, ensuring individuals are compensated -appropriately for their work. The payroll process is subject to a robust framework of legislation. Both federal and -provincial/territorial governments enact regulations that oversee various elements of payroll administration, -including compensation practices, taxation of employee benefits, and the protection of worker rights. These legal obligations -help establish consistency, accountability, and fairness in how employee remuneration is managed across sectors. - -\sphinxAtStartPar -For the purposes of this course, payroll refers specifically to the process of compensating employees for work performed -within the framework of an employer\sphinxhyphen{}employee relationship. Individuals who are self\sphinxhyphen{}employed or work as contractors submit -invoices for their services and are paid through accounts payable, not through the payroll system — and therefore are not -considered employees. This chapter explains how to assess whether a true employee\sphinxhyphen{}employer relationship exists. Once that -relationship is confirmed, the appropriate method of payment can be accurately identified and applied. - -\sphinxAtStartPar -Various levels of the governments offer specific criteria that help determine whether an employee\sphinxhyphen{}employer -relationship is in place. Understanding the nature of this relationship is essential when evaluating a worker’s status within -an organization. Once the relationship is clearly identified, it becomes possible to ensure that payments made to the -individual are handled in full compliance with applicable legislation. This distinction plays a vital role in payroll -administration and helps prevent legal or financial errors tied to misclassification. - - -\section{Payroll Objectives} -\label{\detokenize{compliance:payroll-objectives}} -\sphinxAtStartPar -The payroll function plays a vital role in every organization, with its primary objective being to ensure employees are -compensated accurately and on time, in accordance with legislative requirements throughout the full annual payroll cycle. - -\sphinxAtStartPar -Employees expect to receive their pay as scheduled and in the method agreed upon with their employer, whether by cheque or -direct deposit. Beyond ensuring timely payment, payroll practitioners are also responsible for effectively communicating -payroll\sphinxhyphen{}related information to all relevant stakeholders, supporting transparency, compliance, and organizational -accountability. - -\sphinxAtStartPar -\sphinxstylestrong{Payroll} is the process of paying employees in exchange for the work they perform. The -term payroll can refer to: -\begin{itemize} -\item {} -\sphinxAtStartPar -the department that administers the payroll - -\item {} -\sphinxAtStartPar -the total number of people employed by an organization - -\item {} -\sphinxAtStartPar -the wages and salaries paid out in a year - -\item {} -\sphinxAtStartPar -a list of employees to be paid and the amount due to each +\sphinxstylestrong{Legislation} refers to laws enacted by a legislative body. In Canada \end{itemize} \sphinxAtStartPar -\sphinxstylestrong{Legislation} refers to laws enacted by a legislative body. In Canada there are many legislative -sources that payroll practitioners must comply with at two separate levels ─ the federal and -the provincial/territorial governments. Later in the chapter we will explore the compliance +there are many legislative sources that payroll practitioners must comply +with at two separate levels: the federal and the provincial/territorial +governments. Later in the chapter we will explore the compliance requirements for the various pieces of legislation from these sources. +\begin{itemize} +\item {} +\sphinxAtStartPar +\sphinxstylestrong{Compliance} is the observance of official requirements. For payroll + +\end{itemize} \sphinxAtStartPar -\sphinxstylestrong{Compliance} is the observance of official requirements. For payroll, this means -performing payroll functions according to federal and provincial/territorial legislative and -non\sphinxhyphen{}governmental stakeholder requirements. +practitioners, this means performing payroll functions according to +federal and provincial/territorial legislative and non\sphinxhyphen{}governmental +stakeholder requirements. \sphinxAtStartPar -The legislative requirements are termed \sphinxstylestrong{statutory}. This means they are enacted, created, or -regulated by statute, a law enacted by the legislative branch of a government. Fines and -penalties can be imposed if an organization is not in compliance with the legislative -requirements in each jurisdiction. +The legislative requirements are termed \sphinxstylestrong{statutory}. This means they are +enacted, created, or regulated by statute, a law enacted by the legislative +branch of a government. Fines and penalties can be imposed if an organization +is not in compliance with the legislative requirements in each jurisdiction. \sphinxAtStartPar -When working with federal and provincial or territorial government agencies, payroll professionals must be well\sphinxhyphen{}versed in -the various laws and regulations that govern payroll operations, as well as the compliance requirements specific to each. -It is their responsibility to ensure the organization adheres to all applicable legislation, thereby minimizing the risk of -fines or legal penalties. +When dealing with federal and provincial/territorial government agencies, +payroll administrator must know the many pieces of legislation that +regulate their work and the compliance requirements associated with each. +Payroll administrators are responsible for ensuring their organization is +compliant with all payroll related legislation, thus eliminating the +potential for any fines or penalties. \sphinxAtStartPar -In addition to government regulations, payroll practitioners must also comply with obligations set forth by non\sphinxhyphen{}government -stakeholders. These may include collective agreements with unions, group insurance policies, pension plans, and other -contractual arrangements. Maintaining compliance across all stakeholder requirements is essential to the integrity and -effectiveness of the payroll function. - - -\section{Responsibilities and Functions of Payroll} -\label{\detokenize{compliance:responsibilities-and-functions-of-payroll}} -\sphinxAtStartPar -The responsibilities of a payroll practitioner can vary significantly based on the size and structure of the organization, -the jurisdictions in which employees are paid, and the presence of other supporting departments such as human resources, -finance, and administration. These factors influence both the scope and complexity of payroll duties within the organization. +In payroll, there are also compliance requirements from other non\sphinxhyphen{}government stakeholders, +for example, union collective agreements or group insurance policies. Payroll administrator +must therefore ensure the organization is compliant with all stakeholder requirements. \sphinxAtStartPar -In small and medium\sphinxhyphen{}sized organizations, payroll practitioners often take on multiple roles that would typically be divided -among separate departments in larger companies. Their responsibilities may extend beyond payroll to include tasks such as -employee recruitment, human resources policy development, benefits administration, accounts payable and receivable, budgeting, -and general administrative functions. In these settings, a broad and thorough knowledge of all assigned areas is essential, -along with an understanding of the resources available to seek advice or guidance when needed. +The responsibilities of the payroll administrator will differ depending on +the size of the organization, the number of jurisdictions in which they pay, +the reporting structure under which they work, and whether there are other +related departments, such as human resources, finance and administration in +the organization. \sphinxAtStartPar -In contrast, larger organizations tend to maintain dedicated payroll departments, supported by separate teams for human -resources, accounting, and administration. Even within these multi\sphinxhyphen{}departmental structures, payroll professionals must possess -a strong understanding of the employee life cycle. From onboarding through to termination, each stage carries specific -implications for pay processing and reporting, requiring close coordination and specialized expertise. +Small and medium\sphinxhyphen{}sized organizations may have payroll administrators whose +positions include other functions that, in a larger organization, would +fall under other departments. This payroll practitioner may be required to +handle multiple tasks, such as employee recruitment, human resource policy +development, benefits administration, accounts payable, accounts receivable, +budgets and/or administration. + +\sphinxAtStartPar +Larger organizations may have a distinct payroll department with specific +payroll positions, in addition to separate human resources, accounting and +administration groups. Even in a multi\sphinxhyphen{}departmental organization, payroll +administrators must have knowledge of the various stages of the life cycle +of an employee. From hiring through termination of employment, many of +these stages will impact how to produce the employee’s pay and prepare +required reports. \sphinxAtStartPar The payroll department in a large organization may have: @@ -352,48 +210,61 @@ payroll managers who manage the payroll function, the payroll staff and represen \end{itemize} + +\section{Legislation vs. regulation} +\label{\detokenize{1_introduction:legislation-vs-regulation}} \sphinxAtStartPar -\sphinxstylestrong{Content Knowledge} +\sphinxstylestrong{The legislation} specifies the \sphinxstyleemphasis{requirements}. \sphinxAtStartPar -Payroll normally requires performing the following duties: +\sphinxstylestrong{The regulation} specifies the \sphinxstyleemphasis{methods} of applying the legislation. + + +\section{Payroll Content Knowledge} +\label{\detokenize{1_introduction:payroll-content-knowledge}} +\sphinxAtStartPar +Payroll administrators should know the following to effectively perform +their duties: \begin{itemize} \item {} \sphinxAtStartPar -Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers’ Compensation and provincial/territorial payroll\sphinxhyphen{}specific legislation +\sphinxstylestrong{Payroll Compliance Legislation:} the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers’ Compensation and provincial/territorial payroll\sphinxhyphen{}specific legislation \item {} \sphinxAtStartPar -Payroll Processes: the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non\sphinxhyphen{}regular circumstances +\sphinxstylestrong{Payroll Processes:} the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non\sphinxhyphen{}regular circumstances \item {} \sphinxAtStartPar -Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year\sphinxhyphen{}end reporting. +\sphinxstylestrong{Payroll Reporting:} how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. \end{itemize} \sphinxAtStartPar -\sphinxstylestrong{Technical Skills} +In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year\sphinxhyphen{}end reporting. + + +\section{Technical Skills} +\label{\detokenize{1_introduction:technical-skills}} +\sphinxAtStartPar +The technical skills required by payroll professionals include proficiency in +computer programs such as payroll software and financial systems, +spreadsheets, databases and word processing. \sphinxAtStartPar -Payroll professionals must possess a strong set of technical skills to perform their roles effectively. These include -proficiency in payroll software and financial systems, as well as competence in commonly used computer applications such as -spreadsheets, databases, and word processing programs. Mastery of these tools ensures accurate processing, reporting, and -management of payroll\sphinxhyphen{}related data. +Organizations often change their payroll and business systems to meet new +technology requirements and corporate reporting needs. It is important for +payroll personnel to have the ability to be adaptable to changing systems. +As a payroll practitioner, you must be prepared and willing to embrace +continuous learning. -\sphinxAtStartPar -As organizations evolve and adapt to new technologies and reporting requirements, payroll and business systems are frequently -updated or replaced. Therefore, it is essential for payroll personnel to remain flexible and open to change. A successful -payroll practitioner should demonstrate a willingness to embrace continuous learning and stay current with system upgrades and -best practices. This adaptability not only enhances performance but also supports long\sphinxhyphen{}term career growth in an ever\sphinxhyphen{}changing -professional landscape. +\section{Personal and Professional Skills} +\label{\detokenize{1_introduction:personal-and-professional-skills}} \sphinxAtStartPar -\sphinxstylestrong{Personal and Professional Skills} - -\sphinxAtStartPar -The following personal and professional skills will assist payroll professionals in dealing with -the various stakeholders involved in the payroll process: +The following personal and professional skills will assist payroll +administrators in dealing with the various stakeholders involved in the +payroll process: \begin{itemize} \item {} \sphinxAtStartPar @@ -417,26 +288,13 @@ problem solving, decision\sphinxhyphen{}making, time management and organization \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Behavioural and Ethical Standards} +\section{Behavioural and Ethical