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
 ---------------------

docs/build/html/cpp-and-ei.html

@@ -41,6 +41,14 @@
           <div class="body" role="main">
             
   <p><strong>Learning Objectives</strong></p>
+<p>Upon completion of this chapter, you should be able to explain:</p>
+<blockquote>
+<div><ol class="arabic simple">
+<li><p>The requirements and calculations for Canada Pension Plan contributions</p></li>
+<li><p>The requirements and calculations for Employment Insurance premiums</p></li>
+<li><p>What Service Canada uses the information on a Record of Employment for</p></li>
+</ol>
+</div></blockquote>
 <p>This chapter will cover the following topics:</p>
 <blockquote>
 <div><ol class="arabic simple">
@@ -76,9 +84,42 @@
 </div></blockquote>
 <section id="canada-pension-plan">
 <h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading">¶</a></h1>
+<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p>Who must contribute to the Canada Pension Plan</p></li>
+<li><p>Types of employment subject to Canada Pension Plan contributions</p></li>
+<li><p>Types of employment not subject to Canada Pension Plan contributions</p></li>
+<li><p>Payments and benefits subject to Canada Pension Plan contributions</p></li>
+<li><p>Payments and benefits not subject to Canada Pension Plan contributions</p></li>
+<li><p>Calculate Canada Pension Plan contributions at an individual level</p></li>
+</ul>
+</div></blockquote>
+<section id="id1">
+<h2><span class="section-number">5.1. </span>Canada Pension Plan<a class="headerlink" href="#id1" title="Link to this heading">¶</a></h2>
+<p>The <strong>Canada Pension Plan</strong> (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.</p>
+<p>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.</p>
+</section>
 </section>
 <section id="employment-insurance">
 <h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading">¶</a></h1>
+<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p>Who must pay Employment Insurance premiums</p></li>
+<li><p>Types of employment subject to Employment Insurance premiums</p></li>
+<li><p>Types of employment not subject to Employment Insurance premiums</p></li>
+<li><p>Payments and benefits subject to Employment Insurance premiums</p></li>
+<li><p>Payments and benefits not subject to Employment Insurance premiums</p></li>
+<li><p>Calculate Employment Insurance premiums at an individual level</p></li>
+</ul>
+</div></blockquote>
 </section>
 <section id="record-of-employment">
 <h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading">¶</a></h1>
@@ -94,7 +135,10 @@
   <div>
     <h3><a href="index.html">Table of Contents</a></h3>
     <ul>
-<li><a class="reference internal" href="#">5. Canada Pension Plan</a></li>
+<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
+<li><a class="reference internal" href="#id1">5.1. Canada Pension Plan</a></li>
+</ul>
+</li>
 <li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
 <li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
 </ul>

docs/build/html/index.html

@@ -75,7 +75,10 @@ to confidently perform essential payroll functions encountered in day-to-day ope
 <li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.8. Review Questions</a></li>
 </ul>
 </li>
-<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a></li>
+<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
+<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#id1">5.1. Canada Pension Plan</a></li>
+</ul>
+</li>
 <li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
 <li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
 <li class="toctree-l1"><a class="reference internal" href="compensation.html">8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a><ul>

docs/source/cpp-and-ei.rst

@@ -50,6 +50,16 @@ Objective of this section is to enable you to identify the following Canada Pens
 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
 --------------------