alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-08-07 16:38:08 +00:00
Code Issues Packages Projects Releases Wiki Activity

compliance

Browse Source
This commit is contained in:
Alex B.
2025-07-18 21:56:13 -04:00
parent b403edde4c
commit f570bcb69d
9 changed files with 321 additions and 640 deletions
Download Patch File Download Diff File Expand all files Collapse all files

298
docs/build/latex/Payroll-Administration_2025.aux vendored
View File

@@ -11,195 +11,161 @@
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{preface:preface}{{1}{3}{PREFACE}{chapter.1}{}}
\newlabel{preface::doc}{{1}{3}{PREFACE}{chapter.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {2}INTRODUCTION}{5}{chapter.2}\protected@file@percent }
\@writefile{toc}{\contentsline {chapter}{\numberline {2}PAYROLL COMPLIANCE AND REGULATIONS}{5}{chapter.2}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{introduction:introduction}{{2}{5}{INTRODUCTION}{chapter.2}{}}
\newlabel{introduction::doc}{{2}{5}{INTRODUCTION}{chapter.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.1}Outcomes}{5}{section.2.1}\protected@file@percent }
\newlabel{introduction:outcomes}{{2.1}{5}{Outcomes}{section.2.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.1.1}Payroll Legal Framework}{5}{subsection.2.1.1}\protected@file@percent }
\newlabel{introduction:payroll-legal-framework}{{2.1.1}{5}{Payroll Legal Framework}{subsection.2.1.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {3}TERMINOLOGY}{7}{chapter.3}\protected@file@percent }
\newlabel{compliance:payroll-compliance-and-regulations}{{2}{5}{PAYROLL COMPLIANCE AND REGULATIONS}{chapter.2}{}}
\newlabel{compliance::doc}{{2}{5}{PAYROLL COMPLIANCE AND REGULATIONS}{chapter.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.1}Introduction}{5}{section.2.1}\protected@file@percent }
\newlabel{compliance:introduction}{{2.1}{5}{Introduction}{section.2.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.2}Payroll Objectives}{6}{section.2.2}\protected@file@percent }
\newlabel{compliance:payroll-objectives}{{2.2}{6}{Payroll Objectives}{section.2.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.3}Responsibilities and Functions of Payroll}{6}{section.2.3}\protected@file@percent }
\newlabel{compliance:responsibilities-and-functions-of-payroll}{{2.3}{6}{Responsibilities and Functions of Payroll}{section.2.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.4}Payroll Stakeholders}{8}{section.2.4}\protected@file@percent }
\newlabel{compliance:payroll-stakeholders}{{2.4}{8}{Payroll Stakeholders}{section.2.4}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.4.1}Government Stakeholders}{8}{subsection.2.4.1}\protected@file@percent }
\newlabel{compliance:government-stakeholders}{{2.4.1}{8}{Government Stakeholders}{subsection.2.4.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.4.2}Federal Government}{9}{subsection.2.4.2}\protected@file@percent }
\newlabel{compliance:federal-government}{{2.4.2}{9}{Federal Government}{subsection.2.4.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.4.3}Provincial/Territorial Governments}{9}{subsection.2.4.3}\protected@file@percent }
\newlabel{compliance:provincial-territorial-governments}{{2.4.3}{9}{Provincial/Territorial Governments}{subsection.2.4.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.4.4}Internal Stakeholders}{10}{subsection.2.4.4}\protected@file@percent }
\newlabel{compliance:internal-stakeholders}{{2.4.4}{10}{Internal Stakeholders}{subsection.2.4.4}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.4.5}External Stakeholders}{10}{subsection.2.4.5}\protected@file@percent }
\newlabel{compliance:external-stakeholders}{{2.4.5}{10}{External Stakeholders}{subsection.2.4.5}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.5}Legislations and Regulations}{11}{section.2.5}\protected@file@percent }
\newlabel{compliance:legislations-and-regulations}{{2.5}{11}{Legislations and Regulations}{section.2.5}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.5.1}Legislative Compliance}{12}{subsection.2.5.1}\protected@file@percent }
\newlabel{compliance:legislative-compliance}{{2.5.1}{12}{Legislative Compliance}{subsection.2.5.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.5.2}Self\sphinxhyphen {}Assessment}{13}{subsection.2.5.2}\protected@file@percent }
\newlabel{compliance:self-assessment}{{2.5.2}{13}{Self\sphinxhyphen {}Assessment}{subsection.2.5.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.6}The Employee\sphinxhyphen {}Employer Relationship}{13}{section.2.6}\protected@file@percent }
\newlabel{compliance:the-employee-employer-relationship}{{2.6}{13}{The Employee\sphinxhyphen {}Employer Relationship}{section.2.6}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.6.1}Contract of Service (Employment)}{13}{subsection.2.6.1}\protected@file@percent }
\newlabel{compliance:contract-of-service-employment}{{2.6.1}{13}{Contract of Service (Employment)}{subsection.2.6.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.6.2}Contract for Service (Subcontracting)}{14}{subsection.2.6.2}\protected@file@percent }
\newlabel{compliance:contract-for-service-subcontracting}{{2.6.2}{14}{Contract for Service (Subcontracting)}{subsection.2.6.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {2.6.3}Factors Determining the Type of Contract}{14}{subsection.2.6.3}\protected@file@percent }
\newlabel{compliance:factors-determining-the-type-of-contract}{{2.6.3}{14}{Factors Determining the Type of Contract}{subsection.2.6.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.7}Review Summary}{18}{section.2.7}\protected@file@percent }
\newlabel{compliance:review-summary}{{2.7}{18}{Review Summary}{section.2.7}{}}
\@writefile{toc}{\contentsline {section}{\numberline {2.8}Review Questions}{19}{section.2.8}\protected@file@percent }
\newlabel{compliance:review-questions}{{2.8}{19}{Review Questions}{section.2.8}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {3}Canada Pension Plan}{23}{chapter.3}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{terminology:terminology}{{3}{7}{TERMINOLOGY}{chapter.3}{}}
\newlabel{terminology::doc}{{3}{7}{TERMINOLOGY}{chapter.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {3.1}Pensionable Earnings}{7}{section.3.1}\protected@file@percent }
\newlabel{terminology:pensionable-earnings}{{3.1}{7}{Pensionable Earnings}{section.3.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {3.2}Insurable Earnings}{7}{section.3.2}\protected@file@percent }
\newlabel{terminology:insurable-earnings}{{3.2}{7}{Insurable Earnings}{section.3.2}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {4}PAYROLL COMPLIANCE AND REGULATIONS}{9}{chapter.4}\protected@file@percent }
\newlabel{cpp-and-ei:canada-pension-plan}{{3}{23}{Canada Pension Plan}{chapter.3}{}}
\newlabel{cpp-and-ei::doc}{{3}{23}{Canada Pension Plan}{chapter.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {3.1}Who Must Contribute to the Canada Pension Plan}{24}{section.3.1}\protected@file@percent }
\newlabel{cpp-and-ei:who-must-contribute-to-the-canada-pension-plan}{{3.1}{24}{Who Must Contribute to the Canada Pension Plan}{section.3.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {4}Employment Insurance}{25}{chapter.4}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{compliance:payroll-compliance-and-regulations}{{4}{9}{PAYROLL COMPLIANCE AND REGULATIONS}{chapter.4}{}}
\newlabel{compliance::doc}{{4}{9}{PAYROLL COMPLIANCE AND REGULATIONS}{chapter.4}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.1}Introduction}{9}{section.4.1}\protected@file@percent }
\newlabel{compliance:introduction}{{4.1}{9}{Introduction}{section.4.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.2}Payroll Objectives}{10}{section.4.2}\protected@file@percent }
\newlabel{compliance:payroll-objectives}{{4.2}{10}{Payroll Objectives}{section.4.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.3}Responsibilities and Functions of Payroll}{10}{section.4.3}\protected@file@percent }
\newlabel{compliance:responsibilities-and-functions-of-payroll}{{4.3}{10}{Responsibilities and Functions of Payroll}{section.4.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.4}Payroll Stakeholders}{12}{section.4.4}\protected@file@percent }
\newlabel{compliance:payroll-stakeholders}{{4.4}{12}{Payroll Stakeholders}{section.4.4}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.4.1}Government Stakeholders}{12}{subsection.4.4.1}\protected@file@percent }
\newlabel{compliance:government-stakeholders}{{4.4.1}{12}{Government Stakeholders}{subsection.4.4.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.4.2}Federal Government}{13}{subsection.4.4.2}\protected@file@percent }
\newlabel{compliance:federal-government}{{4.4.2}{13}{Federal Government}{subsection.4.4.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.4.3}Provincial/Territorial Governments}{13}{subsection.4.4.3}\protected@file@percent }
\newlabel{compliance:provincial-territorial-governments}{{4.4.3}{13}{Provincial/Territorial Governments}{subsection.4.4.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.4.4}Internal Stakeholders}{14}{subsection.4.4.4}\protected@file@percent }
\newlabel{compliance:internal-stakeholders}{{4.4.4}{14}{Internal Stakeholders}{subsection.4.4.4}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.4.5}External Stakeholders}{14}{subsection.4.4.5}\protected@file@percent }
\newlabel{compliance:external-stakeholders}{{4.4.5}{14}{External Stakeholders}{subsection.4.4.5}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.5}Legislations and Regulations}{15}{section.4.5}\protected@file@percent }
\newlabel{compliance:legislations-and-regulations}{{4.5}{15}{Legislations and Regulations}{section.4.5}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.5.1}Legislative Compliance}{16}{subsection.4.5.1}\protected@file@percent }
\newlabel{compliance:legislative-compliance}{{4.5.1}{16}{Legislative Compliance}{subsection.4.5.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.5.2}Self\sphinxhyphen {}Assessment}{17}{subsection.4.5.2}\protected@file@percent }
\newlabel{compliance:self-assessment}{{4.5.2}{17}{Self\sphinxhyphen {}Assessment}{subsection.4.5.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.6}The Employee\sphinxhyphen {}Employer Relationship}{17}{section.4.6}\protected@file@percent }
\newlabel{compliance:the-employee-employer-relationship}{{4.6}{17}{The Employee\sphinxhyphen {}Employer Relationship}{section.4.6}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.1}Contract of Service (Employment)}{17}{subsection.4.6.1}\protected@file@percent }
