1. INTRODUCTION

In this course you’ll learn about the various government agencies and legislation that impact payroll from both the employer’s and the employee’s perspective. Moreover, you’ll learn the information and processes necessary to produce payroll at the employee level.

The objective of the payroll function is to pay employees accurately and on time while remaining compliant with legislation across a full annual payroll cycle. In this course, you’ll cover:

• Payroll’s responsibilities from hiring through to termination.

• Payroll compliance legislation in practical scenarios.

• Individual pay calculation process.

1.1. Payroll Legal Framework

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.