Learning Objectives

+

Upon completion of this chapter, you should be able to explain:

+
+
    +

  1. The requirements and calculations for Canada Pension Plan contributions

    2. +

  2. The requirements and calculations for Employment Insurance premiums

    3. +

  3. What Service Canada uses the information on a Record of Employment for

    4. +
+

This chapter will cover the following topics:

    @@ -76,9 +84,42 @@

5. Canada Pension Plan

+

Objective of this section is to enable you to identify the following Canada Pension Plan components:

+
+
    +

  • Who must contribute to the Canada Pension Plan

    • +

  • Types of employment subject to Canada Pension Plan contributions

    • +

  • Types of employment not subject to Canada Pension Plan contributions

    • +

  • Payments and benefits subject to Canada Pension Plan contributions

    • +

  • Payments and benefits not subject to Canada Pension Plan contributions

    • +

  • Calculate Canada Pension Plan contributions at an individual level

    • +
+
+
+

5.1. Canada Pension Plan

+

The Canada Pension Plan (CPP) is a federally legislated social insurance program established under the Canada Pension Plan +Act. Its primary purpose is to provide financial protection to contributors and their families in the event of retirement, +disability, or death. The program is funded through mandatory payroll deductions from employees, which are matched equally by +employers. These employee contributions are specifically referred to as Canada Pension Plan contributions.

+

In addition to the CPP, employers may offer private or non-government pension plans, which may also involve payroll +deductions from employees. The specific payroll withholding requirements for these supplementary pension plans will be discussed +in more detail in the later chapters; it is important to note that the CPP is often one of multiple retirement savings +vehicles available within an organization’s compensation structure.

+

6. Employment Insurance

+

Objective of this section is to enable you to identify the following Employment Insurance components:

+
+
    +

  • Who must pay Employment Insurance premiums

    • +

  • Types of employment subject to Employment Insurance premiums

    • +

  • Types of employment not subject to Employment Insurance premiums

    • +

  • Payments and benefits subject to Employment Insurance premiums

    • +

  • Payments and benefits not subject to Employment Insurance premiums

    • +

  • Calculate Employment Insurance premiums at an individual level

    • +
+

7. Record of Employment

@@ -94,7 +135,10 @@

Table of Contents

diff --git a/docs/build/html/index.html b/docs/build/html/index.html index 73bf1ea..8617956 100644 --- a/docs/build/html/index.html +++ b/docs/build/html/index.html @@ -75,7 +75,10 @@ to confidently perform essential payroll functions encountered in day-to-day ope
  • 4.8. Review Questions
    • -
  • 5. Canada Pension Plan
    • +
  • 5. Canada Pension Plan +
  • 6. Employment Insurance
  • 7. Record of Employment
  • 8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
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Its primary purpose is to provide financial protection to contributors and their families in the event of retirement, +disability, or death. The program is funded through mandatory payroll deductions from employees, which are matched equally by +employers. These employee contributions are specifically referred to as Canada Pension Plan contributions. + +In addition to the CPP, employers may offer private or non-government pension plans, which may also involve payroll +deductions from employees. The specific payroll withholding requirements for these supplementary pension plans will be discussed +in more detail in the later chapters; it is important to note that the CPP is often one of multiple retirement savings +vehicles available within an organization's compensation structure. + Employment Insurance --------------------