\newlabel{compliance:contract-of-service-employment}{{4.6.1}{17}{Contract of Service (Employment)}{subsection.4.6.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.2}Contract for Service (Subcontracting)}{18}{subsection.4.6.2}\protected@file@percent }
\newlabel{compliance:contract-for-service-subcontracting}{{4.6.2}{18}{Contract for Service (Subcontracting)}{subsection.4.6.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.3}Factors Determining the Type of Contract}{18}{subsection.4.6.3}\protected@file@percent }
\newlabel{compliance:factors-determining-the-type-of-contract}{{4.6.3}{18}{Factors Determining the Type of Contract}{subsection.4.6.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.7}Review Summary}{22}{section.4.7}\protected@file@percent }
\newlabel{compliance:review-summary}{{4.7}{22}{Review Summary}{section.4.7}{}}
\@writefile{toc}{\contentsline {section}{\numberline {4.8}Review Questions}{23}{section.4.8}\protected@file@percent }
\newlabel{compliance:review-questions}{{4.8}{23}{Review Questions}{section.4.8}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {5}Canada Pension Plan}{27}{chapter.5}\protected@file@percent }
\newlabel{cpp-and-ei:employment-insurance}{{4}{25}{Employment Insurance}{chapter.4}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {5}Record of Employment}{27}{chapter.5}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{cpp-and-ei:canada-pension-plan}{{5}{27}{Canada Pension Plan}{chapter.5}{}}
\newlabel{cpp-and-ei::doc}{{5}{27}{Canada Pension Plan}{chapter.5}{}}
\@writefile{toc}{\contentsline {section}{\numberline {5.1}Who Must Contribute to the Canada Pension Plan}{28}{section.5.1}\protected@file@percent }
\newlabel{cpp-and-ei:who-must-contribute-to-the-canada-pension-plan}{{5.1}{28}{Who Must Contribute to the Canada Pension Plan}{section.5.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {6}Employment Insurance}{29}{chapter.6}\protected@file@percent }
\newlabel{cpp-and-ei:record-of-employment}{{5}{27}{Record of Employment}{chapter.5}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {6}CALCULATING NET EARNINGS}{29}{chapter.6}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{cpp-and-ei:employment-insurance}{{6}{29}{Employment Insurance}{chapter.6}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {7}Record of Employment}{31}{chapter.7}\protected@file@percent }
\newlabel{compensation:calculating-net-earnings}{{6}{29}{CALCULATING NET EARNINGS}{chapter.6}{}}
\newlabel{compensation::doc}{{6}{29}{CALCULATING NET EARNINGS}{chapter.6}{}}
\@writefile{toc}{\contentsline {section}{\numberline {6.1}Employment Income}{29}{section.6.1}\protected@file@percent }
\newlabel{compensation:employment-income}{{6.1}{29}{Employment Income}{section.6.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {6.2}Allowances}{29}{section.6.2}\protected@file@percent }
\newlabel{compensation:allowances}{{6.2}{29}{Allowances}{section.6.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {6.3}Expenses}{29}{section.6.3}\protected@file@percent }
\newlabel{compensation:expenses}{{6.3}{29}{Expenses}{section.6.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {6.4}Benefits}{29}{section.6.4}\protected@file@percent }
\newlabel{compensation:benefits}{{6.4}{29}{Benefits}{section.6.4}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {7}OBNOARDING EMPLOYEE}{31}{chapter.7}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{cpp-and-ei:record-of-employment}{{7}{31}{Record of Employment}{chapter.7}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {8}DETERMINING ANNUAL AND PAY PERIOD EARNINGS}{33}{chapter.8}\protected@file@percent }
\newlabel{onboarding_employee:obnoarding-employee}{{7}{31}{OBNOARDING EMPLOYEE}{chapter.7}{}}
\newlabel{onboarding_employee::doc}{{7}{31}{OBNOARDING EMPLOYEE}{chapter.7}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.1}Internal Forms}{32}{section.7.1}\protected@file@percent }
\newlabel{onboarding_employee:internal-forms}{{7.1}{32}{Internal Forms}{section.7.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.1.1}Authorization for Hiring}{32}{subsection.7.1.1}\protected@file@percent }
\newlabel{onboarding_employee:authorization-for-hiring}{{7.1.1}{32}{Authorization for Hiring}{subsection.7.1.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.1.2}Union Membership}{32}{subsection.7.1.2}\protected@file@percent }
\newlabel{onboarding_employee:union-membership}{{7.1.2}{32}{Union Membership}{subsection.7.1.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.1.3}Benefit Enrollment Forms}{32}{subsection.7.1.3}\protected@file@percent }
\newlabel{onboarding_employee:benefit-enrollment-forms}{{7.1.3}{32}{Benefit Enrollment Forms}{subsection.7.1.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.1.4}Confidentiality Agreement}{33}{subsection.7.1.4}\protected@file@percent }
\newlabel{onboarding_employee:confidentiality-agreement}{{7.1.4}{33}{Confidentiality Agreement}{subsection.7.1.4}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.2}Required Federal and Provincial/Territorial Forms}{33}{section.7.2}\protected@file@percent }
\newlabel{onboarding_employee:required-federal-and-provincial-territorial-forms}{{7.2}{33}{Required Federal and Provincial/Territorial Forms}{section.7.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.2.1}Tax Credits (TD1)}{33}{subsection.7.2.1}\protected@file@percent }
\newlabel{onboarding_employee:tax-credits-td1}{{7.2.1}{33}{Tax Credits (TD1)}{subsection.7.2.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.2.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} Québec)}{34}{subsection.7.2.2}\protected@file@percent }
\newlabel{onboarding_employee:tax-credits-tp-1015-3-v-quebec}{{7.2.2}{34}{Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} Québec)}{subsection.7.2.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.3}Entering Employee Information into Sage50}{34}{section.7.3}\protected@file@percent }
\newlabel{onboarding_employee:entering-employee-information-into-sage50}{{7.3}{34}{Entering Employee Information into Sage50}{section.7.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {7.3.1}Review Questions}{40}{subsection.7.3.1}\protected@file@percent }
\newlabel{onboarding_employee:review-questions}{{7.3.1}{40}{Review Questions}{subsection.7.3.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.4}Content Review Highlights}{41}{section.7.4}\protected@file@percent }
\newlabel{onboarding_employee:content-review-highlights}{{7.4}{41}{Content Review Highlights}{section.7.4}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.5}Review Questions (Sample)}{41}{section.7.5}\protected@file@percent }
\newlabel{onboarding_employee:review-questions-sample}{{7.5}{41}{Review Questions (Sample)}{section.7.5}{}}
\@writefile{toc}{\contentsline {section}{\numberline {7.6}Example Evaluations}{41}{section.7.6}\protected@file@percent }
\newlabel{onboarding_employee:example-evaluations}{{7.6}{41}{Example Evaluations}{section.7.6}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {8}Payroll Accounting}{43}{chapter.8}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{compensation:determining-annual-and-pay-period-earnings}{{8}{33}{DETERMINING ANNUAL AND PAY PERIOD EARNINGS}{chapter.8}{}}
\newlabel{compensation::doc}{{8}{33}{DETERMINING ANNUAL AND PAY PERIOD EARNINGS}{chapter.8}{}}
\@writefile{toc}{\contentsline {section}{\numberline {8.1}Employment Income}{33}{section.8.1}\protected@file@percent }
\newlabel{compensation:employment-income}{{8.1}{33}{Employment Income}{section.8.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {8.2}Allowances}{33}{section.8.2}\protected@file@percent }
\newlabel{compensation:allowances}{{8.2}{33}{Allowances}{section.8.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {8.3}Expenses}{33}{section.8.3}\protected@file@percent }
\newlabel{compensation:expenses}{{8.3}{33}{Expenses}{section.8.3}{}}
\@writefile{toc}{\contentsline {section}{\numberline {8.4}Benefits}{33}{section.8.4}\protected@file@percent }
\newlabel{compensation:benefits}{{8.4}{33}{Benefits}{section.8.4}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {9}OBNOARDING EMPLOYEE}{35}{chapter.9}\protected@file@percent }
\newlabel{payroll_accounting:payroll-accounting}{{8}{43}{Payroll Accounting}{chapter.8}{}}
\newlabel{payroll_accounting::doc}{{8}{43}{Payroll Accounting}{chapter.8}{}}
\@writefile{toc}{\contentsline {section}{\numberline {8.1}Journal Entries}{43}{section.8.1}\protected@file@percent }
\newlabel{payroll_accounting:journal-entries}{{8.1}{43}{Journal Entries}{section.8.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {8.1.1}Accounting Recap}{43}{subsection.8.1.1}\protected@file@percent }
\newlabel{payroll_accounting:accounting-recap}{{8.1.1}{43}{Accounting Recap}{subsection.8.1.1}{}}
\newlabel{equation:payroll_accounting:AccountingEquation}{{8.1}{43}{Accounting Recap}{equation.8.1.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {8.1.2}Journal Entries}{43}{subsection.8.1.2}\protected@file@percent }
\newlabel{payroll_accounting:id1}{{8.1.2}{43}{Journal Entries}{subsection.8.1.2}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {9}REVIEW QUESTIONS}{45}{chapter.9}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{onboarding_employee:obnoarding-employee}{{9}{35}{OBNOARDING EMPLOYEE}{chapter.9}{}}
\newlabel{onboarding_employee::doc}{{9}{35}{OBNOARDING EMPLOYEE}{chapter.9}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.1}Internal Forms}{36}{section.9.1}\protected@file@percent }
\newlabel{onboarding_employee:internal-forms}{{9.1}{36}{Internal Forms}{section.9.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.1.1}Authorization for Hiring}{36}{subsection.9.1.1}\protected@file@percent }
\newlabel{onboarding_employee:authorization-for-hiring}{{9.1.1}{36}{Authorization for Hiring}{subsection.9.1.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.1.2}Union Membership}{36}{subsection.9.1.2}\protected@file@percent }
\newlabel{onboarding_employee:union-membership}{{9.1.2}{36}{Union Membership}{subsection.9.1.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.1.3}Benefit Enrollment Forms}{36}{subsection.9.1.3}\protected@file@percent }
\newlabel{onboarding_employee:benefit-enrollment-forms}{{9.1.3}{36}{Benefit Enrollment Forms}{subsection.9.1.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.1.4}Confidentiality Agreement}{37}{subsection.9.1.4}\protected@file@percent }
\newlabel{onboarding_employee:confidentiality-agreement}{{9.1.4}{37}{Confidentiality Agreement}{subsection.9.1.4}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.2}Required Federal and Provincial/Territorial Forms}{37}{section.9.2}\protected@file@percent }
