From eed119b9ca9dcb48ea1d81d1325578965be2cef7 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 05:43:25 -0400 Subject: [PATCH] compliance --- docs/build/html/_sources/compliance.rst.txt | 3 +- docs/build/html/compliance.html | 53 ++++---- docs/build/html/index.html | 17 ++- docs/build/html/searchindex.js | 2 +- docs/build/simplepdf/.buildinfo | 2 +- .../simplepdf/Payroll Administration 2025.pdf | Bin 634605 -> 634412 bytes docs/build/simplepdf/index.html | 116 ++++++++---------- 7 files changed, 90 insertions(+), 103 deletions(-) diff --git a/docs/build/html/_sources/compliance.rst.txt b/docs/build/html/_sources/compliance.rst.txt index d595baa..53e9254 100644 --- a/docs/build/html/_sources/compliance.rst.txt +++ b/docs/build/html/_sources/compliance.rst.txt @@ -2,8 +2,7 @@ PAYROLL COMPLIANCE AND REGULATIONS ################################## -Learning Objectives -~~~~~~~~~~~~~~~~~~~ +**Learning Objectives** By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada. This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll diff --git a/docs/build/html/compliance.html b/docs/build/html/compliance.html index 133725a..b5e3673 100644 --- a/docs/build/html/compliance.html +++ b/docs/build/html/compliance.html @@ -42,8 +42,7 @@

4. PAYROLL COMPLIANCE AND REGULATIONS

-
-

4.1. Learning Objectives

+

Learning Objectives

By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada. This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they @@ -60,9 +59,8 @@ an individual is classified as an employee or self-employed.

  • Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed

  • -
    -

    4.2. Introduction

    +

    4.1. Introduction

    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 @@ -79,7 +77,7 @@ 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.

    -

    4.2.1. 2. What are the Payroll’s Objectives?

    +

    4.1.1. 2. What are the Payroll’s Objectives?

    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.

    @@ -119,7 +117,7 @@ must therefore ensure the organization is compliant with all stakeholder require
    -

    4.3. What are the Responsibilities of Payroll Function?

    +

    4.2. What are the Responsibilities of Payroll Function?

    The responsibilities of the payroll practitioner 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, @@ -147,7 +145,7 @@ reports.

    -

    4.4. Content Knowledge

    +

    4.3. Content Knowledge

    Payroll practitioners should know the following to effectively perform their duties:

      @@ -158,7 +156,7 @@ reports.

    -

    4.5. Technical Skills

    +

    4.4. Technical Skills

    The technical skills required by payroll professionals include proficiency in computer programs such as payroll software and financial systems, spreadsheets, databases and word processing.

    @@ -168,7 +166,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must and willing to embrace continuous learning.

    -

    4.6. Personal and Professional Skills

    +

    4.5. Personal and Professional Skills

    The following personal and professional skills will assist payroll practitioners in dealing with the various stakeholders involved in the payroll process:

    @@ -182,7 +180,7 @@ the various stakeholders involved in the payroll process:

    -

    4.7. Behavioural and Ethical Standards

    +

    4.6. Behavioural and Ethical Standards

    Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner must have. Effective payroll professionals should be:

    @@ -198,7 +196,7 @@ must have. Effective payroll professionals should be:

    -

    4.7.1. 3. Payroll Stakeholders

    +

    4.6.1. 3. Payroll Stakeholders

    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 @@ -211,7 +209,7 @@ outsource/software vendors.

    -

    4.8. Government Stakeholders

    +

    4.7. Government Stakeholders

    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-related @@ -251,7 +249,7 @@ provincial/territorial requirements. Québec collects its provincial income tax

    -

    4.9. Federal Government

    +

    4.8. Federal Government

    The 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:

    @@ -280,7 +278,7 @@ employees under federal jurisdiction in the following industries and organizatio
    -

    4.9.1. Review Summary

    +

    4.8.1. Review Summary

    The primary objective of the payroll function in every organization is to ensure that employees are paid accurately and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is critical to maintaining employee satisfaction, legal integrity, and operational efficiency.

    @@ -296,7 +294,7 @@ processes, and payroll reporting. In addition to technical expertise, practition professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.

    -

    4.9.2. Review Questions

    +

    4.8.2. Review Questions

    What is the primary objective of the payroll department?

    List four definitions of payroll.

    @@ -314,23 +312,22 @@ professional skills to manage responsibilities effectively and adapt to evolving

    Table of Contents