Standards} +\label{\detokenize{1_introduction:behavioural-and-ethical-standards}} \sphinxAtStartPar -Professional behaviour and ethical conduct are critical components of an effective payroll practitioner’s skill set. In this -role, individuals must demonstrate trustworthiness, given the constant potential for fraud. Attention to detail is essential, -making conscientiousness a valued trait. - -\sphinxAtStartPar -Payroll professionals handle sensitive personal and financial data, so discretion is non\sphinxhyphen{}negotiable. They must also be -tactful when interacting with employees, particularly in conversations involving financial concerns, which may be emotionally -charged. Perceptiveness helps practitioners understand multiple perspectives in complex situations. - -\sphinxAtStartPar -The ability to work under pressure is key, especially when managing absolute deadlines. Sound judgment and common sense allow -practitioners to identify problems quickly and implement effective solutions. Finally, maintaining objectivity and a factual -approach when responding to questions and inquiries ensures fair and consistent communication across the organization. - -\sphinxAtStartPar -Effective payroll professionals should be: +Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner +must have. Effective payroll professionals should be: +\begin{quote} \begin{itemize} \item {} \sphinxAtStartPar @@ -452,8 +310,13 @@ discreet, due to the confidential nature of information being handled \item {} \sphinxAtStartPar -tactful in dealing with employees who can be very sensitive when discussing their financial issues +tactful in dealing with employees who can be very sensitive when +\end{itemize} + +\sphinxAtStartPar +discussing their financial issues +\begin{itemize} \item {} \sphinxAtStartPar perceptive, able to understand all sides of an issue @@ -464,37 +327,50 @@ able to work under the pressures of absolute deadlines \item {} \sphinxAtStartPar -able to use common sense in order to recognize problems quickly and apply sound solutions - -\item {} -\sphinxAtStartPar -able to remain objective and maintain a factual perspective when dealing with questions and inquiries +able to use common sense in order to recognize problems quickly and \end{itemize} - -\section{Payroll Stakeholders} -\label{\detokenize{compliance:payroll-stakeholders}} \sphinxAtStartPar -Stakeholders refer to the individuals, groups, and organizations—both within and outside the company—that have a vested -interest in the operations and outcomes of the payroll department. These stakeholders can be viewed as internal customers, -and payroll practitioners are encouraged to adopt a proactive, service\sphinxhyphen{}oriented approach in meeting their needs and -expectations. +apply sound solutions +\begin{itemize} +\item {} +\sphinxAtStartPar +able to remain objective and maintain a factual perspective when + +\end{itemize} \sphinxAtStartPar -Payroll management stakeholders are the federal and provincial/territorial governments, the -internal stakeholders and the external stakeholders. Internal stakeholders include employees, -employers and other departments within the organization. External stakeholders include -benefit carriers, courts, unions, pension providers, charities, third party administrators and -outsource/software vendors. +dealing with questions and inquiries +\end{quote} -\subsection{Government Stakeholders} -\label{\detokenize{compliance:government-stakeholders}} +\chapter{Payroll Stakeholders} +\label{\detokenize{1_introduction:payroll-stakeholders}} \sphinxAtStartPar -Government legislation establishes the rules and regulations that govern payroll practices, particularly in relation to -employee compensation. It is therefore essential for payroll practitioners to understand both the scope and the origin of all -payroll\sphinxhyphen{}related laws. +\sphinxstylestrong{Stakeholders} are the individuals, groups and agencies, both internal +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 +can take a proactive customer service approach to serving these individuals and groups. + + +\section{Payroll Management Stakeholders} +\label{\detokenize{1_introduction:payroll-management-stakeholders}} +\sphinxAtStartPar +\sphinxstylestrong{Payroll Management Stakeholders} are the federal and provincial/territorial governments, +the internal stakeholders and the external stakeholders. Internal stakeholders +include employees, employers and other departments within the organization. +External stakeholders include benefit carriers, courts, unions, pension +providers, charities, third party administrators and outsource/software vendors. + + +\section{Government Stakeholders} +\label{\detokenize{1_introduction:government-stakeholders}} +\sphinxAtStartPar +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 +the payroll practitioner to understand both the scope and the source of payroll\sphinxhyphen{}related +legislation. \sphinxAtStartPar Canada is ruled by a federal government with ten largely self\sphinxhyphen{}governing provinces and three @@ -503,10 +379,8 @@ not only with the federal government legislation, but with the provincial and te governments’ legislation as well. \sphinxAtStartPar -As a result, payroll departments are directly influenced by legislative developments at both the federal and provincial or -territorial levels, making ongoing legal awareness a critical component of payroll management. - -\sphinxAtStartPar +As a result, payroll practitioners and their organizations are affected by the enactment of +legislation at both the federal and provincial/territorial level. The federal parliament has the power to make laws for the peace, order and good government of Canada. The federal cabinet is responsible for most of the legislation introduced by parliament, and has the sole power to prepare and introduce tax legislation involving the @@ -520,11 +394,6 @@ licences for provincial/territorial and municipal revenue purposes, local works, of provincial/territorial organizations, the creation of courts and the administration of justice, fines and penalties for breaking provincial/territorial laws. -\sphinxAtStartPar -Both the federal and provincial/territorial governments have power over agriculture, -immigration and certain aspects of natural resources. Should their laws conflict, federal law -prevails. - \sphinxAtStartPar In the case of old age, disability, and survivor’s pensions, again both the federal and provincial/territorial governments have power. In this instance, if their laws conflict, the @@ -536,34 +405,30 @@ legislature, nor can a provincial/territorial legislature transfer any of its po government. The federal government can, however, delegate the administration of a federal act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the administration of a provincial/territorial act to a federal agency. -\begin{quote} + +\section{Federal Government} +\label{\detokenize{1_introduction:federal-government}} \sphinxAtStartPar -As all provinces and territories (except QuĂ©bec) have delegated the administration of the -collection of income tax deductions to the federal government, the Canada Revenue Agency -(CRA) collects income tax withheld from employees under both federal and -provincial/territorial requirements. QuĂ©bec collects its provincial income tax directly. -\end{quote} - - -\subsection{Federal Government} -\label{\detokenize{compliance:federal-government}} -\sphinxAtStartPar -The Constitution Act of 1867 outlined the division of legislative power and authority between +The \sphinxstyleemphasis{Constitution Act of 1867} outlined the division of legislative power and authority between federal and provincial/territorial jurisdictional governments. The exclusive legislative authority of the Parliament of Canada extends to all matters regarding: \begin{itemize} \item {} \sphinxAtStartPar -regulation of trade and commerce +the regulation of trade and commerce \item {} \sphinxAtStartPar -Employment Insurance +the raising of money by any mode or system of taxation \item {} \sphinxAtStartPar -postal service +the borrowing of money on the public credit + +\item {} +\sphinxAtStartPar +the postal service \item {} \sphinxAtStartPar @@ -592,6 +457,8 @@ The Canada Labour Code is legislation that consolidates certain statutes respect Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and Part III deals with Labour Standards. The primary objective of Part III is to establish and protect employees’ and employers’ rights to fair and equitable conditions of employment. + +\sphinxAtStartPar Part III provisions establish minimum requirements concerning the working conditions of employees under federal jurisdiction in the following industries and organizations: \begin{itemize} @@ -606,10 +473,10 @@ organizations whose operations have been declared for the general advantage of C \end{itemize} -\subsection{Provincial/Territorial Governments} -\label{\detokenize{compliance:provincial-territorial-governments}} +\section{Provincial/Territorial Governments} +\label{\detokenize{1_introduction:provincial-territorial-governments}} \sphinxAtStartPar -Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and +Under the \sphinxstyleemphasis{Constitution Act of 1867}, the exclusive legislative authority of the provinces and territories exists over: \begin{itemize} \item {} @@ -623,34 +490,16 @@ employment in manufacturing, mining, construction, wholesale and retail trade, s \end{itemize} \sphinxAtStartPar -Canada’s division of authority between federal and provincial or territorial governments directly influences payroll -practices, particularly in relation to employment and labour standards. These standards are governed independently by -each province and territory, and outline key rules related to workplace conditions. - -\sphinxAtStartPar -Among the issues addressed are hours of work, minimum wage, overtime eligibility, vacation entitlements, and termination pay. -Because each jurisdiction sets its own legislation, payroll practitioners must ensure compliance with the specific -requirements applicable to the location where the employee works. Navigating these variations is an essential aspect of -effective and lawful payroll administration. -\begin{quote} - -\sphinxAtStartPar -\sphinxstylestrong{Example:} - -\sphinxAtStartPar -The Gap is a retail business with stores across Canada. The workers in each store are -governed under the employment/labour standards legislated in the jurisdiction in which they -work. For example, the minimum general hourly wage in effect January 1, 2020 (which is -governed by provincial/territorial employment/labour standards) is higher in Ontario than in -Prince Edward Island. An employee working in Ontario would receive a higher hourly -minimum wage than an employee with the same position in Prince Edward Island. +The existing divisions between federal and provincial/territorial control impact payroll when +dealing with employment/labour standards. Employment/labour standards are rules legislated +by each provincial/territorial jurisdiction that dictate issues such as hours of work, minimum +wage, overtime, vacation pay and termination pay requirements. \sphinxAtStartPar Employers must follow the employment/labour standards legislated by the jurisdiction in which their employees work, unless they are governed by federal labour standards. Federal labour standards apply to certain industries and organizations, regardless of where the employees work. -\end{quote} \sphinxAtStartPar The person or persons performing the payroll function must clearly understand under which @@ -659,30 +508,31 @@ Organizations may have some employees who fall under federal jurisdiction and an group of employees who fall under provincial/territorial legislation. -\subsection{Internal Stakeholders} -\label{\detokenize{compliance:internal-stakeholders}} +\section{Internal Stakeholders} +\label{\detokenize{1_introduction:internal-stakeholders}} \sphinxAtStartPar -Internal stakeholders are the people and departments within the organization that rely on the payroll function to operate -effectively. They form the core audience served by payroll and include employees who depend on accurate and timely -compensation, employers who oversee workforce management, and other internal teams—such as human resources, finance, -and operations—that collaborate closely with payroll for data sharing, planning, and compliance. These stakeholders play a -direct role in shaping how payroll services are delivered and supported across the organization. +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 +departments in the organization. \sphinxAtStartPar -\sphinxstylestrong{Employers} \sphinxhyphen{} Management may require certain information from payroll to make sound +Employers \sphinxhyphen{} Management may require certain information from payroll to make sound business decisions. \sphinxAtStartPar -\sphinxstylestrong{Employees} \sphinxhyphen{} Employees require that their pay is received in a timely and accurate manner to +Employees \sphinxhyphen{} Employees require that their pay is received in a timely and accurate manner to meet personal obligations. Employees must also be assured that their personal information is kept confidential. \sphinxAtStartPar -\sphinxstylestrong{Other departments} \sphinxhyphen{} Many departments interact with payroll, either for information or +Other departments \sphinxhyphen{} Many departments interact with payroll, either for information or reporting. According to the Canadian Payroll Association’s 2020 National Payroll Week (NPW) Payroll Professional Research Survey, fifty\sphinxhyphen{}five percent of payroll practitioners report through the finance department and thirty\sphinxhyphen{}two percent report through the human -resources department. Information such as general ledger posting, payroll and benefit costs +resources department. + +\sphinxAtStartPar +Information such as general ledger posting, payroll and benefit costs and salary information must flow between payroll, human resources and finance in formats needed for their various requirements. @@ -691,28 +541,22 @@ In addition, other departments such as contracts and manufacturing often need pa information for budgeting, analytical and quality purposes. -\subsection{External Stakeholders} -\label{\detokenize{compliance:external-stakeholders}} +\section{External Stakeholders} +\label{\detokenize{1_introduction:external-stakeholders}} \sphinxAtStartPar -External stakeholders are entities outside of both the organization and government that maintain a collaborative or -service\sphinxhyphen{}based relationship with the payroll function. These may include benefit providers, insurance carriers, pension -plan administrators, unions, and third\sphinxhyphen{}party service vendors. Although not formally part of the company or regulatory bodies, -their involvement directly impacts payroll operations. +External stakeholders are organizations that are neither government nor internal stakeholders, +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, +compliance will require that payroll request a cheque from accounts payable and send it to +the external organization along with supporting documentation. \sphinxAtStartPar -Ensuring compliance with external stakeholder requirements is a key duty of the payroll department. This often includes -verifying data, meeting contractual obligations, and coordinating financial transactions. In many cases, payroll -professionals must initiate cheque requests through accounts payable and submit accompanying documentation to these -organizations to fulfill obligations accurately and on time. Maintaining strong communication and attention to detail with -external partners is essential for smooth and compliant payroll administration. - -\sphinxAtStartPar -\sphinxstylestrong{Benefit Carriers} are insurance companies that provide benefit coverage to employees. +Benefit Carriers are insurance companies that provide benefit coverage to employees. Payroll is responsible for deducting and remitting premiums for the insurance coverage to the carriers and for providing reports on employee enrolment and coverage levels. \sphinxAtStartPar -\sphinxstylestrong{Courts and the CRA} require payroll to accurately deduct and remit amounts ordered to be +Courts and the CRA require payroll to accurately deduct and remit amounts ordered to be withheld through garnishments, third party demands, requirements to pay and support deduction orders. @@ -723,10 +567,16 @@ one\sphinxhyphen{}third of the workforce in Canada belongs to a trade union. Pay familiar with the role and activities of trade unions and the responsibilities of the employer and the payroll department in a unionized environment. +\sphinxAtStartPar +Trade unions negotiate with the employer, through collective bargaining, the wages, benefits, +allowances and other terms and conditions of employment on behalf of their member +employees. The outcome of negotiations is a collective agreement, which is a legally binding +contract between the employer, the union and the employees. + \sphinxAtStartPar \sphinxstylestrong{Pension Providers} are third party pension plan providers that may require payroll to provide enrolment reports on participating employees and length of service calculations, and to remit -employee deductions and employer contributions +employee deductions and employer contributions. \sphinxAtStartPar \sphinxstylestrong{Charities} have arrangements with some organizations to facilitate employee donations @@ -746,145 +596,1133 @@ work with the payroll department to ensure the payroll is being processed accura efficiently. -\section{Legislations and Regulations} -\label{\detokenize{compliance:legislations-and-regulations}} -\sphinxAtStartPar -Federal and provincial/territorial legislation, and amendments to existing legislation and -regulations, can affect the operations of a payroll department, as the requirement to comply -with the new or amended legislation must be satisfied. - -\sphinxAtStartPar -It is important to note the difference between legislation and regulatio. \sphinxstylestrong{Legislation} determines what the rules are, while \sphinxstylestrong{regulations} determine how the rules are to be -applied. - -\sphinxAtStartPar -The methods for calculating income tax deductions are specified by the federal government through regulations. -\begin{quote} - -\sphinxAtStartPar -\sphinxstyleemphasis{Example:} - -\sphinxAtStartPar -\sphinxstyleemphasis{The Income Tax Act} - -\sphinxAtStartPar -The legislation: Specifies that employers are required to withhold income tax from employees. - -\sphinxAtStartPar -The regulation: Specifies the taxation methods that should be used for non\sphinxhyphen{}periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc. - -\sphinxAtStartPar -\sphinxstyleemphasis{Non\sphinxhyphen{}periodic bonus payments} - -\sphinxAtStartPar -Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer -may reasonably be expected to exceed \$5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated -through a calculation prescribed in the regulation within the Act. -\end{quote} - -\sphinxAtStartPar -Legislative changes can present significant challenges for payroll departments, especially when implemented mid\sphinxhyphen{}year or -applied retroactively. These adjustments often require updates to individual payroll records, additional reconciliation -efforts, and revisions to year\sphinxhyphen{}end balancing procedures, placing extra demands on payroll professionals. - -\sphinxAtStartPar -Labour legislation in particular is subject to frequent modifications, including amendments, repeals, and revisions. -Therefore, it is critical for payroll practitioners to remain informed about the laws and regulatory updates relevant to -each jurisdiction in which their organization operates. - -\sphinxAtStartPar -Legislative changes are typically communicated through public media. In larger organizations, updates may also be shared -internally by human resources, tax specialists, or legal departments. Regardless of the organization’s size, payroll -professionals should take a proactive role in monitoring relevant developments and ensuring that all affected parties are -made aware of any changes. A variety of resources—such as government publications, industry newsletters, professional -associations, and online portals—can support this ongoing effort to stay informed and maintain compliance. - -\sphinxAtStartPar -The following are some of the available resources: -\begin{itemize} +\chapter{Content Review} +\label{\detokenize{1_introduction:content-review}}\begin{itemize} \item {} \sphinxAtStartPar -The Canadian Payroll Association offers a phone and email information service, Payroll InfoLine, for members’ payroll related questions. The Association also has a website for members, www.payroll.ca, that contains guidelines, legislative updates and other useful payroll related information. As well, the Association is available on Twitter(@cdnpayroll), LinkedIn (The Canadian Payroll Association) and Facebook (@canadianpayroll). +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. \item {} \sphinxAtStartPar -The Canada Revenue Agency (CRA) produces guides, publications, Income Tax Bulletins, folios and Circulars, posts news bulletins and enables participation on an electronic mailing list with e\sphinxhyphen{}mail alerts for new content to the Canada.ca website. +Payroll is the process of paying employees in exchange for the services they perform. \item {} \sphinxAtStartPar -The Revenu QuĂ©bec (RQ) website provides guides, publications, bulletins, forms, online services and enables participation on an electronic mailing list with e\sphinxhyphen{}mail notifications of tax news articles \sphinxhyphen{} \sphinxurl{https://www.revenuquebec.ca/en/} +Legislation refers to laws enacted by a legislative body. \item {} \sphinxAtStartPar -Employment/labour standards (federal, provincial and territorial) publications and websites. Each jurisdiction has a website providing information on their employment/labour standards. For example, the websites for Alberta and QuĂ©bec are: Alberta \sphinxhyphen{} \sphinxurl{https://www.alberta.ca/employment-standards.aspx} QuĂ©bec \sphinxhyphen{} www.cnt.gouv.qc.ca/en +Compliance is the observance of official requirements. \item {} \sphinxAtStartPar -Employment and Social Development Canada (ESDC) and Service Canada (SC) publications including information regarding the Employment Insurance (EI) program and the Social Insurance Number \sphinxhyphen{} www.canada.ca +Payroll practitioner knowledge consists of information on payroll compliance legislation, payroll processes and payroll reporting as well as technical, personal and professional skills. \item {} \sphinxAtStartPar -CCH Canada Limited publishes a series of volumes on employment and labour law, pensions and benefits, etc., that supplies information on legislation with regular updates as changes become law \sphinxhyphen{} www.cch.ca +Stakeholders are the individuals, groups and agencies, both internal and external to the organization, who share an interest in the function and output of the payroll department. \item {} \sphinxAtStartPar -Carswell publishes The Canadian Payroll Manual and offers a phone and email service to subscribers \sphinxhyphen{} www.carswell.com +Payroll management stakeholders are the federal and provincial/territorial governments, the internal stakeholders, and the external stakeholders. Internal stakeholders include employees, employers and other departments within the organization. + +\item {} +\sphinxAtStartPar +External stakeholders include benefit carriers, courts, unions, pension providers, charities, third party administrators and outsource/software vendors. + +\item {} +\sphinxAtStartPar +The federal parliament has the power to make laws for the peace, order and good government of Canada. + +\item {} +\sphinxAtStartPar +The provincial/territorial legislatures have power over direct taxation in the province/territory for provincial/territorial purposes. + +\item {} +\sphinxAtStartPar +Federal control exists over industries and undertakings of inter\sphinxhyphen{}provincial/territorial, national, or international nature and organizations whose operations have been declared for the general advantage of Canada or two or more provinces and Crown corporations. + +\item {} +\sphinxAtStartPar +Provincial/territorial legislation exists over all laws regarding property and civil rights, and employment in manufacturing, mining, construction, wholesale and retail trade, service industries, local businesses and any industry or occupation not specifically covered under federal jurisdiction. + +\item {} +\sphinxAtStartPar +Employers must follow the employment/labour standards legislated by the jurisdiction in which their employees work, unless they are governed by federal labour standards. + +\item {} +\sphinxAtStartPar +Where legislation requires employer compliance, there are financial penalties or the possibility of legal action to encourage compliance. \end{itemize} -\subsection{Legislative Compliance} -\label{\detokenize{compliance:legislative-compliance}} +\chapter{Review Questions} +\label{\detokenize{1_introduction:review-questions}}\begin{enumerate} +\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% +\item {} \sphinxAtStartPar -Payroll plays a critical role not only in ensuring that employees are paid accurately and on time, but also in -supporting and maintaining compliance with numerous government regulations. This includes legislative obligations related to -payroll source deductions, Canada Pension Plan contributions, Employment Insurance premiums, and both federal and -provincial/territorial income tax withholdings. When these obligations are not met, employers may face serious consequences, -including financial penalties or legal enforcement actions designed to ensure compliance. +What is the primary objective of the payroll department? + +\item {} +\sphinxAtStartPar +List the three types of payroll management stakeholders and provide an example of each. + +\item {} +\sphinxAtStartPar +Explain the difference between legislation and regulation. + +\item {} +\sphinxAtStartPar +List three external stakeholders and explain their compliance requirements. + +\end{enumerate} + +\sphinxstepscope + + +\chapter{PAYROLL COMPLIANCE} +\label{\detokenize{2_compliance:payroll-compliance}}\label{\detokenize{2_compliance::doc}} + +\section{The Canada Revenue Agency} +\label{\detokenize{2_compliance:the-canada-revenue-agency}} +\sphinxAtStartPar +Under the Canada Pension Plan Act and the Employment Insurance Act, the CRA is +responsible for determining: +\begin{itemize} +\item {} +\sphinxAtStartPar +whether or not an individual’s employment is pensionable under the Canada Pension + +\end{itemize} \sphinxAtStartPar -Penalties such as fines, interest charges, and legal sanctions often result from audits or investigations into -non\sphinxhyphen{}compliance. In more severe cases, enforcement measures may include seizure of bank accounts or assets, and fines. +Plan Act or insurable under the Employment Insurance Act +\begin{itemize} +\item {} +\sphinxAtStartPar +the types of earnings that are considered pensionable or insurable + +\item {} +\sphinxAtStartPar +how many hours an insured person has in insurable employment + +\item {} +\sphinxAtStartPar +the recovery of any debts owed as a result of an overpayment of Canada Pension + +\end{itemize} \sphinxAtStartPar -To monitor and enforce these requirements, government agencies utilize a range of tracking systems. Some, such as those -used to oversee source deduction remittances, rely on strict reporting schedules that create a consistent audit trail. -Failure to meet these time\sphinxhyphen{}sensitive obligations typically triggers a swift response and the imposition of penalties. +Plan, Employment Insurance, or Old Age Security benefits \sphinxAtStartPar -For reporting requirements that are less frequent or ongoing, the consequences of non\sphinxhyphen{}compliance may not be immediate. -However, they can lead to scrutiny from auditors or other officials tasked with verifying that payroll practices align with -current legislative standards. Payroll professionals must remain vigilant and informed to protect their organization from -financial and legal risk. +The CRA is also responsible for ensuring that CPP contributions and EI premiums are +deducted, remitted and reported as required by legislation. + +\sphinxAtStartPar +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 +organizations to meet their obligations under the tax system. Each year, the CRA collects +approximately \$324 billion in gross taxes and excise duties on behalf of the federal and +provincial governments \sphinxhyphen{} the equivalent of about \$1.2 billion every working day. The CRA’s +mission is to promote compliance with Canada’s tax legislation and regulations through +communication, quality service, and responsible enforcement, thereby contributing to the +economic and social well\sphinxhyphen{}being of Canadians. + +\sphinxAtStartPar +From this mission comes the CRA’s mandate to: +\begin{itemize} +\item {} +\sphinxAtStartPar +collect revenues and administer tax laws for the federal government and for most provinces and territories + +\item {} +\sphinxAtStartPar +deliver various social and economic benefit incentive programs to Canadians + +\end{itemize} + +\sphinxAtStartPar +The CRA tracks the success of the first part of its mandate by measuring compliance in the following areas: +\begin{itemize} +\item {} +\sphinxAtStartPar +\sphinxstylestrong{Filing:} the CRA’s goal is to have over 90\% of individual and corporate income tax and registered business’ goods and services tax/harmonized sales tax (GST/HST) returns filed on time. + +\item {} +\sphinxAtStartPar +\sphinxstylestrong{Registration:} the CRA measures its success in this area by ensuring that the majority of all known businesses are registered for various programs including corporate income tax, GST/HST, payroll deductions, and import/export accounts. + +\item {} +\sphinxAtStartPar +\sphinxstylestrong{Remittance:} the CRA’s goal is to have over 90\% of individual and corporate tax filers pay their taxes on time. + +\item {} +\sphinxAtStartPar +\sphinxstylestrong{Reporting:} the CRA measures reporting compliance through the information it receives on tax documents, for example, the T4 and T4A information slips. + +\end{itemize} + +\sphinxAtStartPar +The CRA’s program responsibilities that are specifically related to payroll include the administration of: +\begin{itemize} +\item {} +\sphinxAtStartPar +the Canada Pension Plan (CPP) (shared responsibility with Employment and Social Development Canada and Service Canada) + +\item {} +\sphinxAtStartPar +Employment Insurance (EI) (shared responsibility with Employment and Social Development Canada and Service Canada) + +\item {} +\sphinxAtStartPar +Income Tax + +\end{itemize} + +\sphinxAtStartPar +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. + + +\subsection{Canada Pension Plan (CPP)} +\label{\detokenize{2_compliance:canada-pension-plan-cpp}} +\sphinxAtStartPar +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. + +\sphinxAtStartPar +In addition to retirement pension benefits, the plan provides supplementary benefits in the form of: +\begin{itemize} +\item {} +\sphinxAtStartPar +surviving spouse pensions + +\item {} +\sphinxAtStartPar +disability benefits + +\item {} +\sphinxAtStartPar +benefits for orphans and children of disabled contributors + +\item {} +\sphinxAtStartPar +death benefits payable upon the death of a contributor + +\end{itemize} + +\sphinxAtStartPar +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. + +\begin{sphinxadmonition}{note}{EXAMPLE} + +\sphinxAtStartPar +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. +\end{sphinxadmonition} + +\sphinxAtStartPar +CPP contributions take priority over all other deductions and are therefore the first statutory +deduction to be withheld from an employee’s gross pay. + + +\subsection{Employment Insurance (EI)} +\label{\detokenize{2_compliance:employment-insurance-ei}} +\sphinxAtStartPar +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. + +\begin{sphinxadmonition}{note}{EXAMPLE} + +\sphinxAtStartPar +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. +\end{sphinxadmonition} + +\sphinxAtStartPar +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. + + +\subsection{Income Tax} +\label{\detokenize{2_compliance:income-tax}} +\sphinxAtStartPar +Income taxation began in Canada, and in many other countries, during World War I. In July +1917, the Government of Canada passed legislation which enabled the government to levy a +temporary tax on personal income. This tax was intended to help finance government +expenditures for World War I; however, it eventually became the basic tax on all incomes. + +\sphinxAtStartPar +When income tax was first introduced, each person was responsible for paying their own +income tax directly to the federal government. In 1940, the federal government legislated +deductions at source, which meant that employers became responsible for withholding +income tax from remuneration paid to employees. Beginning January 1, 1962, all provinces +imposed personal income tax; prior to that date, only QuĂ©bec imposed such a tax. + +\sphinxAtStartPar +Income tax withholdings are calculated by applying a federal tax rate and a separate +provincial/territorial tax rate to the employee’s taxable income. The employee’s province of +employment determines which provincial/territorial tax rate to apply. The federal +government and all provinces and territories, except QuĂ©bec, have the same definition of +taxable income. + +\sphinxAtStartPar +All Canadian provinces/territories, except QuĂ©bec, have entered into tax collection +agreements with the federal government. Under these agreements the CRA collects the +provincial/territorial income taxes on behalf of the provinces/territories. The CRA then +distributes the provincial/territorial income taxes it has collected through a series of transfer +payments to the provinces/territories. These transfer payments are based on the personal tax +returns filed by Canadian taxpayers. + +\sphinxAtStartPar +As the federal government collects both the federal and the provincial/territorial portions of +tax from all employees working in a province/territory other than QuĂ©bec, the two tax +withholdings, federal and provincial/territorial, are combined into one deduction amount. The +employee may only see one item \sphinxstyleemphasis{Income Tax} or \sphinxstyleemphasis{Federal Income Tax} listed on their pay +statement, however it is the total of two withholdings. + +\sphinxAtStartPar +QuĂ©bec collects its own provincial income tax. There are two separate income tax deductions +withheld from QuĂ©bec employees — one for federal income tax and the other for QuĂ©bec +provincial income tax. The federal income tax is remitted to the CRA and the QuĂ©bec +provincial income tax is remitted to Revenu QuĂ©bec (RQ). QuĂ©bec employees will see +\sphinxstyleemphasis{Federal Income Tax} and \sphinxstyleemphasis{QuĂ©bec Income Tax} listed separately on their pay statements. +RQ is discussed extensively in a later chapter. + + +\section{Non\sphinxhyphen{}Compliance Penalties} +\label{\detokenize{2_compliance:non-compliance-penalties}} +\sphinxAtStartPar +If an organization fails to deduct and remit the amounts withheld from employees for CPP +contributions, EI premiums and income tax, it may be left in the position of having to pay +both the employer’s and the employee’s portion of deductions not taken, as well as penalties +and interest charges on the outstanding amount. + +\sphinxAtStartPar +An employer who remits withholdings or deductions late is subject to the following penalties: +\begin{itemize} +\item {} +\sphinxAtStartPar +3\% will be applied to remittances that are 1 to 3 days late + +\item {} +\sphinxAtStartPar +5\% for remittances that are 4 or 5 days late + +\item {} +\sphinxAtStartPar +7\% for remittances that are 6 or 7 days late + +\item {} +\sphinxAtStartPar +10\% for remittances that are 8 or more days late + +\end{itemize} + +\sphinxAtStartPar +An employer who withholds the statutory deductions but does not remit them, or fails to +deduct the required deductions, will be subject to a 10\% penalty for the first occurrence on +the amount that should have been deducted and remitted. This penalty may increase to 20\% +for the second and each subsequent occurrence in the same calendar year if the failure was +made knowingly or under circumstances of gross negligence. Penalties will be applied to +amounts in excess of \$500; however, in the case of wilful delay or deficiency, these penalties +can be levied on amounts of less than \$500. + +\sphinxAtStartPar +The Canada Revenue Agency (CRA) charges interest on any unpaid remittances and unpaid +penalties from the day the payment was due. The interest rate is determined every three +months, in accordance with the prescribed interest rates, and is available on the CRA +website. + +\sphinxAtStartPar +As a payroll practitioner, you need to have a clear understanding of how and when to make +the required deductions and remittances to avoid these penalties and interest charges. + +\sphinxAtStartPar +All monies deducted on behalf of the CRA are considered to be held “in trust” for the +Receiver General. The amount owed must be kept separate from the operating funds of the +organization. In the event of estate liquidation, assignment, receivership, or bankruptcy the +trust money for statutory deductions is still owed to the CRA. + + +\section{Employment and Social Development Canada (ESDC)} +\label{\detokenize{2_compliance:employment-and-social-development-canada-esdc}} +\sphinxAtStartPar +Employment and Social Development Canada (ESDC), a department of the Government of +Canada, is committed to building a stronger and more competitive Canada by supporting +Canadians in making choices that help them live productive and rewarding lives and to +improve their quality of life. + +\sphinxAtStartPar +To do this, the department: +\begin{itemize} +\item {} +\sphinxAtStartPar +develops policies that make Canada a society in which all can use their talents, skills and resources to participate in learning, work and their community + +\item {} +\sphinxAtStartPar +creates programs and support initiatives that help Canadians move through life’s transitions—from families with children to seniors, from school to work, from one job to another, from unemployment to employment, from the workforce to retirement + +\item {} +\sphinxAtStartPar +creates better outcomes for Canadians through service excellence with Service Canada and other partners + +\end{itemize} + +\sphinxAtStartPar +ESDC supports human capital development and labour market development; and is dedicated +to establishing a culture of lifelong learning for Canadians. Some of their specific program +responsibilities include: +\begin{itemize} +\item {} +\sphinxAtStartPar +Canada Pension Plan and Old Age Security + +\item {} +\sphinxAtStartPar +Employment Insurance + +\item {} +\sphinxAtStartPar +Employment Programs + +\item {} +\sphinxAtStartPar +Youth Employment Strategies + +\item {} +\sphinxAtStartPar +Canada Education Savings Program + +\item {} +\sphinxAtStartPar +Canada Student Loans and Grants + +\end{itemize} + +\sphinxAtStartPar +ESDC is responsible for matters relating to: +\begin{itemize} +\item {} +\sphinxAtStartPar +amending the regulations made under the Canada Pension Plan and the Employment \sphinxstyleemphasis{Insurance Act} + +\item {} +\sphinxAtStartPar +keeping records of each individual’s CPP contributions and pensionable earnings + +\item {} +\sphinxAtStartPar +the establishment of annual maximum insurable earnings + +\item {} +\sphinxAtStartPar +the administration of provisions related to Wage Loss plans + +\item {} +\sphinxAtStartPar +the administration of provisions regarding Job Creation programs + +\end{itemize} + +\sphinxAtStartPar +Almost all of today’s seniors receive income from Canada’s public pensions. Basic financial +support is also available to survivors, people who become too disabled to work, and their +children. These pensions and benefits are delivered through the Canada Pension Plan (CPP) +and Old Age Security (OAS) programs. Together, the CPP and OAS programs provide a +modest base upon which Canadians can build their retirement income. + +\sphinxAtStartPar +The amount of CPP benefits is based on an individual’s CPP contributions. Employees +between the ages of 18 to 70 years old make contributions that are calculated on their annual +pensionable earnings between a minimum and a maximum amount. The minimum amount is +frozen at \$3,500, while the maximum pensionable earnings are set each January, based on +increases in the average wage in Canada. + +\sphinxAtStartPar +Employment Insurance (EI) is the program with the greatest impact on payroll. This program +provides temporary financial assistance for unemployed Canadians while they look for work +or upgrade their skills. It also provides coverage for