\newlabel{onboarding_employee:required-federal-and-provincial-territorial-forms}{{9.2}{37}{Required Federal and Provincial/Territorial Forms}{section.9.2}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.2.1}Tax Credits (TD1)}{37}{subsection.9.2.1}\protected@file@percent }
\newlabel{onboarding_employee:tax-credits-td1}{{9.2.1}{37}{Tax Credits (TD1)}{subsection.9.2.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.2.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} Québec)}{38}{subsection.9.2.2}\protected@file@percent }
\newlabel{onboarding_employee:tax-credits-tp-1015-3-v-quebec}{{9.2.2}{38}{Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} Québec)}{subsection.9.2.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.3}Entering Employee Information into Sage50}{38}{section.9.3}\protected@file@percent }
\newlabel{onboarding_employee:entering-employee-information-into-sage50}{{9.3}{38}{Entering Employee Information into Sage50}{section.9.3}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {9.3.1}Review Questions}{44}{subsection.9.3.1}\protected@file@percent }
\newlabel{onboarding_employee:review-questions}{{9.3.1}{44}{Review Questions}{subsection.9.3.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.4}Content Review Highlights}{45}{section.9.4}\protected@file@percent }
\newlabel{onboarding_employee:content-review-highlights}{{9.4}{45}{Content Review Highlights}{section.9.4}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.5}Review Questions (Sample)}{45}{section.9.5}\protected@file@percent }
\newlabel{onboarding_employee:review-questions-sample}{{9.5}{45}{Review Questions (Sample)}{section.9.5}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.6}Example Evaluations}{45}{section.9.6}\protected@file@percent }
\newlabel{onboarding_employee:example-evaluations}{{9.6}{45}{Example Evaluations}{section.9.6}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {10}Payroll Accounting}{47}{chapter.10}\protected@file@percent }
\newlabel{review_questions:review-questions}{{9}{45}{REVIEW QUESTIONS}{chapter.9}{}}
\newlabel{review_questions::doc}{{9}{45}{REVIEW QUESTIONS}{chapter.9}{}}
\@writefile{toc}{\contentsline {section}{\numberline {9.1}New Employee Information}{45}{section.9.1}\protected@file@percent }
\newlabel{review_questions:new-employee-information}{{9.1}{45}{New Employee Information}{section.9.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {10}TERMINOLOGY}{47}{chapter.10}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{payroll_accounting:payroll-accounting}{{10}{47}{Payroll Accounting}{chapter.10}{}}
\newlabel{payroll_accounting::doc}{{10}{47}{Payroll Accounting}{chapter.10}{}}
\@writefile{toc}{\contentsline {section}{\numberline {10.1}Journal Entries}{47}{section.10.1}\protected@file@percent }
\newlabel{payroll_accounting:journal-entries}{{10.1}{47}{Journal Entries}{section.10.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {10.1.1}Accounting Recap}{47}{subsection.10.1.1}\protected@file@percent }
\newlabel{payroll_accounting:accounting-recap}{{10.1.1}{47}{Accounting Recap}{subsection.10.1.1}{}}
\newlabel{equation:payroll_accounting:AccountingEquation}{{10.1}{47}{Accounting Recap}{equation.10.1.1}{}}
\@writefile{toc}{\contentsline {subsection}{\numberline {10.1.2}Journal Entries}{47}{subsection.10.1.2}\protected@file@percent }
\newlabel{payroll_accounting:id1}{{10.1.2}{47}{Journal Entries}{subsection.10.1.2}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {11}REVIEW QUESTIONS}{49}{chapter.11}\protected@file@percent }
\newlabel{terminology:terminology}{{10}{47}{TERMINOLOGY}{chapter.10}{}}
\newlabel{terminology::doc}{{10}{47}{TERMINOLOGY}{chapter.10}{}}
\@writefile{toc}{\contentsline {section}{\numberline {10.1}Pensionable Earnings}{47}{section.10.1}\protected@file@percent }
\newlabel{terminology:pensionable-earnings}{{10.1}{47}{Pensionable Earnings}{section.10.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {10.2}Insurable Earnings}{47}{section.10.2}\protected@file@percent }
\newlabel{terminology:insurable-earnings}{{10.2}{47}{Insurable Earnings}{section.10.2}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {11}RATES FOR 2025}{49}{chapter.11}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{review_questions:review-questions}{{11}{49}{REVIEW QUESTIONS}{chapter.11}{}}
\newlabel{review_questions::doc}{{11}{49}{REVIEW QUESTIONS}{chapter.11}{}}
\@writefile{toc}{\contentsline {section}{\numberline {11.1}New Employee Information}{49}{section.11.1}\protected@file@percent }
\newlabel{review_questions:new-employee-information}{{11.1}{49}{New Employee Information}{section.11.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {12}TD1}{51}{chapter.12}\protected@file@percent }
\newlabel{rates_2025:rates-for-2025}{{11}{49}{RATES FOR 2025}{chapter.11}{}}
\newlabel{rates_2025::doc}{{11}{49}{RATES FOR 2025}{chapter.11}{}}
\@writefile{toc}{\contentsline {section}{\numberline {11.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{49}{section.11.1}\protected@file@percent }
\newlabel{rates_2025:canada-quebec-pension-plan-cpp-qpp}{{11.1}{49}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{section.11.1}{}}
\@writefile{lot}{\contentsline {table}{\numberline {1}{\ignorespaces CANADA / QUEBEC PENSION PLAN (CPP / QPP)}}{49}{table.11.1}\protected@file@percent }
\newlabel{rates_2025:id1}{{1}{49}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{table.11.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {11.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{49}{section.11.2}\protected@file@percent }
\newlabel{rates_2025:cpp2-contribution-rates-maximums}{{11.2}{49}{CPP2 CONTRIBUTION RATES MAXIMUMS}{section.11.2}{}}
\@writefile{lot}{\contentsline {table}{\numberline {2}{\ignorespaces CPP2 Contribution Rates Maximums}}{49}{table.11.2}\protected@file@percent }
\newlabel{rates_2025:id2}{{2}{49}{CPP2 CONTRIBUTION RATES MAXIMUMS}{table.11.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {11.3}References}{50}{section.11.3}\protected@file@percent }
\newlabel{rates_2025:references}{{11.3}{50}{References}{section.11.3}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {12}REFERENCES}{51}{chapter.12}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{TD1:td1}{{12}{51}{TD1}{chapter.12}{}}
\newlabel{TD1::doc}{{12}{51}{TD1}{chapter.12}{}}
\@writefile{toc}{\contentsline {section}{\numberline {12.1}TD1 \sphinxhyphen {} 2025 Personal Tax Credits Return}{51}{section.12.1}\protected@file@percent }
\newlabel{TD1:td1-2025-personal-tax-credits-return}{{12.1}{51}{TD1 \sphinxhyphen {} 2025 Personal Tax Credits Return}{section.12.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {13}CALCULATING NET PAY}{53}{chapter.13}\protected@file@percent }
\newlabel{references:references}{{12}{51}{REFERENCES}{chapter.12}{}}
\newlabel{references::doc}{{12}{51}{REFERENCES}{chapter.12}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {13}Errors and Errata}{53}{chapter.13}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{calculating-net-pay:calculating-net-pay}{{13}{53}{CALCULATING NET PAY}{chapter.13}{}}
\newlabel{calculating-net-pay::doc}{{13}{53}{CALCULATING NET PAY}{chapter.13}{}}
\@writefile{toc}{\contentsline {section}{\numberline {13.1}Salary}{53}{section.13.1}\protected@file@percent }
\newlabel{calculating-net-pay:salary}{{13.1}{53}{Salary}{section.13.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {13.2}Commission}{53}{section.13.2}\protected@file@percent }
\newlabel{calculating-net-pay:commission}{{13.2}{53}{Commission}{section.13.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {13.3}Pension}{53}{section.13.3}\protected@file@percent }
\newlabel{calculating-net-pay:pension}{{13.3}{53}{Pension}{section.13.3}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {14}RATES FOR 2025}{55}{chapter.14}\protected@file@percent }
\newlabel{errata:errors-and-errata}{{13}{53}{Errors and Errata}{chapter.13}{}}
\newlabel{errata::doc}{{13}{53}{Errors and Errata}{chapter.13}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {14}Glossary}{55}{chapter.14}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{rates_2025:rates-for-2025}{{14}{55}{RATES FOR 2025}{chapter.14}{}}
\newlabel{rates_2025::doc}{{14}{55}{RATES FOR 2025}{chapter.14}{}}
\@writefile{toc}{\contentsline {section}{\numberline {14.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{55}{section.14.1}\protected@file@percent }
\newlabel{rates_2025:canada-quebec-pension-plan-cpp-qpp}{{14.1}{55}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{section.14.1}{}}
\@writefile{lot}{\contentsline {table}{\numberline {1}{\ignorespaces CANADA / QUEBEC PENSION PLAN (CPP / QPP)}}{55}{table.14.1}\protected@file@percent }
\newlabel{rates_2025:id1}{{1}{55}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{table.14.1}{}}
\@writefile{toc}{\contentsline {section}{\numberline {14.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{55}{section.14.2}\protected@file@percent }
\newlabel{rates_2025:cpp2-contribution-rates-maximums}{{14.2}{55}{CPP2 CONTRIBUTION RATES MAXIMUMS}{section.14.2}{}}
\@writefile{lot}{\contentsline {table}{\numberline {2}{\ignorespaces CPP2 Contribution Rates Maximums}}{55}{table.14.2}\protected@file@percent }
\newlabel{rates_2025:id2}{{2}{55}{CPP2 CONTRIBUTION RATES MAXIMUMS}{table.14.2}{}}
\@writefile{toc}{\contentsline {section}{\numberline {14.3}References}{56}{section.14.3}\protected@file@percent }
\newlabel{rates_2025:references}{{14.3}{56}{References}{section.14.3}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {15}REFERENCES}{57}{chapter.15}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{references:references}{{15}{57}{REFERENCES}{chapter.15}{}}
\newlabel{references::doc}{{15}{57}{REFERENCES}{chapter.15}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {16}Errors and Errata}{59}{chapter.16}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{errata:errors-and-errata}{{16}{59}{Errors and Errata}{chapter.16}{}}
\newlabel{errata::doc}{{16}{59}{Errors and Errata}{chapter.16}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {17}TITLE \#}{61}{chapter.17}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{syntax:title}{{17}{61}{TITLE \#}{chapter.17}{}}
\newlabel{syntax::doc}{{17}{61}{TITLE \#}{chapter.17}{}}
\@writefile{toc}{\contentsline {section}{\numberline {17.1}TITLE =}{61}{section.17.1}\protected@file@percent }
\newlabel{syntax:id1}{{17.1}{61}{TITLE =}{section.17.1}{}}
\@writefile{toc}{\contentsline {chapter}{\numberline {18}Glossary}{63}{chapter.18}\protected@file@percent }
\@writefile{lof}{\addvspace {10\p@ }}
\@writefile{lot}{\addvspace {10\p@ }}
\newlabel{index:glossary}{{18}{63}{Glossary}{chapter.18}{}}
\gdef \@abspage@last{67}
\newlabel{index:glossary}{{14}{55}{Glossary}{chapter.14}{}}
\gdef \@abspage@last{59}

