Learning Objectives

This chapter will cover the following topics:

  1. 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

  1. Calculate Canada Pension Plan contributions at an individual level

  2. 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

  1. Calculate Employment Insurance premiums at an individual level

  2. Describe the purpose of a Record of Employment

  3. Identify when the Record of Employment must be completed

5. Canada Pension Plan

6. Employment Insurance

7. Record of Employment