Canadians who are sick, pregnant or +caring for a newborn or adopted child. Individuals who must care for a family member who +is seriously ill with a significant risk of death may also be assisted by Employment Insurance +benefits. Application of the EI rules will be looked at in more detail in another chapter. +The first Unemployment Insurance (UI) Act was passed into law in 1940, and was based on +the British Unemployment Insurance Act, 1935. Since that time, the UI Act has been repealed +and replaced four times \sphinxhyphen{} in 1955, 1971, 1985, and most recently in 1996. Clarifying details +on how the act is to be applied are found in the EI Regulations, which are amended as +required. + +\sphinxAtStartPar +The purpose of the act is to provide income support during a temporary interruption of +earnings with the emphasis on returning the unemployed to the labour force as quickly as +possible. Contributions to the plan and the amount of benefits are based on a percentage of +insurable earnings. The ceiling on insurable earnings is reviewed annually to keep pace with +increases in average income and the cost of living. The premium rates payable by an insured +employee and the employer are also determined annually. + + +\section{Service Canada} +\label{\detokenize{2_compliance:service-canada}} +\sphinxAtStartPar +Service Canada (SC) was created by the federal government in 2005 with the goal of +providing easy\sphinxhyphen{}to\sphinxhyphen{}access, one\sphinxhyphen{}stop personalized service to Canadians. The agency integrates +services from a number of federal departments to form a service delivery network. These +services often touch all aspects of the lives of Canadians: from parental and pension benefits, +to matching employers with job seekers, and obtaining a Social Insurance Number. +Service Canada serves as the government’s operational arm while Employment and Social +Development Canada (ESDC) operates as the policy\sphinxhyphen{}making body. ESDC makes the rules +for the various programs while Service Canada delivers the programs. + +\sphinxAtStartPar +Some of Service Canada’s program responsibilities include: +\begin{itemize} +\item {} +\sphinxAtStartPar +the issuance of Social Insurance Numbers (SIN) and the protection and security of SIN information + +\item {} +\sphinxAtStartPar +the delivery of services to employers, including Record of Employment on the Web the administration of Employment Insurance programs to individuals, including regular, illness, pregnancy/parental, critically ill or injured person and compassionate care benefits + +\item {} +\sphinxAtStartPar +the administration of the Employment Insurance Premium Reduction program, including granting qualified employers a reduced Employment Insurance premium rate + +\item {} +\sphinxAtStartPar +the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits + +\item {} +\sphinxAtStartPar +the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement + +\end{itemize} + +\sphinxAtStartPar +Through the Canada Pension Plan program, SC administers the payment of CPP benefits. These payments have little impact on payroll. +The biggest impact Service Canada has on +payroll is through the administration of the Record of Employment program and the Social +Insurance Number. + +\sphinxAtStartPar +Payroll is responsible for deducting and remitting EI premiums on behalf of employees and +employers. They are also responsible for capturing information related to insurable earnings +and hours, and reporting that information on the Record of Employment, which is explained +in detail in a later chapter. + + +\subsection{Social Insurance Number (SIN)} +\label{\detokenize{2_compliance:social-insurance-number-sin}} +\sphinxAtStartPar +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). + +\sphinxAtStartPar +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. + +\sphinxAtStartPar +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. + +\sphinxAtStartPar +Social Insurance Numbers beginning with a “9” (commonly called 900\sphinxhyphen{}series) are issued to +individuals who are neither Canadian citizens nor permanent residents, but need a SIN for +employment purposes. All 900\sphinxhyphen{}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\sphinxhyphen{}series SIN, are subject to all +applicable statutory deductions. + + +\section{Statistics Canada} +\label{\detokenize{2_compliance:statistics-canada}} +\sphinxAtStartPar +Statistics Canada produces statistics that help Canadians better understand their country—its +population, resources, economy, society and culture. + +\sphinxAtStartPar +In Canada, providing statistics is a federal responsibility. As Canada’s central statistical +agency, Statistics Canada is legislated under the Statistics Act to serve this function for the +whole of Canada and each of the provinces/territories. + +\sphinxAtStartPar +Objective statistical information is vital to an open and democratic society. It provides a solid +foundation for informed decisions by elected representatives, businesses, unions and non\sphinxhyphen{} +profit organizations, as well as individual Canadians. + +\sphinxAtStartPar +Statistics Canada is committed to protecting the confidentiality of all information entrusted to +them and to ensure that the information delivered is timely and relevant to Canadians. + + +\section{Personal Privacy} +\label{\detokenize{2_compliance:personal-privacy}} +\sphinxAtStartPar +The Canadian federal government and all provincial governments have legislation that sets +limits on the collection, use or disclosure of personal information. Private sector privacy laws +in Canada currently only cover the employee personal information of employees that work +for federally regulated companies or who are located in one of the four provinces with +provincial private sector privacy laws: Alberta, British Columbia, Manitoba and QuĂ©bec. + +\sphinxAtStartPar +Public sector employees have some privacy protection under all jurisdictions except Ontario +which excludes employee information from its public sector privacy legislation. Employees +who are covered by a collective agreement also have statutory privacy protection based on +arbitral jurisprudence and their particular collective agreement. Therefore, approximately +half of workers in Canada have privacy rights backed by legislation, while the remaining +50\% of the country’s more than 20 million or so workers have privacy rights that are either +voluntarily set in place by employers who have developed employee privacy codes or have +privacy rights because they have a collective agreement in place. + +\sphinxAtStartPar +Employers should also be aware that egregious violations of privacy may open them up to +civil damages, including class action lawsuits. Legislatures and the courts are recognizing +privacy rights and providing opportunities for civil remedies. + +\sphinxAtStartPar +In drawing up its legislation for the protection of personal information, the Canadian +government based its privacy provisions on a set of guidelines that had been developed by +the Canadian Standards Association in its Model Code for the Protection of Personal +Information. + + +\subsection{The Privacy Principles} +\label{\detokenize{2_compliance:the-privacy-principles}} +\sphinxAtStartPar +The Canadian Standards Association (CSA) Model Code is a set of principles that was +developed with input from organizations, governments, consumer associations and other +privacy stakeholders. They are incorporated in Federal private sector privacy legislation and +have become the generally accepted framework for evaluating privacy processes and systems +in Canada. + + +\subsubsection{Principle 1. Accountability} +\label{\detokenize{2_compliance:principle-1-accountability}} +\sphinxAtStartPar +An organization is responsible for personal information under its control and shall designate +an individual or individuals to be accountable for the organization’s compliance with the +following principles. + + +\subsubsection{Principle 2. Identifying Purposes} +\label{\detokenize{2_compliance:principle-2-identifying-purposes}} +\sphinxAtStartPar +The purposes for which personal information is collected shall be identified by the +organization at or before the time the information is collected. + + +\subsubsection{Principle 3. Consent} +\label{\detokenize{2_compliance:principle-3-consent}} +\sphinxAtStartPar +The knowledge and consent of the individual are required for the collection, use, or +disclosure of personal information, except where inappropriate. Note: In certain +circumstances, personal information can be collected, used, or disclosed without the +knowledge and consent of the individual. For example, legal, medical, or security reasons +may make it impossible or impractical to seek consent. + + +\subsubsection{Principle 4. Limiting Collection} +\label{\detokenize{2_compliance:principle-4-limiting-collection}} +\sphinxAtStartPar +The collection of personal information shall be limited to that which is necessary for the +purposes identified by the organization. Information shall be collected by fair and lawful +means. + + +\subsubsection{Principle 5. Limiting Use, Disclosure, and Retention} +\label{\detokenize{2_compliance:principle-5-limiting-use-disclosure-and-retention}} +\sphinxAtStartPar +Personal information shall not be used or disclosed for purposes other than those for which it +was collected, except with the consent of the individual or as required by law. Personal +information shall be retained only as long as is necessary for the fulfillment of those +purposes. + + +\subsubsection{Principle 6. Accuracy} +\label{\detokenize{2_compliance:principle-6-accuracy}} +\sphinxAtStartPar +Personal information shall be as accurate, complete, and up\sphinxhyphen{}to\sphinxhyphen{}date as is necessary for the +purposes for which it is to be used. + + +\subsubsection{Principle 7. Safeguards} +\label{\detokenize{2_compliance:principle-7-safeguards}} +\sphinxAtStartPar +Personal information shall be protected by security safeguards appropriate to the sensitivity +of the information. + + +\subsubsection{Principle 8. Openness} +\label{\detokenize{2_compliance:principle-8-openness}} +\sphinxAtStartPar +An organization shall make readily available to individuals specific information about its +policies and practices relating to the management of personal information. + + +\subsubsection{Principle 9. Individual Access} +\label{\detokenize{2_compliance:principle-9-individual-access}} +\sphinxAtStartPar +Upon request, an individual shall be informed of the existence, use and disclosure of his or +her personal information and shall be given access to that information. An individual shall be +able to challenge the accuracy and completeness of the information and have it amended as +appropriate. In certain situations, an organization may not be able to provide access to all the +personal information it holds about an individual. Exceptions to the access requirement +should be limited and specific. The reasons for denying access should be provided to the +individual upon request. Exceptions may include information that is prohibitively costly to +provide, information that contains references to other individuals, information that cannot be +disclosed for legal, security, or commercial proprietary reasons, and information that is +subject to solicitor\sphinxhyphen{}client or litigation privilege. + + +\subsubsection{Principle 10. Challenging Compliance} +\label{\detokenize{2_compliance:principle-10-challenging-compliance}} +\sphinxAtStartPar +An individual shall be able to address a challenge concerning compliance with the above +principles to the designated individual or individuals accountable for the organization’s +compliance. + + +\subsection{PIPEDA} +\label{\detokenize{2_compliance:pipeda}} +\sphinxAtStartPar +The federal government drew upon the CSA Privacy Principles in its drafting of the federal +Personal Information Protection and Electronic Documents Act (PIPEDA) and the spirit and +much of the wording of the principles can be found throughout PIPEDA. + +\sphinxAtStartPar +The mandate of the Office of the Privacy Commissioner of Canada (OPC) is overseeing +compliance with both the Privacy Act, which covers the personal information\sphinxhyphen{}handling +practices of federal government departments and agencies (including employee data), and the +Personal Information Protection and Electronic Documents Act (PIPEDA), Canada’s private +sector privacy law. + +\sphinxAtStartPar +PIPEDA has applied to federally regulated organizations such as banks, telecommunications +and transportation companies since January 2001 and applies to the collection, use or +disclosure of personal information in the course of any commercial activity within a province +that does not have its own privacy legislation, since January 2004. + +\sphinxAtStartPar +While this protection of personal information legislation has a significant impact on how +organizations collect, use and disclose personal information relating to commercial +transactions (for example, customer/client lists and information), it is the effect of this +legislation on employee personal information that concerns the payroll and human resources +departments. + +\sphinxAtStartPar +Employers collect personal employee information to conduct and protect their business, and +to comply with government legislation (for example, Employment/Labour Standards and +statutory deductions relating to CPP/QPP contributions, EI and QPIP premiums along with +income tax). As well, many employers provide benefits such as dental, medical and pension +plans that require the collection of even greater amounts of personal