18
docs/build/latex/Payroll-Administration_2025.fdb_latexmk vendored
View File

@@ -1,11 +1,11 @@
# Fdb version 4
["makeindex Payroll-Administration_2025.idx"] 1750994945.65144 "Payroll-Administration_2025.idx" "Payroll-Administration_2025.ind" "Payroll-Administration_2025" 1752889869.62512 0
"Payroll-Administration_2025.idx" 1752889868.9889 0 d41d8cd98f00b204e9800998ecf8427e "pdflatex"
["makeindex Payroll-Administration_2025.idx"] 1750994945.65144 "Payroll-Administration_2025.idx" "Payroll-Administration_2025.ind" "Payroll-Administration_2025" 1752890172.0209 0
"Payroll-Administration_2025.idx" 1752890171.42317 0 d41d8cd98f00b204e9800998ecf8427e "pdflatex"
(generated)
"Payroll-Administration_2025.ilg"
"Payroll-Administration_2025.ind"
(rewritten before read)
["pdflatex"] 1752889868.61432 "Payroll-Administration_2025.tex" "Payroll-Administration_2025.pdf" "Payroll-Administration_2025" 1752889869.62538 0
["pdflatex"] 1752890171.05628 "Payroll-Administration_2025.tex" "Payroll-Administration_2025.pdf" "Payroll-Administration_2025" 1752890172.02104 0
"/etc/texmf/web2c/texmf.cnf" 1729307187.57985 475 c0e671620eb5563b2130f56340a5fde8 ""
"/usr/share/texlive/texmf-dist/fonts/map/fontname/texfonts.map" 1577235249 3524 cb3e574dea2d1052e39280babc910dc8 ""
"/usr/share/texlive/texmf-dist/fonts/tfm/jknappen/ec/ecrm1000.tfm" 1136768653 3584 adb004a0c8e7c46ee66cad73671f37b4 ""
@@ -145,11 +145,11 @@
"/usr/share/texmf/web2c/texmf.cnf" 1707919699 40399 f2c302f7d2af602abb742093540a5834 ""
"/var/lib/texmf/fonts/map/pdftex/updmap/pdftex.map" 1729307339.56668 164740 5f02460f8e29b549a9ea60117f5f46e4 ""
"/var/lib/texmf/web2c/pdftex/pdflatex.fmt" 1729307374 6831204 5735eed681e2db0697903be4f74d0da4 ""
"Payroll-Administration_2025.aux" 1752889869.53591 18936 11da9a5d0b4515e22ffd2b012338c691 "pdflatex"
"Payroll-Administration_2025.aux" 1752890171.94018 16130 5c5c79a83125aeb18d527f1a397df8b0 "pdflatex"
"Payroll-Administration_2025.ind" 1750994945.71711 0 d41d8cd98f00b204e9800998ecf8427e "makeindex Payroll-Administration_2025.idx"
"Payroll-Administration_2025.out" 1752889869.53791 11442 34bb0267bb9b4c695da9d8af26d52deb "pdflatex"
"Payroll-Administration_2025.tex" 1752889867.52989 122980 3ae63000bb18f596a6e817ce67dec3e8 ""
"Payroll-Administration_2025.toc" 1752889869.53791 6002 65e692abca2e6edc58d57f525ad07c4a "pdflatex"
"Payroll-Administration_2025.out" 1752890171.94118 10018 34a94a52e10f9d61da115a3fd5df1830 "pdflatex"
"Payroll-Administration_2025.tex" 1752890169.99616 113397 a8b13b257fbfbaf6d7b8080970e6574e ""
"Payroll-Administration_2025.toc" 1752890171.94218 5141 d7e3ef207056123c587af3e8396762a2 "pdflatex"
"onboarding-employee_001.png" 1752263106 68498 a8df1ab9cf3b1b9b05ee1aa0b502e2a9 ""
"onboarding-employee_002.png" 1752263141 66553 075a721eea2b1af1e261675225bca7fd ""
"onboarding-employee_003.png" 1752263171 85574 9c5b7a31633fb1bd91d94555946dd27d ""
@@ -157,7 +157,7 @@
"onboarding-employee_005.png" 1752263237 74577 e66a981e7c6a7e5f739cfb5b7953663f ""
"onboarding-employee_006.png" 1752263259 66031 095d8c3e2264448b81a080a465c908fc ""
"sphinx.sty" 1750459726.26999 54203 ee7fe875437470f5328ee20661bb9f1d ""
"sphinxhighlight.sty" 1752889867.40489 7553 83fb52292c17957d9f4aadcb28c57a87 ""
"sphinxhighlight.sty" 1752890169.88716 7553 83fb52292c17957d9f4aadcb28c57a87 ""
"sphinxlatexadmonitions.sty" 1750459726.26999 19111 5e67a0f91439018bceb7cadf319345e6 ""
"sphinxlatexcontainers.sty" 1750459726.26999 900 d61f923db071a7b54d3cee8a1e6935d3 ""
"sphinxlatexgraphics.sty" 1750459726.26999 4918 c9266041d02bc615d54b890e96e3acd3 ""
@@ -172,7 +172,7 @@
"sphinxlatexstyletext.sty" 1750459726.27199 6759 9e932c65374cfb62686485d331bc975c ""
"sphinxlatextables.sty" 1750459726.27199 57643 7f1013c2fa11942370d867527bdda568 ""
"sphinxmanual.cls" 1750459726.27199 4241 7b0d7a37df7b5715fb0dbd585c52ecdb ""
"sphinxmessages.sty" 1752889867.53589 745 3f5fcd6cdd7964ed608767954a8ced6f ""
"sphinxmessages.sty" 1752890170.00116 745 3f5fcd6cdd7964ed608767954a8ced6f ""
"sphinxoptionsgeometry.sty" 1750459726.27199 2060 6c27b3eba37bde592ae8908ab2c1ac0f ""
"sphinxoptionshyperref.sty" 1750459726.27199 1093 e468489bae7631a7f387b4b0f7bc15d4 ""
"sphinxpackageboxes.sty" 1750459726.27299 36106 1be2053eb1cb9b083b3a75e3657bcb24 ""

128
docs/build/latex/Payroll-Administration_2025.log vendored
View File

@@ -1,4 +1,4 @@
This is pdfTeX, Version 3.141592653-2.6-1.40.25 (TeX Live 2023/Debian) (preloaded format=pdflatex 2024.10.18) 18 JUL 2025 21:51
This is pdfTeX, Version 3.141592653-2.6-1.40.25 (TeX Live 2023/Debian) (preloaded format=pdflatex 2024.10.18) 18 JUL 2025 21:56
entering extended mode
restricted \write18 enabled.
%&-line parsing enabled.
@@ -866,80 +866,80 @@ File: ts1qtm.fd 2009/09/25 v1.2 font definition file for TS1/qtm
]
Chapter 2.
[5] [6
[5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20]
[21] [22
]
Chapter 3.
[7] [8
]
[23] [24]
Chapter 4.
[9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23]
[24] [25] [26
[25
] [26
]
Chapter 5.
[27] [28]
Chapter 6.
[29
[27] [28
] [30
]
Chapter 6.
[29] [30
]
Chapter 7.
[31] [32
]
Chapter 8.
[33] [34
]
Chapter 9.
[35] [36] [37]
<onboarding-employee_001.png, id=575, 452.892pt x 409.53pt>
[31] [32] [33]
<onboarding-employee_001.png, id=503, 452.892pt x 409.53pt>
LaTeX Font Info: Trying to load font information for T1+txtt on input line 2
463.
408.
(/usr/share/texlive/texmf-dist/tex/latex/txfonts/t1txtt.fd
File: t1txtt.fd 2000/12/15 v3.1
)
File: onboarding-employee_001.png Graphic file (type png)
<use onboarding-employee_001.png>
Package pdftex.def Info: onboarding-employee_001.png used on input line 2463.
Package pdftex.def Info: onboarding-employee_001.png used on input line 2408.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[38]
<onboarding-employee_002.png, id=581, 452.892pt x 409.53pt>
[34]
<onboarding-employee_002.png, id=509, 452.892pt x 409.53pt>
File: onboarding-employee_002.png Graphic file (type png)
<use onboarding-employee_002.png>
Package pdftex.def Info: onboarding-employee_002.png used on input line 2465.
Package pdftex.def Info: onboarding-employee_002.png used on input line 2410.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[39 <./onboarding-employee_001.png>]
<onboarding-employee_003.png, id=588, 452.892pt x 409.53pt>
[35 <./onboarding-employee_001.png>]
<onboarding-employee_003.png, id=515, 452.892pt x 409.53pt>
File: onboarding-employee_003.png Graphic file (type png)
<use onboarding-employee_003.png>
Package pdftex.def Info: onboarding-employee_003.png used on input line 2467.
Package pdftex.def Info: onboarding-employee_003.png used on input line 2412.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[40 <./onboarding-employee_002.png>]
<onboarding-employee_004.png, id=594, 452.892pt x 409.53pt>
[36 <./onboarding-employee_002.png>]
<onboarding-employee_004.png, id=521, 452.892pt x 409.53pt>
File: onboarding-employee_004.png Graphic file (type png)
<use onboarding-employee_004.png>
Package pdftex.def Info: onboarding-employee_004.png used on input line 2469.
Package pdftex.def Info: onboarding-employee_004.png used on input line 2414.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[41 <./onboarding-employee_003.png>]
<onboarding-employee_005.png, id=600, 452.892pt x 409.53pt>
[37 <./onboarding-employee_003.png>]
<onboarding-employee_005.png, id=527, 452.892pt x 409.53pt>
File: onboarding-employee_005.png Graphic file (type png)
<use onboarding-employee_005.png>
Package pdftex.def Info: onboarding-employee_005.png used on input line 2471.
Package pdftex.def Info: onboarding-employee_005.png used on input line 2416.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[42 <./onboarding-employee_004.png>]
<onboarding-employee_006.png, id=606, 452.892pt x 409.53pt>
[38 <./onboarding-employee_004.png>]
<onboarding-employee_006.png, id=533, 452.892pt x 409.53pt>
File: onboarding-employee_006.png Graphic file (type png)
<use onboarding-employee_006.png>
Package pdftex.def Info: onboarding-employee_006.png used on input line 2473.
Package pdftex.def Info: onboarding-employee_006.png used on input line 2418.
(pdftex.def) Requested size: 452.89088pt x 409.52899pt.
[43 <./onboarding-employee_005.png>] [44 <./onboarding-employee_006.png>]
[39 <./onboarding-employee_005.png>] [40 <./onboarding-employee_006.png>]
[41] [42
]
Chapter 8.
[43] [44
]
Chapter 9.
[45] [46
]
@@ -948,51 +948,35 @@ Chapter 10.
]
Chapter 11.
[49] [50
[49] [50]
Chapter 12.
[51
] [52
]
Chapter 12.
[51] [52]
Chapter 13.
[53
] [54
[53] [54
]
Chapter 14.
[55] [56]
Chapter 15.
[57
] [58
]
Chapter 16.
[59] [60
]
Chapter 17.
[61] [62
]
Chapter 18.
(./Payroll-Administration_2025.ind) [63] (./Payroll-Administration_2025.aux)
(./Payroll-Administration_2025.ind) [55] (./Payroll-Administration_2025.aux)
***********
LaTeX2e <2023-11-01> patch level 1
L3 programming layer <2024-01-22>
***********
Package rerunfilecheck Info: File `Payroll-Administration_2025.out' has not cha
nged.
(rerunfilecheck) Checksum: 34BB0267BB9B4C695DA9D8AF26D52DEB;11442.
(rerunfilecheck) Checksum: 34A94A52E10F9D61DA115A3FD5DF1830;10018.
)
Here is how much of TeX's memory you used:
17100 strings out of 476106
291275 string characters out of 5793932
17048 strings out of 476106
290473 string characters out of 5793932
1943975 words of memory out of 5000000
38555 multiletter control sequences out of 15000+600000
38522 multiletter control sequences out of 15000+600000
614330 words of font info for 77 fonts, out of 8000000 for 9000
60 hyphenation exceptions out of 8191
72i,14n,83p,1216b,652s stack positions out of 10000i,1000n,20000p,200000b,200000s
72i,14n,83p,1216b,672s stack positions out of 10000i,1000n,20000p,200000b,200000s
</usr/share/texlive/texmf-dist/fonts/type1/public/amsfonts/cm/cmmi10.pfb></us
r/share/texlive/texmf-dist/fonts/type1/public/amsfonts/cm/cmr10.pfb></usr/share
/texmf/fonts/type1/public/tex-gyre/qhvb.pfb></usr/share/texmf/fonts/type1/publi
@@ -1000,10 +984,10 @@ c/tex-gyre/qhvbi.pfb></usr/share/texmf/fonts/type1/public/tex-gyre/qhvr.pfb></u
sr/share/texmf/fonts/type1/public/tex-gyre/qtmb.pfb></usr/share/texmf/fonts/typ
e1/public/tex-gyre/qtmr.pfb></usr/share/texmf/fonts/type1/public/tex-gyre/qtmri
.pfb></usr/share/texlive/texmf-dist/fonts/type1/public/txfonts/t1xtt.pfb>
Output written on Payroll-Administration_2025.pdf (67 pages, 577279 bytes).
Output written on Payroll-Administration_2025.pdf (59 pages, 566493 bytes).
PDF statistics:
793 PDF objects out of 1000 (max. 8388607)
689 compressed objects within 7 object streams
180 named destinations out of 1000 (max. 500000)
611 words of extra memory for PDF output out of 10000 (max. 10000000)
701 PDF objects out of 1000 (max. 8388607)
605 compressed objects within 7 object streams
161 named destinations out of 1000 (max. 500000)
523 words of extra memory for PDF output out of 10000 (max. 10000000)

