From f31a58e9ccda846580e85216051320e98a27a787 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 05:12:09 -0400 Subject: [PATCH] compliance --- docs/source/compliance.rst | 26 +++++++++++++++++++++++++- 1 file changed, 25 insertions(+), 1 deletion(-) diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index 2745f43..41b6df0 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -57,4 +57,28 @@ term payroll can refer to: - the department that administers the payroll - the total number of people employed by an organization - the wages and salaries paid out in a year - - a list of employees to be paid and the amount due to each \ No newline at end of file + - a list of employees to be paid and the amount due to each + +**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 +requirements for the various pieces of legislation from these sources. + +**Compliance** is the observance of official requirements. For payroll practitioners, this means +performing payroll functions according to federal and provincial/territorial legislative and +non-governmental stakeholder requirements. + +The legislative requirements are termed 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. + +When dealing with federal and provincial/territorial government agencies, payroll +practitioners must know the many pieces of legislation that regulate their work and the +compliance requirements associated with each. Payroll practitioners are responsible for +ensuring their organization is compliant with all payroll related legislation, thus eliminating +the potential for any fines or penalties. + +In payroll, there are also compliance requirements from other non-government stakeholders, +for example, union collective agreements or group insurance policies. Payroll practitioners +must therefore ensure the organization is compliant with all stakeholder requirements. \ No newline at end of file