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<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>2. INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
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<script src="_static/sphinx_highlight.js?v=dc90522c"></script>
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="3. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
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</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -22,8 +24,14 @@
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="preface.html" title="1. PREFACE"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul>
</div>
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<div class="body" role="main">
<section id="introduction-to-canadian-payroll">
<h1>INTRODUCTION TO CANADIAN PAYROLL<a class="headerlink" href="#introduction-to-canadian-payroll" title="Link to this heading"></a></h1>
<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>
<p>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
@@ -51,7 +59,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p>
<section id="payroll-objectives-and-definitions">
<h2>Payroll Objectives and Definitions<a class="headerlink" href="#payroll-objectives-and-definitions" title="Link to this heading"></a></h2>
<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>
<p>The <strong>primary objective of the payroll function</strong> in every organization is to
pay employees accurately and on time, in compliance with legislative
requirements, for a full annual payroll cycle.</p>
@@ -125,7 +133,7 @@ required reports.</p>
<p>payroll at the management level</p>
</section>
<section id="payroll-content-knowledge">
<h2>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading"></a></h2>
<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>
<p>Payroll administrators should know the following to effectively perform
their duties:</p>
<blockquote>
@@ -146,7 +154,7 @@ provincial/territorial year-end reporting.</p>
</div></blockquote>
</section>
<section id="technical-skills">
<h2>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<p>The technical skills required by payroll professionals include proficiency in
computer programs such as payroll software and financial systems,
spreadsheets, databases and word processing.</p>
@@ -157,7 +165,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h2>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<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>
<p>The following personal and professional skills will assist payroll
administrators in dealing with the various stakeholders involved in the
payroll process:</p>
@@ -177,7 +185,7 @@ government regulations
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h2>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<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>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -197,7 +205,7 @@ dealing with questions and inquiries</p>
</div></blockquote>
</section>
<section id="content-review">
<h2>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.6. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading"></a></h2>
<blockquote>
<div><ul class="simple">
<li><p>The primary objective of the payroll function in every organization is to pay</p></li>
@@ -217,7 +225,7 @@ full annual payroll cycle.</p>
professional skills.</p>
</section>
<section id="review-questions">
<h2>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.7. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>What is the primary objective of the payroll department?</p></li>
</ol>
@@ -234,19 +242,29 @@ professional skills.</p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">Payroll Objectives and Definitions</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#content-review">Content Review</a></li>
<li><a class="reference internal" href="#review-questions">Review Questions</a></li>
<li><a class="reference internal" href="#">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
<li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a></li>
<li><a class="reference internal" href="#payroll-content-knowledge">2.2. Payroll Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">2.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">2.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.5. Behavioural and Ethical Standards</a></li>
<li><a class="reference internal" href="#content-review">2.6. Content Review</a></li>
<li><a class="reference internal" href="#review-questions">2.7. Review Questions</a></li>
</ul>
</li>
</ul>
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="preface.html"
title="previous chapter"><span class="section-number">1. </span>PREFACE</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="compliance.html"
title="next chapter"><span class="section-number">3. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
<ul class="this-page-menu">
@@ -274,8 +292,14 @@ professional skills.</p>
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
>next</a> |</li>
<li class="right" >
<a href="preface.html" title="1. PREFACE"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href="">INTRODUCTION TO CANADIAN PAYROLL</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul>
</div>
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