127
docs/build/latex/Payroll-Administration_2025.out vendored
View File

@@ -1,70 +1,59 @@
\BOOKMARK [0][-]{chapter.1}{\376\377\000P\000R\000E\000F\000A\000C\000E}{}% 1
\BOOKMARK [0][-]{chapter.2}{\376\377\000I\000N\000T\000R\000O\000D\000U\000C\000T\000I\000O\000N}{}% 2
\BOOKMARK [1][-]{section.2.1}{\376\377\000O\000u\000t\000c\000o\000m\000e\000s}{chapter.2}% 3
\BOOKMARK [2][-]{subsection.2.1.1}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000L\000e\000g\000a\000l\000\040\000F\000r\000a\000m\000e\000w\000o\000r\000k}{section.2.1}% 4
\BOOKMARK [0][-]{chapter.3}{\376\377\000T\000E\000R\000M\000I\000N\000O\000L\000O\000G\000Y}{}% 5
\BOOKMARK [1][-]{section.3.1}{\376\377\000P\000e\000n\000s\000i\000o\000n\000a\000b\000l\000e\000\040\000E\000a\000r\000n\000i\000n\000g\000s}{chapter.3}% 6
\BOOKMARK [1][-]{section.3.2}{\376\377\000I\000n\000s\000u\000r\000a\000b\000l\000e\000\040\000E\000a\000r\000n\000i\000n\000g\000s}{chapter.3}% 7
\BOOKMARK [0][-]{chapter.4}{\376\377\000P\000A\000Y\000R\000O\000L\000L\000\040\000C\000O\000M\000P\000L\000I\000A\000N\000C\000E\000\040\000A\000N\000D\000\040\000R\000E\000G\000U\000L\000A\000T\000I\000O\000N\000S}{}% 8
\BOOKMARK [1][-]{section.4.1}{\376\377\000I\000n\000t\000r\000o\000d\000u\000c\000t\000i\000o\000n}{chapter.4}% 9
\BOOKMARK [1][-]{section.4.2}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000O\000b\000j\000e\000c\000t\000i\000v\000e\000s}{chapter.4}% 10
\BOOKMARK [1][-]{section.4.3}{\376\377\000R\000e\000s\000p\000o\000n\000s\000i\000b\000i\000l\000i\000t\000i\000e\000s\000\040\000a\000n\000d\000\040\000F\000u\000n\000c\000t\000i\000o\000n\000s\000\040\000o\000f\000\040\000P\000a\000y\000r\000o\000l\000l}{chapter.4}% 11
\BOOKMARK [1][-]{section.4.4}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{chapter.4}% 12
\BOOKMARK [2][-]{subsection.4.4.1}{\376\377\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.4.4}% 13
\BOOKMARK [2][-]{subsection.4.4.2}{\376\377\000F\000e\000d\000e\000r\000a\000l\000\040\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t}{section.4.4}% 14
\BOOKMARK [2][-]{subsection.4.4.3}{\376\377\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t\000s}{section.4.4}% 15
\BOOKMARK [2][-]{subsection.4.4.4}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.4.4}% 16
\BOOKMARK [2][-]{subsection.4.4.5}{\376\377\000E\000x\000t\000e\000r\000n\000a\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.4.4}% 17
\BOOKMARK [1][-]{section.4.5}{\376\377\000L\000e\000g\000i\000s\000l\000a\000t\000i\000o\000n\000s\000\040\000a\000n\000d\000\040\000R\000e\000g\000u\000l\000a\000t\000i\000o\000n\000s}{chapter.4}% 18
\BOOKMARK [2][-]{subsection.4.5.1}{\376\377\000L\000e\000g\000i\000s\000l\000a\000t\000i\000v\000e\000\040\000C\000o\000m\000p\000l\000i\000a\000n\000c\000e}{section.4.5}% 19
\BOOKMARK [2][-]{subsection.4.5.2}{\376\377\000S\000e\000l\000f\000-\000A\000s\000s\000e\000s\000s\000m\000e\000n\000t}{section.4.5}% 20
\BOOKMARK [1][-]{section.4.6}{\376\377\000T\000h\000e\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000-\000E\000m\000p\000l\000o\000y\000e\000r\000\040\000R\000e\000l\000a\000t\000i\000o\000n\000s\000h\000i\000p}{chapter.4}% 21
\BOOKMARK [2][-]{subsection.4.6.1}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000o\000f\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\051}{section.4.6}% 22
\BOOKMARK [2][-]{subsection.4.6.2}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000f\000o\000r\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000S\000u\000b\000c\000o\000n\000t\000r\000a\000c\000t\000i\000n\000g\000\051}{section.4.6}% 23
\BOOKMARK [2][-]{subsection.4.6.3}{\376\377\000F\000a\000c\000t\000o\000r\000s\000\040\000D\000e\000t\000e\000r\000m\000i\000n\000i\000n\000g\000\040\000t\000h\000e\000\040\000T\000y\000p\000e\000\040\000o\000f\000\040\000C\000o\000n\000t\000r\000a\000c\000t}{section.4.6}% 24
\BOOKMARK [1][-]{section.4.7}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000S\000u\000m\000m\000a\000r\000y}{chapter.4}% 25
\BOOKMARK [1][-]{section.4.8}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{chapter.4}% 26
\BOOKMARK [0][-]{chapter.5}{\376\377\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{}% 27
\BOOKMARK [1][-]{section.5.1}{\376\377\000W\000h\000o\000\040\000M\000u\000s\000t\000\040\000C\000o\000n\000t\000r\000i\000b\000u\000t\000e\000\040\000t\000o\000\040\000t\000h\000e\000\040\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{chapter.5}% 28
\BOOKMARK [0][-]{chapter.6}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000s\000u\000r\000a\000n\000c\000e}{}% 29
\BOOKMARK [0][-]{chapter.7}{\376\377\000R\000e\000c\000o\000r\000d\000\040\000o\000f\000\040\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t}{}% 30
\BOOKMARK [0][-]{chapter.8}{\376\377\000D\000E\000T\000E\000R\000M\000I\000N\000I\000N\000G\000\040\000A\000N\000N\000U\000A\000L\000\040\000A\000N\000D\000\040\000P\000A\000Y\000\040\000P\000E\000R\000I\000O\000D\000\040\000E\000A\000R\000N\000I\000N\000G\000S}{}% 31
\BOOKMARK [1][-]{section.8.1}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000c\000o\000m\000e}{chapter.8}% 32
\BOOKMARK [1][-]{section.8.2}{\376\377\000A\000l\000l\000o\000w\000a\000n\000c\000e\000s}{chapter.8}% 33
\BOOKMARK [1][-]{section.8.3}{\376\377\000E\000x\000p\000e\000n\000s\000e\000s}{chapter.8}% 34
\BOOKMARK [1][-]{section.8.4}{\376\377\000B\000e\000n\000e\000f\000i\000t\000s}{chapter.8}% 35
\BOOKMARK [0][-]{chapter.9}{\376\377\000O\000B\000N\000O\000A\000R\000D\000I\000N\000G\000\040\000E\000M\000P\000L\000O\000Y\000E\000E}{}% 36
\BOOKMARK [1][-]{section.9.1}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 37
\BOOKMARK [2][-]{subsection.9.1.1}{\376\377\000A\000u\000t\000h\000o\000r\000i\000z\000a\000t\000i\000o\000n\000\040\000f\000o\000r\000\040\000H\000i\000r\000i\000n\000g}{section.9.1}% 38
\BOOKMARK [2][-]{subsection.9.1.2}{\376\377\000U\000n\000i\000o\000n\000\040\000M\000e\000m\000b\000e\000r\000s\000h\000i\000p}{section.9.1}% 39
\BOOKMARK [2][-]{subsection.9.1.3}{\376\377\000B\000e\000n\000e\000f\000i\000t\000\040\000E\000n\000r\000o\000l\000l\000m\000e\000n\000t\000\040\000F\000o\000r\000m\000s}{section.9.1}% 40
\BOOKMARK [2][-]{subsection.9.1.4}{\376\377\000C\000o\000n\000f\000i\000d\000e\000n\000t\000i\000a\000l\000i\000t\000y\000\040\000A\000g\000r\000e\000e\000m\000e\000n\000t}{section.9.1}% 41
\BOOKMARK [1][-]{section.9.2}{\376\377\000R\000e\000q\000u\000i\000r\000e\000d\000\040\000F\000e\000d\000e\000r\000a\000l\000\040\000a\000n\000d\000\040\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 42
\BOOKMARK [2][-]{subsection.9.2.1}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000D\0001\000\051}{section.9.2}% 43
\BOOKMARK [2][-]{subsection.9.2.2}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000P\000-\0001\0000\0001\0005\000.\0003\000-\000V\000\040\000-\000\040\000Q\000u\000\351\000b\000e\000c\000\051}{section.9.2}% 44
\BOOKMARK [1][-]{section.9.3}{\376\377\000E\000n\000t\000e\000r\000i\000n\000g\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n\000\040\000i\000n\000t\000o\000\040\000S\000a\000g\000e\0005\0000}{chapter.9}% 45
\BOOKMARK [2][-]{subsection.9.3.1}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{section.9.3}% 46
\BOOKMARK [1][-]{section.9.4}{\376\377\000C\000o\000n\000t\000e\000n\000t\000\040\000R\000e\000v\000i\000e\000w\000\040\000H\000i\000g\000h\000l\000i\000g\000h\000t\000s}{chapter.9}% 47
\BOOKMARK [1][-]{section.9.5}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s\000\040\000\050\000S\000a\000m\000p\000l\000e\000\051}{chapter.9}% 48
\BOOKMARK [1][-]{section.9.6}{\376\377\000E\000x\000a\000m\000p\000l\000e\000\040\000E\000v\000a\000l\000u\000a\000t\000i\000o\000n\000s}{chapter.9}% 49
\BOOKMARK [0][-]{chapter.10}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g}{}% 50
\BOOKMARK [1][-]{section.10.1}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{chapter.10}% 51
\BOOKMARK [2][-]{subsection.10.1.1}{\376\377\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g\000\040\000R\000e\000c\000a\000p}{section.10.1}% 52
\BOOKMARK [2][-]{subsection.10.1.2}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{section.10.1}% 53
\BOOKMARK [0][-]{chapter.11}{\376\377\000R\000E\000V\000I\000E\000W\000\040\000Q\000U\000E\000S\000T\000I\000O\000N\000S}{}% 54
\BOOKMARK [1][-]{section.11.1}{\376\377\000N\000e\000w\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n}{chapter.11}% 55
\BOOKMARK [0][-]{chapter.12}{\376\377\000T\000D\0001}{}% 56
\BOOKMARK [1][-]{section.12.1}{\376\377\000T\000D\0001\000\040\000-\000\040\0002\0000\0002\0005\000\040\000P\000e\000r\000s\000o\000n\000a\000l\000\040\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000R\000e\000t\000u\000r\000n}{chapter.12}% 57
\BOOKMARK [0][-]{chapter.13}{\376\377\000C\000A\000L\000C\000U\000L\000A\000T\000I\000N\000G\000\040\000N\000E\000T\000\040\000P\000A\000Y}{}% 58
\BOOKMARK [1][-]{section.13.1}{\376\377\000S\000a\000l\000a\000r\000y}{chapter.13}% 59
\BOOKMARK [1][-]{section.13.2}{\376\377\000C\000o\000m\000m\000i\000s\000s\000i\000o\000n}{chapter.13}% 60
\BOOKMARK [1][-]{section.13.3}{\376\377\000P\000e\000n\000s\000i\000o\000n}{chapter.13}% 61
\BOOKMARK [0][-]{chapter.14}{\376\377\000R\000A\000T\000E\000S\000\040\000F\000O\000R\000\040\0002\0000\0002\0005}{}% 62
\BOOKMARK [1][-]{section.14.1}{\376\377\000C\000A\000N\000A\000D\000A\000\040\000/\000\040\000Q\000U\000E\000B\000E\000C\000\040\000P\000E\000N\000S\000I\000O\000N\000\040\000P\000L\000A\000N\000\040\000\050\000C\000P\000P\000\040\000/\000\040\000Q\000P\000P\000\051}{chapter.14}% 63
