compliance

docs/build/html/_sources/cpp-and-ei.rst.txt

@@ -4,6 +4,12 @@ CANADA PENSION PLAN AND EMPLOYMENT INSURANCE
 
 **Learning Objectives**
 
+Upon completion of this chapter, you should be able to explain:
+
+  1. The requirements and calculations for Canada Pension Plan contributions
+  2. The requirements and calculations for Employment Insurance premiums
+  3. What Service Canada uses the information on a Record of Employment for
+
 This chapter will cover the following topics:
 
 
@@ -32,8 +38,39 @@ This chapter will cover the following topics:
 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
+
+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.
+
 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
+
 Record of Employment
 ---------------------