data. + +\begin{sphinxadmonition}{note}{Note:} +\sphinxAtStartPar +PIPEDA does not require that employers obtain consent from prospective employees, current +employees, or terminated employees to collect, use, and disclose information about that +person where the information is necessary for the creation, maintenance, and termination of +the employment relationship. It is, however, the case that the employer will provide notice to +the employee so that they are knowledgeable with respect to the information that the +employer collects, uses, and discloses. + +\sphinxAtStartPar +This notice should be provided to prospective employees as part of the recruitment process +and also as part of the on\sphinxhyphen{}boarding process. In addition, if there are changes to personal data +practices for employee information, employees should be informed about such changes in a +timely manner. +\end{sphinxadmonition} + + +\subsubsection{Consent} +\label{\detokenize{2_compliance:consent}} +\sphinxAtStartPar +According to PIPEDA, employers must obtain an employee’s consent before they collect +personal information where that information is not required for the employment relationship. +Further, the information collected must be for a specific purpose and must be destroyed once +that purpose is no longer valid. + +\sphinxAtStartPar +There are two forms of consent that can be obtained from an employee \sphinxhyphen{} expressed and +implied: + +\sphinxAtStartPar +\sphinxstylestrong{Expressed consent} should be used for particularly sensitive employee information such as +might be asked for in the case of a voluntary employee assistance program. + +\sphinxAtStartPar +\sphinxstylestrong{Implied consent} means the employee is considered to have consented indirectly. An +example of implied consent is when an employee completes a form for an employer provided +but optional service such as a \sphinxstyleemphasis{social club} for birthday gifts and notices. Participating in this +club is not required for the employment relationship so consent is required. But the +information requested, and the context is not overly sensitive so consent for the collection +and use of employee data may be implied by the fact that the employee completed the +voluntary form. It doesn’t need an “I consent” checkbox. + +\sphinxAtStartPar +In essence, the more sensitive the information, the more one should use express written +consent, which outlines in detail the specific purpose for which an employer is using the +information. It is critical for those working in payroll to be aware of the requirements of +privacy legislation that applies to their employees and to have the necessary procedures in +place to comply with the legislation. If an employee chooses not to disclose the information +and is not required to do so by law, an employer cannot force an employee to divulge it. + + +\subsubsection{Exceptions to Consent Requirement} +\label{\detokenize{2_compliance:exceptions-to-consent-requirement}} +\sphinxAtStartPar +Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act +(Bill C6) allows an employer to disclose personal information without the knowledge or +consent of the individual if the disclosure is made to a government institution which has +identified its lawful authority, and if the disclosure is for the purpose of administering any +law of Canada. + +\sphinxAtStartPar +PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and +provincial/territorial Ministries of Labour to obtain personal employee information needed to +administer programs or benefits, or to perform an audit. Legislation specifically provides +these government bodies with the right to request personal employee information and inspect +certain records and documents. As a result, the employer does not need to obtain the +employee’s permission to provide the information. + +\sphinxAtStartPar +In addition to disclosures to government that are mandated by legislation and in relation to +employment, subparagraph 7.3 of PIPEDA states that an employer that is regulated by +federal labour codes can “
collect, use and disclose personal information without the consent of the individual if +(a) the collection, use or disclosure is necessary to establish, manage or terminate an +employment relationship between the federal work, undertaking or business and the +individual; and +(b) the federal work, undertaking or business has informed the individual that the personal +information will be or may be collected, used or disclosed for those purposes”. + + +\subsubsection{Use and Storage of Personal Information} +\label{\detokenize{2_compliance:use-and-storage-of-personal-information}} +\sphinxAtStartPar +According to PIPEDA, organizations can only use information for the purpose for which it +was collected. Employers must fully disclose in writing to the employee the reasons why +they require the information, as well as what will be done with it. + +\sphinxAtStartPar +Personal information must not be disclosed to external stakeholders without the employee’s +consent and only for the purpose for which the information was collected. For example, if the +organization is being audited by a government agency, such as the CRA, the employee’s +medical information should not be included with the information provided for audit purposes. + +\sphinxAtStartPar +There are times when employers are required to collect information about employees in order +to comply with employment/labour standards or human rights legislation. For example, to +accommodate an employee for religious days and holidays, an employer needs to know about +the employee’s religious beliefs. To seek out this type of information for any other reason +invades the individual’s right to privacy. + + +\subsubsection{Limitations on Use \sphinxhyphen{} the Social Insurance Number example} +\label{\detokenize{2_compliance:limitations-on-use-the-social-insurance-number-example}} +\sphinxAtStartPar +The purpose of a social insurance number (SIN) is to identify an individual for specific +government programs. This information may not be collected, stored, used or disclosed for +any other purpose without the employee’s consent. Where the SIN is to be used for purposes +of identification, an organization must provide a convenient method for the employee to +withdraw his/her consent for that use at any time. + +\sphinxAtStartPar +Employers are authorized to collect a SIN from employees in order to produce Records of +Employment and income tax information slips. Unless the employee has provided a SIN for +another specific use, and has consented to that specific use in writing, an employer could be +subject to fines for each improper use of that number. + +\sphinxAtStartPar +As a general rule, an employer may not communicate the number to a third party without the +employee’s specific consent to do so. Exceptions are cases in which it is the employer’s +obligation to report an employee’s SIN to RQ, CRA, ESDC or Service Canada. + +\sphinxAtStartPar +The SIN should not be used on pay statements or communicated to unions or benefit carriers. +They should not be used as an identifier by any organization other than the government +agencies mentioned above, unless the employee provides written consent to do so. + + +\section{Pension Benefits Standards Act} +\label{\detokenize{2_compliance:pension-benefits-standards-act}} + +\section{Canadian Human Rights Act} +\label{\detokenize{2_compliance:canadian-human-rights-act}} + +\section{Employment Equity Act} +\label{\detokenize{2_compliance:employment-equity-act}} + +\section{Summary} +\label{\detokenize{2_compliance:summary}}\begin{itemize} +\item {} +\sphinxAtStartPar +Under the Canada Pension Plan Act and the Employment Insurance Act, the Canada Revenue Agency is responsible for determining: +\sphinxhyphen{} whether or not an individual’s employment is pensionable under the Canada Pension Plan Act or insurable under the Employment Insurance Act +\sphinxhyphen{} the types of earnings that are considered pensionable or insurable +\sphinxhyphen{} how many hours an insured person has in insurable employment +\sphinxhyphen{} the recovery of any debts owed as a result of an overpayment of Canada Pension Plan, Employment Insurance, or Old Age Security benefits + +\item {} +\sphinxAtStartPar +The Canada Revenue Agency is responsible for ensuring that Canada Pension Plan contributions and Employment Insurance premiums are deducted, remitted, and reported as required by legislation. + +\item {} +\sphinxAtStartPar +The Canada Revenue Agency collects provincial/territorial income taxes on behalf of all provinces/territories except QuĂ©bec. + +\item {} +\sphinxAtStartPar +Revenu QuĂ©bec collects the provincial income tax for the province of QuĂ©bec. + +\item {} +\sphinxAtStartPar +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. + +\item {} +\sphinxAtStartPar +All monies deducted on behalf of the Canada Revenue Agency are considered to be held “in trust” for the Receiver General. + +\item {} +\sphinxAtStartPar +Employment and Social Development Canada is responsible for matters relating to: +\begin{itemize} +\item {} +\sphinxAtStartPar +amending the regulations made under the Canada Pension Plan and the Employment Insurance Act + +\item {} +\sphinxAtStartPar +keeping records of each individual’s Canada Pension Plan contributions and pensionable earnings + +\item {} +\sphinxAtStartPar +the establishment of annual maximum insurable earnings + +\item {} +\sphinxAtStartPar +the administration of provisions related to Wage Loss plans + +\item {} +\sphinxAtStartPar +the administration of provisions regarding Job Creation programs + +\end{itemize} + +\item {} +\sphinxAtStartPar +Employment and Social Development Canada’s Employment Insurance program + +\end{itemize} + +\sphinxAtStartPar +provides temporary financial assistance for unemployed Canadians while they look +for work or upgrade their skills. +\begin{itemize} +\item {} +\sphinxAtStartPar +Service Canada serves as the government’s operational arm while Employment and + +\end{itemize} + +\sphinxAtStartPar +Social Development Canada operates as the policy\sphinxhyphen{}making body. +\begin{itemize} +\item {} +\sphinxAtStartPar +Service Canada is responsible for: +\begin{itemize} +\item {} +\sphinxAtStartPar +the issuance of Social Insurance Numbers (SIN) and the protection and security of SIN information + +\item {} +\sphinxAtStartPar +the delivery of services to employers, including Record of Employment on the Web + +\item {} +\sphinxAtStartPar +the administration of Employment Insurance programs to individuals, including regular, illness, pregnancy/parental, critically ill or injured person and compassionate care benefits + +\item {} +\sphinxAtStartPar +the administration of the Employment Insurance Premium Reduction program, including granting qualified employers a reduced Employment Insurance premium rate + +\item {} +\sphinxAtStartPar +the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits + +\item {} +\sphinxAtStartPar +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. + +\end{itemize} + +\item {} +\sphinxAtStartPar +Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. + +\item {} +\sphinxAtStartPar +Payroll is responsible for capturing information related to insurable earnings and hours, and reporting that information on the Record of Employment. + +\item {} +\sphinxAtStartPar +The Canadian government based its privacy provisions in its legislation for the + +\end{itemize} + +\sphinxAtStartPar +protection of personal information on a set of guidelines called the Ten Privacy +Principles. +\begin{itemize} +\item {} +\sphinxAtStartPar +The Personal Information Protection and Electronic Documents Act has applied to + +\end{itemize} + +\sphinxAtStartPar +federally\sphinxhyphen{}regulated organizations such as banks, telecommunications and +transportation companies since January 2001. +\begin{itemize} +\item {} +\sphinxAtStartPar +Since January 2004 the Personal Information Protection and Electronic Documents + +\end{itemize} + +\sphinxAtStartPar +Act has applied to the collection, use or disclosure of personal information in the +course of any commercial activity within a province that does not have its own +privacy legislation. +\begin{itemize} +\item {} +\sphinxAtStartPar +Express consent means the employee provides their consent either verbally (in which + +\end{itemize} + +\sphinxAtStartPar +case when and how the consent was received should be documented) or in writing. +\begin{itemize} +\item {} +\sphinxAtStartPar +Implied consent means the employee is considered to have consented indirectly. + +\item {} +\sphinxAtStartPar +The employer does not need to obtain the employee’s permission to provide personal + +\end{itemize} + +\sphinxAtStartPar +information where legislation provides federal government agencies such as the +Canada Revenue Agency, Employment and Social Development Canada, Service +Canada and provincial/territorial Ministries of Labour with the right to request +personal employee information in order to administer programs or benefits, or in the +case of an audit. +\begin{itemize} +\item {} +\sphinxAtStartPar +Other than an employer’s obligation to report an employee’s Social Insurance + +\end{itemize} + +\sphinxAtStartPar +Number to the Canada Revenue Agency, Employment and Social Development +Canada, Service Canada or Revenu QuĂ©bec, an employer may not communicate the +number to a third party without the employee’s specific consent to do so. + + +\section{Review Questions} +\label{\detokenize{2_compliance:review-questions}}\begin{enumerate} +\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% +\item {} +\sphinxAtStartPar +What are the three main programs specifically related