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intro
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<meta charset="utf-8" />
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<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
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<title>INTRODUCTION TO CANADIAN PAYROLL — 🍁 Payroll Administration Fall 2025 documentation</title>
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<title>2. INTRODUCTION TO CANADIAN PAYROLL — 🍁 Payroll Administration Fall 2025 documentation</title>
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<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
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<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
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<script src="_static/sphinx_highlight.js?v=dc90522c"></script>
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<link rel="index" title="Index" href="genindex.html" />
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<link rel="search" title="Search" href="search.html" />
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<link rel="search" title="Search" href="search.html" />
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<link rel="next" title="3. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
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<link rel="prev" title="1. PREFACE" href="preface.html" />
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</head><body>
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<div class="related" role="navigation" aria-label="Related">
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<h3>Navigation</h3>
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<li class="right" style="margin-right: 10px">
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<a href="genindex.html" title="General Index"
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accesskey="I">index</a></li>
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<li class="right" >
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<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
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accesskey="N">next</a> |</li>
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<li class="right" >
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<a href="preface.html" title="1. PREFACE"
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accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
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</ul>
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</div>
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<div class="body" role="main">
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<section id="introduction-to-canadian-payroll">
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<h1>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading">¶</a></h1>
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<h1><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading">¶</a></h1>
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<p>Payroll is a necessary function in every organization that has employees,
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as each employee expects to be paid for the work they perform. While the
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amount of maximum remuneration that an employee receives for their work is
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@@ -51,7 +59,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
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type of relationship that exists between the worker and the organization and to ensure that
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any payments made comply with legislation.</p>
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<section id="payroll-objectives-and-definitions">
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<h2>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.1. </span>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading">¶</a></h2>
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<p>The <strong>primary objective of the payroll function</strong> in every organization is to
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pay employees accurately and on time, in compliance with legislative
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requirements, for a full annual payroll cycle.</p>
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<p>payroll at the management level</p>
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</section>
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<section id="payroll-content-knowledge">
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<h2>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">¶</a></h2>
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<p>Payroll administrators should know the following to effectively perform
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their duties:</p>
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<blockquote>
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</div></blockquote>
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</section>
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<section id="technical-skills">
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<h2>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h2>
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<p>The technical skills required by payroll professionals include proficiency in
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computer programs such as payroll software and financial systems,
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spreadsheets, databases and word processing.</p>
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continuous learning.</p>
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</section>
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<section id="personal-and-professional-skills">
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<h2>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h2>
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<p>The following personal and professional skills will assist payroll
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administrators in dealing with the various stakeholders involved in the
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payroll process:</p>
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</div></blockquote>
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</section>
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<section id="behavioural-and-ethical-standards">
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<h2>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h2>
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<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
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must have. Effective payroll professionals should be:</p>
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<blockquote>
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</div></blockquote>
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</section>
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<section id="content-review">
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<h2>Content Review<a class="headerlink" href="#content-review" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.6. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading">¶</a></h2>
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<blockquote>
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<div><ul class="simple">
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<li><p>The primary objective of the payroll function in every organization is to pay</p></li>
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professional skills.</p>
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</section>
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<section id="review-questions">
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<h2>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h2>
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<h2><span class="section-number">2.7. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h2>
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<ol class="arabic simple">
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<li><p>What is the primary objective of the payroll department?</p></li>
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</ol>
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<div>
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<h3><a href="index.html">Table of Contents</a></h3>
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<ul>
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<li><a class="reference internal" href="#">INTRODUCTION TO CANADIAN PAYROLL</a><ul>
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<li><a class="reference internal" href="#payroll-objectives-and-definitions">Payroll Objectives and Definitions</a></li>
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<li><a class="reference internal" href="#payroll-content-knowledge">Payroll Content Knowledge</a></li>
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<li><a class="reference internal" href="#technical-skills">Technical Skills</a></li>
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<li><a class="reference internal" href="#personal-and-professional-skills">Personal and Professional Skills</a></li>
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<li><a class="reference internal" href="#behavioural-and-ethical-standards">Behavioural and Ethical Standards</a></li>
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<li><a class="reference internal" href="#content-review">Content Review</a></li>
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<li><a class="reference internal" href="#review-questions">Review Questions</a></li>
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<li><a class="reference internal" href="#">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
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<li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a></li>
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<li><a class="reference internal" href="#payroll-content-knowledge">2.2. Payroll Content Knowledge</a></li>
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<li><a class="reference internal" href="#technical-skills">2.3. Technical Skills</a></li>
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<li><a class="reference internal" href="#personal-and-professional-skills">2.4. Personal and Professional Skills</a></li>
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<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.5. Behavioural and Ethical Standards</a></li>
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<li><a class="reference internal" href="#content-review">2.6. Content Review</a></li>
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<li><a class="reference internal" href="#review-questions">2.7. Review Questions</a></li>
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</ul>
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</li>
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</ul>
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</div>
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<div>
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<h4>Previous topic</h4>
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<p class="topless"><a href="preface.html"
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title="previous chapter"><span class="section-number">1. </span>PREFACE</a></p>
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</div>
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<div>
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<h4>Next topic</h4>
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<p class="topless"><a href="compliance.html"
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title="next chapter"><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
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</div>
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<div role="note" aria-label="source link">
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<h3>This Page</h3>
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<ul class="this-page-menu">
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<li class="right" style="margin-right: 10px">
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<a href="genindex.html" title="General Index"
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>index</a></li>
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<li class="right" >
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<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
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>next</a> |</li>
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<li class="right" >
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<a href="preface.html" title="1. PREFACE"
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>previous</a> |</li>
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> »</li>
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<li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
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</ul>
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</div>
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