\BOOKMARK [1][-]{section.14.2}{\376\377\000C\000P\000P\0002\000\040\000C\000O\000N\000T\000R\000I\000B\000U\000T\000I\000O\000N\000\040\000R\000A\000T\000E\000S\000\040\000M\000A\000X\000I\000M\000U\000M\000S}{chapter.14}% 64
\BOOKMARK [1][-]{section.14.3}{\376\377\000R\000e\000f\000e\000r\000e\000n\000c\000e\000s}{chapter.14}% 65
\BOOKMARK [0][-]{chapter.15}{\376\377\000R\000E\000F\000E\000R\000E\000N\000C\000E\000S}{}% 66
\BOOKMARK [0][-]{chapter.16}{\376\377\000E\000r\000r\000o\000r\000s\000\040\000a\000n\000d\000\040\000E\000r\000r\000a\000t\000a}{}% 67
\BOOKMARK [0][-]{chapter.17}{\376\377\000T\000I\000T\000L\000E\000\040\000\043}{}% 68
\BOOKMARK [1][-]{section.17.1}{\376\377\000T\000I\000T\000L\000E\000\040\000=}{chapter.17}% 69
\BOOKMARK [0][-]{chapter.18}{\376\377\000G\000l\000o\000s\000s\000a\000r\000y}{}% 70
\BOOKMARK [0][-]{chapter.2}{\376\377\000P\000A\000Y\000R\000O\000L\000L\000\040\000C\000O\000M\000P\000L\000I\000A\000N\000C\000E\000\040\000A\000N\000D\000\040\000R\000E\000G\000U\000L\000A\000T\000I\000O\000N\000S}{}% 2
\BOOKMARK [1][-]{section.2.1}{\376\377\000I\000n\000t\000r\000o\000d\000u\000c\000t\000i\000o\000n}{chapter.2}% 3
\BOOKMARK [1][-]{section.2.2}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000O\000b\000j\000e\000c\000t\000i\000v\000e\000s}{chapter.2}% 4
\BOOKMARK [1][-]{section.2.3}{\376\377\000R\000e\000s\000p\000o\000n\000s\000i\000b\000i\000l\000i\000t\000i\000e\000s\000\040\000a\000n\000d\000\040\000F\000u\000n\000c\000t\000i\000o\000n\000s\000\040\000o\000f\000\040\000P\000a\000y\000r\000o\000l\000l}{chapter.2}% 5
\BOOKMARK [1][-]{section.2.4}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{chapter.2}% 6
\BOOKMARK [2][-]{subsection.2.4.1}{\376\377\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.2.4}% 7
\BOOKMARK [2][-]{subsection.2.4.2}{\376\377\000F\000e\000d\000e\000r\000a\000l\000\040\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t}{section.2.4}% 8
\BOOKMARK [2][-]{subsection.2.4.3}{\376\377\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000G\000o\000v\000e\000r\000n\000m\000e\000n\000t\000s}{section.2.4}% 9
\BOOKMARK [2][-]{subsection.2.4.4}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.2.4}% 10
\BOOKMARK [2][-]{subsection.2.4.5}{\376\377\000E\000x\000t\000e\000r\000n\000a\000l\000\040\000S\000t\000a\000k\000e\000h\000o\000l\000d\000e\000r\000s}{section.2.4}% 11
\BOOKMARK [1][-]{section.2.5}{\376\377\000L\000e\000g\000i\000s\000l\000a\000t\000i\000o\000n\000s\000\040\000a\000n\000d\000\040\000R\000e\000g\000u\000l\000a\000t\000i\000o\000n\000s}{chapter.2}% 12
\BOOKMARK [2][-]{subsection.2.5.1}{\376\377\000L\000e\000g\000i\000s\000l\000a\000t\000i\000v\000e\000\040\000C\000o\000m\000p\000l\000i\000a\000n\000c\000e}{section.2.5}% 13
\BOOKMARK [2][-]{subsection.2.5.2}{\376\377\000S\000e\000l\000f\000-\000A\000s\000s\000e\000s\000s\000m\000e\000n\000t}{section.2.5}% 14
\BOOKMARK [1][-]{section.2.6}{\376\377\000T\000h\000e\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000-\000E\000m\000p\000l\000o\000y\000e\000r\000\040\000R\000e\000l\000a\000t\000i\000o\000n\000s\000h\000i\000p}{chapter.2}% 15
\BOOKMARK [2][-]{subsection.2.6.1}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000o\000f\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\051}{section.2.6}% 16
\BOOKMARK [2][-]{subsection.2.6.2}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000f\000o\000r\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000S\000u\000b\000c\000o\000n\000t\000r\000a\000c\000t\000i\000n\000g\000\051}{section.2.6}% 17
\BOOKMARK [2][-]{subsection.2.6.3}{\376\377\000F\000a\000c\000t\000o\000r\000s\000\040\000D\000e\000t\000e\000r\000m\000i\000n\000i\000n\000g\000\040\000t\000h\000e\000\040\000T\000y\000p\000e\000\040\000o\000f\000\040\000C\000o\000n\000t\000r\000a\000c\000t}{section.2.6}% 18
\BOOKMARK [1][-]{section.2.7}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000S\000u\000m\000m\000a\000r\000y}{chapter.2}% 19
\BOOKMARK [1][-]{section.2.8}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{chapter.2}% 20
\BOOKMARK [0][-]{chapter.3}{\376\377\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{}% 21
\BOOKMARK [1][-]{section.3.1}{\376\377\000W\000h\000o\000\040\000M\000u\000s\000t\000\040\000C\000o\000n\000t\000r\000i\000b\000u\000t\000e\000\040\000t\000o\000\040\000t\000h\000e\000\040\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{chapter.3}% 22
\BOOKMARK [0][-]{chapter.4}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000s\000u\000r\000a\000n\000c\000e}{}% 23
\BOOKMARK [0][-]{chapter.5}{\376\377\000R\000e\000c\000o\000r\000d\000\040\000o\000f\000\040\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t}{}% 24
\BOOKMARK [0][-]{chapter.6}{\376\377\000C\000A\000L\000C\000U\000L\000A\000T\000I\000N\000G\000\040\000N\000E\000T\000\040\000E\000A\000R\000N\000I\000N\000G\000S}{}% 25
\BOOKMARK [1][-]{section.6.1}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000c\000o\000m\000e}{chapter.6}% 26
\BOOKMARK [1][-]{section.6.2}{\376\377\000A\000l\000l\000o\000w\000a\000n\000c\000e\000s}{chapter.6}% 27
\BOOKMARK [1][-]{section.6.3}{\376\377\000E\000x\000p\000e\000n\000s\000e\000s}{chapter.6}% 28
\BOOKMARK [1][-]{section.6.4}{\376\377\000B\000e\000n\000e\000f\000i\000t\000s}{chapter.6}% 29
\BOOKMARK [0][-]{chapter.7}{\376\377\000O\000B\000N\000O\000A\000R\000D\000I\000N\000G\000\040\000E\000M\000P\000L\000O\000Y\000E\000E}{}% 30
\BOOKMARK [1][-]{section.7.1}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.7}% 31
\BOOKMARK [2][-]{subsection.7.1.1}{\376\377\000A\000u\000t\000h\000o\000r\000i\000z\000a\000t\000i\000o\000n\000\040\000f\000o\000r\000\040\000H\000i\000r\000i\000n\000g}{section.7.1}% 32
\BOOKMARK [2][-]{subsection.7.1.2}{\376\377\000U\000n\000i\000o\000n\000\040\000M\000e\000m\000b\000e\000r\000s\000h\000i\000p}{section.7.1}% 33
\BOOKMARK [2][-]{subsection.7.1.3}{\376\377\000B\000e\000n\000e\000f\000i\000t\000\040\000E\000n\000r\000o\000l\000l\000m\000e\000n\000t\000\040\000F\000o\000r\000m\000s}{section.7.1}% 34
\BOOKMARK [2][-]{subsection.7.1.4}{\376\377\000C\000o\000n\000f\000i\000d\000e\000n\000t\000i\000a\000l\000i\000t\000y\000\040\000A\000g\000r\000e\000e\000m\000e\000n\000t}{section.7.1}% 35
\BOOKMARK [1][-]{section.7.2}{\376\377\000R\000e\000q\000u\000i\000r\000e\000d\000\040\000F\000e\000d\000e\000r\000a\000l\000\040\000a\000n\000d\000\040\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.7}% 36
\BOOKMARK [2][-]{subsection.7.2.1}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000D\0001\000\051}{section.7.2}% 37
\BOOKMARK [2][-]{subsection.7.2.2}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000P\000-\0001\0000\0001\0005\000.\0003\000-\000V\000\040\000-\000\040\000Q\000u\000\351\000b\000e\000c\000\051}{section.7.2}% 38
\BOOKMARK [1][-]{section.7.3}{\376\377\000E\000n\000t\000e\000r\000i\000n\000g\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n\000\040\000i\000n\000t\000o\000\040\000S\000a\000g\000e\0005\0000}{chapter.7}% 39
\BOOKMARK [2][-]{subsection.7.3.1}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{section.7.3}% 40
\BOOKMARK [1][-]{section.7.4}{\376\377\000C\000o\000n\000t\000e\000n\000t\000\040\000R\000e\000v\000i\000e\000w\000\040\000H\000i\000g\000h\000l\000i\000g\000h\000t\000s}{chapter.7}% 41
\BOOKMARK [1][-]{section.7.5}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s\000\040\000\050\000S\000a\000m\000p\000l\000e\000\051}{chapter.7}% 42
\BOOKMARK [1][-]{section.7.6}{\376\377\000E\000x\000a\000m\000p\000l\000e\000\040\000E\000v\000a\000l\000u\000a\000t\000i\000o\000n\000s}{chapter.7}% 43
\BOOKMARK [0][-]{chapter.8}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g}{}% 44
\BOOKMARK [1][-]{section.8.1}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{chapter.8}% 45
\BOOKMARK [2][-]{subsection.8.1.1}{\376\377\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g\000\040\000R\000e\000c\000a\000p}{section.8.1}% 46
\BOOKMARK [2][-]{subsection.8.1.2}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{section.8.1}% 47
\BOOKMARK [0][-]{chapter.9}{\376\377\000R\000E\000V\000I\000E\000W\000\040\000Q\000U\000E\000S\000T\000I\000O\000N\000S}{}% 48
\BOOKMARK [1][-]{section.9.1}{\376\377\000N\000e\000w\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n}{chapter.9}% 49
\BOOKMARK [0][-]{chapter.10}{\376\377\000T\000E\000R\000M\000I\000N\000O\000L\000O\000G\000Y}{}% 50
\BOOKMARK [1][-]{section.10.1}{\376\377\000P\000e\000n\000s\000i\000o\000n\000a\000b\000l\000e\000\040\000E\000a\000r\000n\000i\000n\000g\000s}{chapter.10}% 51
\BOOKMARK [1][-]{section.10.2}{\376\377\000I\000n\000s\000u\000r\000a\000b\000l\000e\000\040\000E\000a\000r\000n\000i\000n\000g\000s}{chapter.10}% 52
\BOOKMARK [0][-]{chapter.11}{\376\377\000R\000A\000T\000E\000S\000\040\000F\000O\000R\000\040\0002\0000\0002\0005}{}% 53
\BOOKMARK [1][-]{section.11.1}{\376\377\000C\000A\000N\000A\000D\000A\000\040\000/\000\040\000Q\000U\000E\000B\000E\000C\000\040\000P\000E\000N\000S\000I\000O\000N\000\040\000P\000L\000A\000N\000\040\000\050\000C\000P\000P\000\040\000/\000\040\000Q\000P\000P\000\051}{chapter.11}% 54
\BOOKMARK [1][-]{section.11.2}{\376\377\000C\000P\000P\0002\000\040\000C\000O\000N\000T\000R\000I\000B\000U\000T\000I\000O\000N\000\040\000R\000A\000T\000E\000S\000\040\000M\000A\000X\000I\000M\000U\000M\000S}{chapter.11}% 55
\BOOKMARK [1][-]{section.11.3}{\376\377\000R\000e\000f\000e\000r\000e\000n\000c\000e\000s}{chapter.11}% 56
\BOOKMARK [0][-]{chapter.12}{\376\377\000R\000E\000F\000E\000R\000E\000N\000C\000E\000S}{}% 57
\BOOKMARK [0][-]{chapter.13}{\376\377\000E\000r\000r\000o\000r\000s\000\040\000a\000n\000d\000\040\000E\000r\000r\000a\000t\000a}{}% 58
\BOOKMARK [0][-]{chapter.14}{\376\377\000G\000l\000o\000s\000s\000a\000r\000y}{}% 59