to payroll that the Canada Revenue Agency administers? + +\item {} +\sphinxAtStartPar +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? + +\item {} +\sphinxAtStartPar +True or False: The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories. + +\item {} +\sphinxAtStartPar +True or False: The emphasis of the Employment Insurance program is on paying people so they don’t have to return to work. + +\item {} +\sphinxAtStartPar +Indicate which federal department or agency would be responsible in the following scenarios. + +\end{enumerate} \begin{quote} \sphinxAtStartPar -\sphinxstyleemphasis{Example:} +An employer is preparing the budget for the next year and wants to know the annual maximum insurable earnings amount. \sphinxAtStartPar -\sphinxstylestrong{Record of Employment (ROE)} issuance -Failure to issue a ROE within the established deadlines may result in a visit from an investigative officer from Service Canada. +An employee wants to retire and apply for Canada Pension Plan benefits. \sphinxAtStartPar -The Canada Revenue Agency’s Pensionable and Insurable Earnings Review (PIER) is an annual compliance review system. This system utilizes the data provided on the T4 -information slips issued at year\sphinxhyphen{}end to validate the amounts of CPP contributions and EI premiums deducted by employers, and identifies any remittance deficiencies. +There is a new type of earning in the new collective agreement. You are not sure if it is insurable. + +\sphinxAtStartPar +The organization would like to apply for a reduction in its Employment Insurance premium rate. \end{quote} - -\subsection{Self\sphinxhyphen{}Assessment} -\label{\detokenize{compliance:self-assessment}} \sphinxAtStartPar -Both the federal and provincial/territorial tax systems in Canada operate on the principle of self\sphinxhyphen{}assessment. Under this system, taxpayers and their representatives—including employers—are responsible for accurately calculating, reporting, and remitting taxes and other required contributions by the prescribed deadlines. +6. How does the Personal Information Protection and Electronic Documents Act +legislation affect the handling of employee personal information? \sphinxAtStartPar -The Canada Revenue Agency (CRA) and Revenu QuĂ©bec (RQ) serve as administrators of these systems, ensuring that individuals and organizations remain compliant and that all amounts owed are properly paid. +7. Explain the difference between implied and express employee consent and provide an +example of each. \sphinxAtStartPar -Importantly, both agencies acknowledge the right of taxpayers to organize their financial affairs in a way that minimizes their tax liability, provided it remains within legal boundaries. While tax planning is permitted, tax evasion—such as failing to report income, neglecting to remit amounts due, or submitting false information—is strictly prohibited and subject to enforcement actions. +8. The Personal Information Protection and Electronic Documents Act contains ten +privacy principles. Choose two and develop a statement for each that could be included +in your organization’s privacy policy. +\sphinxstepscope + + +\chapter{EMPLOYEE vs. INDEPENDENT CONTRACTOR} +\label{\detokenize{3_contracts:employee-vs-independent-contractor}}\label{\detokenize{3_contracts::doc}} \section{The Employee\sphinxhyphen{}Employer Relationship} -\label{\detokenize{compliance:the-employee-employer-relationship}} +\label{\detokenize{3_contracts:the-employee-employer-relationship}} \sphinxAtStartPar 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\sphinxhyphen{}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. @@ -926,7 +1764,7 @@ Canada Revenue Agency guide, Employee or Self\sphinxhyphen{}Employed? \sphinxhyp \subsection{Contract of Service (Employment)} -\label{\detokenize{compliance:contract-of-service-employment}} +\label{\detokenize{3_contracts:contract-of-service-employment}} \sphinxAtStartPar A \sphinxstylestrong{contract of service} is an arrangement whereby an individual (the employee) agrees to work on a full\sphinxhyphen{}time or part\sphinxhyphen{}time basis for an employer for a specified or indeterminate period @@ -938,7 +1776,7 @@ of remuneration. \subsection{Contract for Service (Subcontracting)} -\label{\detokenize{compliance:contract-for-service-subcontracting}} +\label{\detokenize{3_contracts:contract-for-service-subcontracting}} \sphinxAtStartPar A \sphinxstylestrong{contract for service} 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 @@ -991,8 +1829,8 @@ invoice alone is not sufficient to confirm self\sphinxhyphen{}employment status. sto ensure accurate classification and compliance with tax and labor regulations. -\subsection{Factors Determining the Type of Contract} -\label{\detokenize{compliance:factors-determining-the-type-of-contract}} +\section{Factors Determining the Type of Contract} +\label{\detokenize{3_contracts:factors-determining-the-type-of-contract}} \sphinxAtStartPar The CRA uses a two\sphinxhyphen{}step approach to examine the relationship between the worker and the payer for relationships outside the province of QuĂ©bec. The approach used for relationships @@ -1052,9 +1890,9 @@ 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 worker is an employee or self\sphinxhyphen{}employed will be provided. -\sphinxAtStartPar -\sphinxstylestrong{Control} +\subsection{Control} +\label{\detokenize{3_contracts:control}} \sphinxAtStartPar 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 @@ -1111,9 +1949,9 @@ The working relationship between the payer and the worker does not present a deg \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Tools and Equipment} +\subsection{Tools and Equipment} +\label{\detokenize{3_contracts:tools-and-equipment}} \sphinxAtStartPar 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\sphinxhyphen{}employed individuals often use their own tools to fulfill contractual obligations—making @@ -1165,9 +2003,9 @@ The worker supplies his or her own workspace, is responsible for the costs to ma \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Subcontracting Work or Hiring Assistants} +\subsection{Subcontracting Work or Hiring Assistants} +\label{\detokenize{3_contracts:subcontracting-work-or-hiring-assistants}} \sphinxAtStartPar 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. @@ -1198,9 +2036,9 @@ They can hire another party to complete the work, without consulting with the pa \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Financial Risk} +\subsection{Financial Risk} +\label{\detokenize{3_contracts:financial-risk}} \sphinxAtStartPar 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 @@ -1251,9 +2089,9 @@ The worker advertises the services offered. \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Responsibility for Investment and Management} +\subsection{Responsibility for Investment and Management} +\label{\detokenize{3_contracts:responsibility-for-investment-and-management}} \sphinxAtStartPar 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 @@ -1287,9 +2125,9 @@ The worker has capital investment, manages his or her staff, hires and pays indi \end{itemize} -\sphinxAtStartPar -\sphinxstylestrong{Opportunity for Profit} +\subsection{Opportunity for Profit} +\label{\detokenize{3_contracts:opportunity-for-profit}} \sphinxAtStartPar 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\sphinxhyphen{}employed individuals typically @@ -1342,45 +2180,7 @@ The worker is a self\sphinxhyphen{}employed individual when: \section{Review Summary} -\label{\detokenize{compliance:review-summary}} -\sphinxAtStartPar -The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and -punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function -supports employee satisfaction, regulatory compliance, and overall operational efficiency. - -\sphinxAtStartPar -Payroll refers to the systematic process of remunerating employees for their services. It involves calculating earnings, -applying deductions for taxes and benefits, and issuing payments through approved channels. Precision in these processes is -critical to avoid financial discrepancies and foster organizational trust. - -\sphinxAtStartPar -Legislation encompasses the legal framework enacted by federal, provincial, and territorial bodies that governs payroll -activities. This includes tax laws, employment standards, and workplace rights. Compliance means adhering to these legal -requirements to prevent penalties and uphold ethical business practices. - -\sphinxAtStartPar -To execute payroll duties effectively, practitioners must possess comprehensive knowledge of payroll legislation, operational -processes, and reporting obligations. Beyond technical expertise, strong interpersonal and professional skills are essential, -enabling practitioners to adapt to legislative changes and uphold standards of accountability. - -\sphinxAtStartPar -Stakeholders—both internal and external—have a vested interest in the payroll function’s integrity and outcomes. Internally, -this includes employees, employers, and interconnected departments such as human resources and finance. Externally, -stakeholders may include benefit providers, unions, pension administrators, charitable organizations, legal entities, and -software vendors. Their interaction with payroll processes influences expectations around accuracy, compliance, and data -coordination. - -\sphinxAtStartPar -Payroll governance is shaped by both federal and provincial/territorial authority. The federal government enacts legislation -that applies nationally, particularly for industries operating across provinces or those serving a broader national interest. -Provincial and territorial governments regulate regional matters such as civil rights, property, and employment standards -within local industries. Any sector not under federal oversight typically falls under provincial or territorial jurisdiction. - -\sphinxAtStartPar -Employers are obliged to comply with the labour and employment standards applicable to the jurisdiction in which their -employees work—unless federal laws take precedence. Where legislation mandates compliance, enforcement may include financial -penalties or legal action to ensure accountability. - +\label{\detokenize{3_contracts:review-summary}} \sphinxAtStartPar Employment relationships are defined through contractual arrangements. A contract of service refers to a traditional employer\sphinxhyphen{}employee relationship, where an individual commits to working for an employer—either on a full\sphinxhyphen{}time or part\sphinxhyphen{}time @@ -1415,7 +2215,7 @@ Collectively, these factors guide proper categorization for legal and tax purpos \section{Review Questions} -\label{\detokenize{compliance:review-questions}} +\label{\detokenize{3_contracts:review-questions}} \sphinxAtStartPar What is the primary objective of the payroll department? \begin{quote} diff --git a/docs/build/latex/Payroll-Administration_2025.toc b/docs/build/latex/Payroll-Administration_2025.toc index 699ffce..abb8110 100644 --- a/docs/build/latex/Payroll-Administration_2025.toc +++ b/docs/build/latex/Payroll-Administration_2025.toc @@ -1,59 +1,99 @@ \babel@toc {english}{}\relax -\contentsline {chapter}{\numberline {1}PREFACE}{3}{chapter.1}% -\contentsline {chapter}{\numberline {2}PAYROLL COMPLIANCE AND REGULATIONS}{5}{chapter.2}% -\contentsline {section}{\numberline {2.1}Introduction}{5}{section.2.1}% -\contentsline {section}{\numberline {2.2}Payroll Objectives}{6}{section.2.2}% -\contentsline {section}{\numberline {2.3}Responsibilities and Functions of Payroll}{6}{section.2.3}% -\contentsline {section}{\numberline {2.4}Payroll Stakeholders}{8}{section.2.4}% -\contentsline {subsection}{\numberline {2.4.1}Government Stakeholders}{8}{subsection.2.4.1}% -\contentsline {subsection}{\numberline {2.4.2}Federal Government}{9}{subsection.2.4.2}% -\contentsline {subsection}{\numberline {2.4.3}Provincial/Territorial Governments}{9}{subsection.2.4.3}% -\contentsline {subsection}{\numberline {2.4.4}Internal Stakeholders}{10}{subsection.2.4.4}% -\contentsline {subsection}{\numberline {2.4.5}External Stakeholders}{10}{subsection.2.4.5}% -\contentsline {section}{\numberline {2.5}Legislations and Regulations}{11}{section.2.5}% -\contentsline {subsection}{\numberline {2.5.1}Legislative Compliance}{12}{subsection.2.5.1}% -\contentsline {subsection}{\numberline {2.5.2}Self\sphinxhyphen {}Assessment}{13}{subsection.2.5.2}% -\contentsline {section}{\numberline {2.6}The Employee\sphinxhyphen {}Employer Relationship}{13}{section.2.6}% -\contentsline {subsection}{\numberline {2.6.1}Contract of Service (Employment)}{13}{subsection.2.6.1}% -\contentsline {subsection}{\numberline {2.6.2}Contract for Service (Subcontracting)}{14}{subsection.2.6.2}% -\contentsline {subsection}{\numberline {2.6.3}Factors Determining the Type of Contract}{14}{subsection.2.6.3}% -\contentsline {section}{\numberline {2.7}Review Summary}{18}{section.2.7}% -\contentsline {section}{\numberline {2.8}Review Questions}{19}{section.2.8}% -\contentsline {chapter}{\numberline {3}Canada Pension Plan}{23}{chapter.3}% -\contentsline {section}{\numberline {3.1}Who Must Contribute to the Canada Pension Plan}{24}{section.3.1}% -\contentsline {chapter}{\numberline {4}Employment Insurance}{25}{chapter.4}% -\contentsline {chapter}{\numberline {5}Record of Employment}{27}{chapter.5}% -\contentsline {chapter}{\numberline {6}CALCULATING NET EARNINGS}{29}{chapter.6}% -\contentsline {section}{\numberline {6.1}Employment Income}{29}{section.6.1}% -\contentsline {section}{\numberline {6.2}Allowances}{29}{section.6.2}% -\contentsline {section}{\numberline {6.3}Expenses}{29}{section.6.3}% -\contentsline {section}{\numberline {6.4}Benefits}{29}{section.6.4}% -\contentsline {chapter}{\numberline {7}OBNOARDING EMPLOYEE}{31}{chapter.7}% -\contentsline {section}{\numberline {7.1}Internal Forms}{32}{section.7.1}% -\contentsline {subsection}{\numberline {7.1.1}Authorization for Hiring}{32}{subsection.7.1.1}% -\contentsline {subsection}{\numberline {7.1.2}Union Membership}{32}{subsection.7.1.2}% -\contentsline {subsection}{\numberline {7.1.3}Benefit Enrollment Forms}{32}{subsection.7.1.3}% -\contentsline {subsection}{\numberline {7.1.4}Confidentiality Agreement}{33}{subsection.7.1.4}% -\contentsline {section}{\numberline {7.2}Required Federal and Provincial/Territorial Forms}{33}{section.7.2}% -\contentsline {subsection}{\numberline {7.2.1}Tax Credits (TD1)}{33}{subsection.7.2.1}% -\contentsline {subsection}{\numberline {7.2.