BIN
docs/build/latex/Payroll-Administration_2025.pdf vendored
View File

Binary file not shown.

263
docs/build/latex/Payroll-Administration_2025.tex vendored
View File

@@ -183,61 +183,6 @@ Québec\sphinxhyphen{}specific legislation
\sphinxstepscope
\chapter{INTRODUCTION}
\label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}}
\section{Outcomes}
\label{\detokenize{introduction:outcomes}}
\sphinxAtStartPar
Applying federal and provincial payroll legislation, regulations, and policies to ensure compliance with the legal framework governing payroll in Canada.
\begin{itemize}
\item {}
\sphinxAtStartPar
CPP/QPP
\item {}
\sphinxAtStartPar
EI
\item {}
\sphinxAtStartPar
Income Tax (Federal, ON and QC)
\end{itemize}
\sphinxAtStartPar
Calculating regular individual pay
\sphinxAtStartPar
Calculating non\sphinxhyphen{}regular individual pay
\sphinxAtStartPar
Calculating termination pay
\sphinxAtStartPar
Completing a Record of Employment (ROE)
\subsection{Payroll Legal Framework}
\label{\detokenize{introduction:payroll-legal-framework}}
\sphinxAtStartPar
The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.
\sphinxstepscope
\chapter{TERMINOLOGY}
\label{\detokenize{terminology:terminology}}\label{\detokenize{terminology::doc}}
\section{Pensionable Earnings}
\label{\detokenize{terminology:pensionable-earnings}}
\section{Insurable Earnings}
\label{\detokenize{terminology:insurable-earnings}}
\sphinxstepscope
\chapter{PAYROLL COMPLIANCE AND REGULATIONS}
\label{\detokenize{compliance:payroll-compliance-and-regulations}}\label{\detokenize{compliance::doc}}
\sphinxAtStartPar
@@ -2017,8 +1962,8 @@ explanation of what payroll information must be tracked for ROE reporting purpos
\sphinxstepscope
\chapter{DETERMINING ANNUAL AND PAY PERIOD EARNINGS}
\label{\detokenize{compensation:determining-annual-and-pay-period-earnings}}\label{\detokenize{compensation::doc}}
\chapter{CALCULATING NET EARNINGS}
\label{\detokenize{compensation:calculating-net-earnings}}\label{\detokenize{compensation::doc}}
\section{Employment Income}
\label{\detokenize{compensation:employment-income}}
@@ -2678,198 +2623,14 @@ Which one of the following is correct?
\sphinxstepscope
\chapter{TD1}
\label{\detokenize{TD1:td1}}\label{\detokenize{TD1::doc}}
\chapter{TERMINOLOGY}
\label{\detokenize{terminology:terminology}}\label{\detokenize{terminology::doc}}
\section{TD1 \sphinxhyphen{} 2025 Personal Tax Credits Return}
\label{\detokenize{TD1:td1-2025-personal-tax-credits-return}}
\section{Pensionable Earnings}
\label{\detokenize{terminology:pensionable-earnings}}
\begin{savenotes}\sphinxattablestart
\sphinxthistablewithglobalstyle
\centering
\begin{tabulary}{\linewidth}[t]{TT}
\sphinxtoprule
\sphinxtableatstartofbodyhook
\sphinxAtStartPar
Last name
&\\
\sphinxhline
\sphinxAtStartPar
First name and initial(s)
&\\
\sphinxhline
\sphinxAtStartPar
Date of birth (Year/Month/Day)
&\\
\sphinxhline
\sphinxAtStartPar
Employee number
&\\
\sphinxhline
\sphinxAtStartPar
Address
&
\sphinxAtStartPar
Postal Code
\\
\sphinxbottomrule
\end{tabulary}
\sphinxtableafterendhook\par
\sphinxattableend\end{savenotes}
\sphinxAtStartPar
1. Basic personal amount \sphinxhyphen{} Every resident of Canada can enter a basic
personal amount of \$16,129. However, if your net income from all sources will
be greater than \$177,882 and you enter \$16,129, you may have an amount owing
on your income tax and benefit return at the end of the tax year. If your
income from all sources will be greater than \$177,882 you have the option to
calculate a partial claim. To do so, fill in the appropriate section of Form
TD1\sphinxhyphen{}WS, Worksheet for the 2025 Personal Tax Credits Return, and enter the
calculated amount here. \textasciicircum{}
\sphinxAtStartPar
2. Canada caregiver amount for infirm children under age 18 \sphinxhyphen{} Only one parent
may claim \$2,687 for each infirm child born in 2008 or later who lives with
both parents throughout the year. If the child does not live with both
parents throughout the year, the parent who has the right to claim the
“Amount for an eligible dependant” on line 8 may also claim the Canada
caregiver amount for the child. \textasciicircum{}
\sphinxAtStartPar
3. Age amount \sphinxhyphen{} If you will be 65 or older on December 31, 2025, and your net
income for the year from all sources will be \$45,522 or less, enter \$9,028.
You may enter a partial amount if your net income for the year will be
between \$45,522 and \$105,709. To calculate a partial amount, fill out the
line 3 section of Form TD1\sphinxhyphen{}WS. \textasciicircum{}
\sphinxAtStartPar
4. Pension income amount \sphinxhyphen{} If you will receive regular pension payments from
a pension plan or fund (not including Canada Pension Plan, Quebec Pension
Plan, old age security, or guaranteed income supplement payments), enter
whichever is less: \$2,000 or your estimated annual pension income. \textasciicircum{}
\sphinxAtStartPar
5. Tuition (full\sphinxhyphen{}time and part\sphinxhyphen{}time) \sphinxhyphen{} Fill in this section if you are a
student at a university or college, or an educational institution certified
by Employment and Social Development Canada, and you will pay more than \$100
per institution in tuition fees. Enter the total tuition fees that you will
pay if you are a full\sphinxhyphen{}time or part\sphinxhyphen{}time student. \textasciicircum{}
\sphinxAtStartPar
6. Disability amount \sphinxhyphen{} If you will claim the disability amount on your income
tax and benefit return by using Form T2201, Disability Tax Credit
Certificate, enter \$10,138. \textasciicircum{}
\sphinxAtStartPar
7. Spouse or common\sphinxhyphen{}law partner amount \sphinxhyphen{} Enter the difference between the
amount on line 1 (line 1 plus \$2,687 if your spouse or common\sphinxhyphen{}law partner is
infirm) and your spouse’s or common\sphinxhyphen{}law partner’s estimated net income for
the year if two of the following conditions apply:
\begin{itemize}
\item {}
\sphinxAtStartPar
You are supporting your spouse or common\sphinxhyphen{}law partner who lives with you
\item {}
\sphinxAtStartPar
Your spouse or common\sphinxhyphen{}law partner’s net income for the year will be less
\end{itemize}
\sphinxAtStartPar
than the amount on line 1 (line 1 plus \$2,687 if your spouse or common\sphinxhyphen{}law
partner is infirm)
\sphinxAtStartPar
In all cases, go to line 9 if your spouse or common\sphinxhyphen{}law partner is infirm and
has a net income for the year of \$28,798 or less. \textasciicircum{}
\sphinxAtStartPar
8. Amount for an eligible dependant \sphinxhyphen{} Enter the difference between the amount
on line 1 (line 1 plus \$2,687 if your eligible dependant is infirm) and your
eligible dependant’s estimated net income for the year if all of the
following conditions apply:
\begin{itemize}
\item {}
\sphinxAtStartPar
You do not have a spouse or common\sphinxhyphen{}law partner, or you have a spouse or
\end{itemize}
\sphinxAtStartPar
common\sphinxhyphen{}law partner who does not live with you and who you are not supporting
or being supported by
\begin{itemize}
\item {}
\sphinxAtStartPar
You are supporting the dependant who is related to you and lives with you
\item {}
\sphinxAtStartPar
The dependant’s net income for the year will be less than the amount on
\end{itemize}
\sphinxAtStartPar
line 1 (line 1 plus \$2,687 if your dependant is infirm and you cannot claim
the Canada caregiver amount for infirm children under 18 years of age for
this dependant)
\sphinxAtStartPar
In all cases, go to line 9 if your dependant is18 years or older, infirm, and
has a net income for the year of \$28,798 or less. \textasciicircum{}
\sphinxAtStartPar
9. Canada caregiver amount for eligible dependant or spouse or common\sphinxhyphen{}law
partner \sphinxhyphen{} Fill out this section if, at any time in the year, you support an
infirm eligible dependant (aged 18 or older)or an infirm spouse or common\sphinxhyphen{}law
partner whose net income for the year will be \$28,798 or less. To calculate
the amount you may enter here, fill out the line 9 section of Form TD1\sphinxhyphen{}WS. \textasciicircum{}
\sphinxAtStartPar
10. Canada caregiver amount for dependant(s) age 18 or older \sphinxhyphen{} If, at any
time in the year, you support an infirm dependant age 18 or older (other than
the spouse or common\sphinxhyphen{}law partner or eligible dependant you claimed an amount
for on line 9 or could have claimed an amount for if their net income were
under \$18,816) whose net income for the year will be \$20,197 or less, enter
\$8,601. You may enter a partial amount if their net income for the year will
be between \$20,197 and \$28,798. To calculate a partial amount, fill out the
line 10 section of Form TD1\sphinxhyphen{}WS. This worksheet may also be used to calculate
your part of the amount if you are sharing it with another caregiver who
supports the same dependant. You may claim this amount for more than one
infirm dependant age 18 or older. \textasciicircum{}
\sphinxAtStartPar
11. Amounts transferred from your spouse or common\sphinxhyphen{}law partner \sphinxhyphen{} If your
spouse or common\sphinxhyphen{}law partner will not use all of their age amount, pension
income amount, tuition amount, or disability amount on their income tax and
benefit return, enter the unused amount. \textasciicircum{}
\sphinxAtStartPar
12. Amounts transferred from a dependant \sphinxhyphen{} If your dependant will not use all
of their disability amount on their income tax and benefit return, enter the
unused amount. If your or your spouse’s or common\sphinxhyphen{}law partner’s dependent
child or grandchild will not use all of their tuition amount on their income
tax and benefit return, enter the unused amount. \textasciicircum{}
\sphinxAtStartPar
13. TOTAL CLAIM AMOUNT \sphinxhyphen{} Add lines 1 to 12. Your employer or payer will use
this amount to determine the amount of your tax deductions. \textasciicircum{}
\sphinxstepscope
\chapter{CALCULATING NET PAY}
\label{\detokenize{calculating-net-pay:calculating-net-pay}}\label{\detokenize{calculating-net-pay::doc}}
\section{Salary}
\label{\detokenize{calculating-net-pay:salary}}
\section{Commission}
\label{\detokenize{calculating-net-pay:commission}}
\section{Pension}
\label{\detokenize{calculating-net-pay:pension}}
\section{Insurable Earnings}
\label{\detokenize{terminology:insurable-earnings}}
\sphinxstepscope
@@ -3091,14 +2852,6 @@ Maimum annual self\sphinxhyphen{}employed contribution
\chapter{Errors and Errata}
\label{\detokenize{errata:errors-and-errata}}\label{\detokenize{errata::doc}}
\sphinxstepscope
\chapter{TITLE \#}
\label{\detokenize{syntax:title}}\label{\detokenize{syntax::doc}}
\section{TITLE =}
\label{\detokenize{syntax:id1}}
\chapter{Glossary}
\label{\detokenize{index:glossary}}\begin{itemize}

127
docs/build/latex/Payroll-Administration_2025.toc vendored
View File

@@ -1,71 +1,60 @@
\babel@toc {english}{}\relax
\contentsline {chapter}{\numberline {1}PREFACE}{3}{chapter.1}%
\contentsline {chapter}{\numberline {2}INTRODUCTION}{5}{chapter.2}%
\contentsline {section}{\numberline {2.1}Outcomes}{5}{section.2.1}%
\contentsline {subsection}{\numberline {2.1.1}Payroll Legal Framework}{5}{subsection.2.1.1}%
\contentsline {chapter}{\numberline {3}TERMINOLOGY}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}Pensionable Earnings}{7}{section.3.1}%
\contentsline {section}{\numberline {3.2}Insurable Earnings}{7}{section.3.2}%
\contentsline {chapter}{\numberline {4}PAYROLL COMPLIANCE AND REGULATIONS}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Introduction}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}Payroll Objectives}{10}{section.4.2}%
\contentsline {section}{\numberline {4.3}Responsibilities and Functions of Payroll}{10}{section.4.3}%
\contentsline {section}{\numberline {4.4}Payroll Stakeholders}{12}{section.4.4}%
\contentsline {subsection}{\numberline {4.4.1}Government Stakeholders}{12}{subsection.4.4.1}%
\contentsline {subsection}{\numberline {4.4.2}Federal Government}{13}{subsection.4.4.2}%
\contentsline {subsection}{\numberline {4.4.3}Provincial/Territorial Governments}{13}{subsection.4.4.3}%
\contentsline {subsection}{\numberline {4.4.4}Internal Stakeholders}{14}{subsection.4.4.4}%
\contentsline {subsection}{\numberline {4.4.5}External Stakeholders}{14}{subsection.4.4.5}%
\contentsline {section}{\numberline {4.5}Legislations and Regulations}{15}{section.4.5}%
\contentsline {subsection}{\numberline {4.5.1}Legislative Compliance}{16}{subsection.4.5.1}%
\contentsline {subsection}{\numberline {4.5.2}Self\sphinxhyphen {}Assessment}{17}{subsection.4.5.2}%
\contentsline {section}{\numberline {4.6}The Employee\sphinxhyphen {}Employer Relationship}{17}{section.4.6}%
\contentsline {subsection}{\numberline {4.6.1}Contract of Service (Employment)}{17}{subsection.4.6.1}%
\contentsline {subsection}{\numberline {4.6.2}Contract for Service (Subcontracting)}{18}{subsection.4.6.2}%
\contentsline {subsection}{\numberline {4.6.3}Factors Determining the Type of Contract}{18}{subsection.4.6.3}%
\contentsline {section}{\numberline {4.7}Review Summary}{22}{section.4.7}%
\contentsline {section}{\numberline {4.8}Review Questions}{23}{section.4.8}%
\contentsline {chapter}{\numberline {5}Canada Pension Plan}{27}{chapter.5}%
\contentsline {section}{\numberline {5.1}Who Must Contribute to the Canada Pension Plan}{28}{section.5.1}%
\contentsline {chapter}{\numberline {6}Employment Insurance}{29}{chapter.6}%
\contentsline {chapter}{\numberline {7}Record of Employment}{31}{chapter.7}%
\contentsline {chapter}{\numberline {8}DETERMINING ANNUAL AND PAY PERIOD EARNINGS}{33}{chapter.8}%
\contentsline {section}{\numberline {8.1}Employment Income}{33}{section.8.1}%
\contentsline {section}{\numberline {8.2}Allowances}{33}{section.8.2}%
\contentsline {section}{\numberline {8.3}Expenses}{33}{section.8.3}%
\contentsline {section}{\numberline {8.4}Benefits}{33}{section.8.4}%
\contentsline {chapter}{\numberline {9}OBNOARDING EMPLOYEE}{35}{chapter.9}%
\contentsline {section}{\numberline {9.1}Internal Forms}{36}{section.9.1}%
\contentsline {subsection}{\numberline {9.1.1}Authorization for Hiring}{36}{subsection.9.1.1}%
\contentsline {subsection}{\numberline {9.1.2}Union Membership}{36}{subsection.9.1.2}%
\contentsline {subsection}{\numberline {9.1.3}Benefit Enrollment Forms}{36}{subsection.9.1.3}%
\contentsline {subsection}{\numberline {9.1.4}Confidentiality Agreement}{37}{subsection.9.1.4}%
\contentsline {section}{\numberline {9.2}Required Federal and Provincial/Territorial Forms}{37}{section.9.2}%
\contentsline {subsection}{\numberline {9.2.1}Tax Credits (TD1)}{37}{subsection.9.2.1}%
\contentsline {subsection}{\numberline {9.2.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \sphinxhyphen {} Québec)}{38}{subsection.9.2.2}%
\contentsline {section}{\numberline {9.3}Entering Employee Information into Sage50}{38}{section.9.3}%
\contentsline {subsection}{\numberline {9.3.1}Review Questions}{44}{subsection.9.3.1}%
\contentsline {section}{\numberline {9.4}Content Review Highlights}{45}{section.9.4}%
\contentsline {section}{\numberline {9.5}Review Questions (Sample)}{45}{section.9.5}%
\contentsline {section}{\numberline {9.6}Example Evaluations}{45}{section.9.6}%
\contentsline {chapter}{\numberline {10}Payroll Accounting}{47}{chapter.10}%
\contentsline {section}{\numberline {10.1}Journal Entries}{47}{section.10.1}%
\contentsline {subsection}{\numberline {10.1.1}Accounting Recap}{47}{subsection.10.1.1}%
\contentsline {subsection}{\numberline {10.1.2}Journal Entries}{47}{subsection.10.1.2}%
\contentsline {chapter}{\numberline {11}REVIEW QUESTIONS}{49}{chapter.11}%
\contentsline {section}{\numberline {11.1}New Employee Information}{49}{section.11.1}%
\contentsline {chapter}{\numberline {12}TD1}{51}{chapter.12}%
\contentsline {section}{\numberline {12.1}TD1 \sphinxhyphen {} 2025 Personal Tax Credits Return}{51}{section.12.1}%
\contentsline {chapter}{\numberline {13}CALCULATING NET PAY}{53}{chapter.13}%
\contentsline {section}{\numberline {13.1}Salary}{53}{section.13.1}%
\contentsline {section}{\numberline {13.2}Commission}{53}{section.13.2}%
\contentsline {section}{\numberline {13.3}Pension}{53}{section.13.3}%
\contentsline {chapter}{\numberline {14}RATES FOR 2025}{55}{chapter.14}%
\contentsline {section}{\numberline {14.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{55}{section.14.1}%
\contentsline {section}{\numberline {14.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{55}{section.14.2}%
\contentsline {section}{\numberline {14.3}References}{56}{section.14.3}%
\contentsline {chapter}{\numberline {15}REFERENCES}{57}{chapter.15}%
\contentsline {chapter}{\numberline {16}Errors and Errata}{59}{chapter.16}%
\contentsline {chapter}{\numberline {17}TITLE \#}{61}{chapter.17}%
\contentsline {section}{\numberline {17.1}TITLE =}{61}{section.17.1}%
\contentsline {chapter}{\numberline {18}Glossary}{63}{chapter.18}%
\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 {} Québec)}{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 {section}{\numberline {11.3}References}{50}{section.11.3}%
\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}%