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} QuĂ©bec)}{34}{subsection.7.2.2}% -\contentsline {section}{\numberline {7.3}Entering Employee Information into Sage50}{34}{section.7.3}% -\contentsline {subsection}{\numberline {7.3.1}Review Questions}{40}{subsection.7.3.1}% -\contentsline {section}{\numberline {7.4}Content Review Highlights}{41}{section.7.4}% -\contentsline {section}{\numberline {7.5}Review Questions (Sample)}{41}{section.7.5}% -\contentsline {section}{\numberline {7.6}Example Evaluations}{41}{section.7.6}% -\contentsline {chapter}{\numberline {8}Payroll Accounting}{43}{chapter.8}% -\contentsline {section}{\numberline {8.1}Journal Entries}{43}{section.8.1}% -\contentsline {subsection}{\numberline {8.1.1}Accounting Recap}{43}{subsection.8.1.1}% -\contentsline {subsection}{\numberline {8.1.2}Journal Entries}{43}{subsection.8.1.2}% -\contentsline {chapter}{\numberline {9}REVIEW QUESTIONS}{45}{chapter.9}% -\contentsline {section}{\numberline {9.1}New Employee Information}{45}{section.9.1}% -\contentsline {chapter}{\numberline {10}TERMINOLOGY}{47}{chapter.10}% -\contentsline {section}{\numberline {10.1}Pensionable Earnings}{47}{section.10.1}% -\contentsline {section}{\numberline {10.2}Insurable Earnings}{47}{section.10.2}% -\contentsline {chapter}{\numberline {11}RATES FOR 2025}{49}{chapter.11}% -\contentsline {section}{\numberline {11.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{49}{section.11.1}% -\contentsline {section}{\numberline {11.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{49}{section.11.2}% -\contentsline {chapter}{\numberline {12}REFERENCES}{51}{chapter.12}% -\contentsline {chapter}{\numberline {13}Errors and Errata}{53}{chapter.13}% -\contentsline {chapter}{\numberline {14}Glossary}{55}{chapter.14}% +\contentsline {chapter}{\numberline {1}Payroll Objectives and Definitions}{3}{chapter.1}% +\contentsline {section}{\numberline {1.1}Legislation vs. regulation}{4}{section.1.1}% +\contentsline {section}{\numberline {1.2}Payroll Content Knowledge}{4}{section.1.2}% +\contentsline {section}{\numberline {1.3}Technical Skills}{4}{section.1.3}% +\contentsline {section}{\numberline {1.4}Personal and Professional Skills}{4}{section.1.4}% +\contentsline {section}{\numberline {1.5}Behavioural and Ethical Standards}{5}{section.1.5}% +\contentsline {chapter}{\numberline {2}Payroll Stakeholders}{7}{chapter.2}% +\contentsline {section}{\numberline {2.1}Payroll Management Stakeholders}{7}{section.2.1}% +\contentsline {section}{\numberline {2.2}Government Stakeholders}{7}{section.2.2}% +\contentsline {section}{\numberline {2.3}Federal Government}{8}{section.2.3}% +\contentsline {section}{\numberline {2.4}Provincial/Territorial Governments}{8}{section.2.4}% +\contentsline {section}{\numberline {2.5}Internal Stakeholders}{9}{section.2.5}% +\contentsline {section}{\numberline {2.6}External Stakeholders}{9}{section.2.6}% +\contentsline {chapter}{\numberline {3}Content Review}{11}{chapter.3}% +\contentsline {chapter}{\numberline {4}Review Questions}{13}{chapter.4}% +\contentsline {chapter}{\numberline {5}PAYROLL COMPLIANCE}{15}{chapter.5}% +\contentsline {section}{\numberline {5.1}The Canada Revenue Agency}{15}{section.5.1}% +\contentsline {subsection}{\numberline {5.1.1}Canada Pension Plan (CPP)}{16}{subsection.5.1.1}% +\contentsline {subsection}{\numberline {5.1.2}Employment Insurance (EI)}{16}{subsection.5.1.2}% +\contentsline {subsection}{\numberline {5.1.3}Income Tax}{17}{subsection.5.1.3}% +\contentsline {section}{\numberline {5.2}Non\sphinxhyphen {}Compliance Penalties}{17}{section.5.2}% +\contentsline {section}{\numberline {5.3}Employment and Social Development Canada (ESDC)}{18}{section.5.3}% +\contentsline {section}{\numberline {5.4}Service Canada}{19}{section.5.4}% +\contentsline {subsection}{\numberline {5.4.1}Social Insurance Number (SIN)}{19}{subsection.5.4.1}% +\contentsline {section}{\numberline {5.5}Statistics Canada}{20}{section.5.5}% +\contentsline {section}{\numberline {5.6}Personal Privacy}{20}{section.5.6}% +\contentsline {subsection}{\numberline {5.6.1}The Privacy Principles}{20}{subsection.5.6.1}% +\contentsline {subsubsection}{Principle 1. Accountability}{21}{subsubsection*.3}% +\contentsline {subsubsection}{Principle 2. Identifying Purposes}{21}{subsubsection*.4}% +\contentsline {subsubsection}{Principle 3. Consent}{21}{subsubsection*.5}% +\contentsline {subsubsection}{Principle 4. Limiting Collection}{21}{subsubsection*.6}% +\contentsline {subsubsection}{Principle 5. Limiting Use, Disclosure, and Retention}{21}{subsubsection*.7}% +\contentsline {subsubsection}{Principle 6. Accuracy}{21}{subsubsection*.8}% +\contentsline {subsubsection}{Principle 7. Safeguards}{21}{subsubsection*.9}% +\contentsline {subsubsection}{Principle 8. Openness}{21}{subsubsection*.10}% +\contentsline {subsubsection}{Principle 9. Individual Access}{21}{subsubsection*.11}% +\contentsline {subsubsection}{Principle 10. Challenging Compliance}{22}{subsubsection*.12}% +\contentsline {subsection}{\numberline {5.6.2}PIPEDA}{22}{subsection.5.6.2}% +\contentsline {subsubsection}{Consent}{22}{subsubsection*.13}% +\contentsline {subsubsection}{Exceptions to Consent Requirement}{23}{subsubsection*.14}% +\contentsline {subsubsection}{Use and Storage of Personal Information}{23}{subsubsection*.15}% +\contentsline {subsubsection}{Limitations on Use \sphinxhyphen {} the Social Insurance Number example}{23}{subsubsection*.16}% +\contentsline {section}{\numberline {5.7}Pension Benefits Standards Act}{24}{section.5.7}% +\contentsline {section}{\numberline {5.8}Canadian Human Rights Act}{24}{section.5.8}% +\contentsline {section}{\numberline {5.9}Employment Equity Act}{24}{section.5.9}% +\contentsline {section}{\numberline {5.10}Summary}{24}{section.5.10}% +\contentsline {section}{\numberline {5.11}Review Questions}{25}{section.5.11}% +\contentsline {chapter}{\numberline {6}EMPLOYEE vs. INDEPENDENT CONTRACTOR}{27}{chapter.6}% +\contentsline {section}{\numberline {6.1}The Employee\sphinxhyphen {}Employer Relationship}{27}{section.6.1}% +\contentsline {subsection}{\numberline {6.1.1}Contract of Service (Employment)}{27}{subsection.6.1.1}% +\contentsline {subsection}{\numberline {6.1.2}Contract for Service (Subcontracting)}{28}{subsection.6.1.2}% +\contentsline {section}{\numberline {6.2}Factors Determining the Type of Contract}{28}{section.6.2}% +\contentsline {subsection}{\numberline {6.2.1}Control}{29}{subsection.6.2.1}% +\contentsline {subsection}{\numberline {6.2.2}Tools and Equipment}{29}{subsection.6.2.2}% +\contentsline {subsection}{\numberline {6.2.3}Subcontracting Work or Hiring Assistants}{30}{subsection.6.2.3}% +\contentsline {subsection}{\numberline {6.2.4}Financial Risk}{30}{subsection.6.2.4}% +\contentsline {subsection}{\numberline {6.2.5}Responsibility for Investment and Management}{31}{subsection.6.2.5}% +\contentsline {subsection}{\numberline {6.2.6}Opportunity for Profit}{31}{subsection.6.2.6}% +\contentsline {section}{\numberline {6.3}Review Summary}{32}{section.6.3}% +\contentsline {section}{\numberline {6.4}Review Questions}{32}{section.6.4}% +\contentsline {chapter}{\numberline {7}Canada Pension Plan}{37}{chapter.7}% +\contentsline {section}{\numberline {7.1}Who Must Contribute to the Canada Pension Plan}{38}{section.7.1}% +\contentsline {chapter}{\numberline {8}Employment Insurance}{39}{chapter.8}% +\contentsline {chapter}{\numberline {9}Record of Employment}{41}{chapter.9}% +\contentsline {chapter}{\numberline {10}CALCULATING NET EARNINGS}{43}{chapter.10}% +\contentsline {section}{\numberline {10.1}Employment Income}{43}{section.10.1}% +\contentsline {section}{\numberline {10.2}Allowances}{43}{section.10.2}% +\contentsline {section}{\numberline {10.3}Expenses}{43}{section.10.3}% +\contentsline {section}{\numberline {10.4}Benefits}{43}{section.10.4}% +\contentsline {chapter}{\numberline {11}OBNOARDING EMPLOYEE}{45}{chapter.11}% +\contentsline {section}{\numberline {11.1}Internal Forms}{46}{section.11.1}% +\contentsline {subsection}{\numberline {11.1.1}Authorization for Hiring}{46}{subsection.11.1.1}% +\contentsline {subsection}{\numberline {11.1.2}Union Membership}{46}{subsection.11.1.2}% +\contentsline {subsection}{\numberline {11.1.3}Benefit Enrollment Forms}{46}{subsection.11.1.3}% +\contentsline {subsection}{\numberline {11.1.4}Confidentiality Agreement}{47}{subsection.11.1.4}% +\contentsline {section}{\numberline {11.2}Required Federal and Provincial/Territorial Forms}{47}{section.11.2}% +\contentsline {subsection}{\numberline {11.2.1}Tax Credits (TD1)}{47}{subsection.11.2.1}% +\contentsline {subsection}{\numberline {11.2.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} QuĂ©bec)}{48}{subsection.11.2.2}% +\contentsline {section}{\numberline {11.3}Entering Employee Information into Sage50}{48}{section.11.3}% +\contentsline {subsection}{\numberline {11.3.1}Review Questions}{54}{subsection.11.3.1}% +\contentsline {section}{\numberline {11.4}Content Review Highlights}{55}{section.11.4}% +\contentsline {section}{\numberline {11.5}Review Questions (Sample)}{55}{section.11.5}% +\contentsline {section}{\numberline {11.6}Example Evaluations}{55}{section.11.6}% +\contentsline {chapter}{\numberline {12}Payroll Accounting}{57}{chapter.12}% +\contentsline {section}{\numberline {12.1}Journal Entries}{57}{section.12.1}% +\contentsline {subsection}{\numberline {12.1.1}Accounting Recap}{57}{subsection.12.1.1}% +\contentsline {subsection}{\numberline {12.1.2}Journal Entries}{57}{subsection.12.1.2}% +\contentsline {chapter}{\numberline {13}REVIEW QUESTIONS}{59}{chapter.13}% +\contentsline {section}{\numberline {13.1}New Employee Information}{59}{section.13.1}% +\contentsline {chapter}{\numberline {14}TERMINOLOGY}{61}{chapter.14}% +\contentsline {section}{\numberline {14.1}Pensionable Earnings}{61}{section.14.1}% +\contentsline {section}{\numberline {14.2}Insurable Earnings}{61}{section.14.2}% +\contentsline {chapter}{\numberline {15}RATES FOR 2025}{63}{chapter.15}% +\contentsline {section}{\numberline {15.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{63}{section.15.1}% +\contentsline {section}{\numberline {15.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{63}{section.15.2}% +\contentsline {chapter}{\numberline {16}REFERENCES}{65}{chapter.16}% +\contentsline {chapter}{\numberline {17}Errors and Errata}{67}{chapter.17}% +\contentsline {chapter}{\numberline {18}Glossary}{69}{chapter.18}% diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo index 7400634..eaa4555 100644 --- 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: 102daa45ed65c7ef020e95ee7b1feb68 +config: fccddf11afb7cf32ba5c2eaa07f85301 tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/Payroll Administration 2025.pdf b/docs/build/simplepdf/Payroll Administration 2025.pdf index ff0b2c0..e33ce25 100644 Binary files a/docs/build/simplepdf/Payroll Administration 2025.pdf and b/docs/build/simplepdf/Payroll Administration 2025.pdf differ diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index dbc234f..b16a63e 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -551,7 +551,7 @@ aspects of processing employees’ pay, their taxable benefits and observing their rights as employees.

    - t is important to note that this course deals with payroll, the function of paying employees + It is important to note that this course deals with payroll, the function of paying employees for work performed for employers. Self-employed workers or contractors, who submit invoices for the work they perform and receive payment through accounts payable and not payroll, are not employees. @@ -706,13 +706,21 @@ required reports. The legislation - specifies the __requirements__. + specifies the + + requirements + + .

    The regulation - specifies the __methods__ of applying the legislation. + specifies the + + methods + + of applying the legislation.

    diff --git a/docs/source/1_introduction.rst b/docs/source/1_introduction.rst index 5764891..e02ddfd 100644 --- a/docs/source/1_introduction.rst +++ b/docs/source/1_introduction.rst @@ -11,7 +11,7 @@ both the federal and provincial/territorial levels that governs many aspects of processing employees' pay, their taxable benefits and observing their rights as employees. -t is important to note that this course deals with payroll, the function of paying employees +It is important to note that this course deals with payroll, the function of paying employees for work performed for employers. Self-employed workers or contractors, who submit invoices for the work they perform and receive payment through accounts payable and not payroll, are not employees. @@ -95,9 +95,9 @@ The payroll department in a large organization may have: Legislation vs. regulation ~~~~~~~~~~~~~~~~~~~~~~~~~~~ -**The legislation** specifies the __requirements__. +**The legislation** specifies the *requirements*. -**The regulation** specifies the __methods__ of applying the legislation. +**The regulation** specifies the *methods* of applying the legislation. Payroll Content Knowledge ~~~~~~~~~~~~~~~~~~~~~~~~~~~