%% Generated by Sphinx. \def\sphinxdocclass{report} \documentclass[letterpaper,10pt,english]{sphinxmanual} \ifdefined\pdfpxdimen \let\sphinxpxdimen\pdfpxdimen\else\newdimen\sphinxpxdimen \fi \sphinxpxdimen=.75bp\relax \ifdefined\pdfimageresolution \pdfimageresolution= \numexpr \dimexpr1in\relax/\sphinxpxdimen\relax \fi %% let collapsible pdf bookmarks panel have high depth per default \PassOptionsToPackage{bookmarksdepth=5}{hyperref} \PassOptionsToPackage{booktabs}{sphinx} \PassOptionsToPackage{colorrows}{sphinx} \PassOptionsToPackage{warn}{textcomp} \usepackage[utf8]{inputenc} \ifdefined\DeclareUnicodeCharacter % support both utf8 and utf8x syntaxes \ifdefined\DeclareUnicodeCharacterAsOptional \def\sphinxDUC#1{\DeclareUnicodeCharacter{"#1}} \else \let\sphinxDUC\DeclareUnicodeCharacter \fi \sphinxDUC{00A0}{\nobreakspace} \sphinxDUC{2500}{\sphinxunichar{2500}} \sphinxDUC{2502}{\sphinxunichar{2502}} \sphinxDUC{2514}{\sphinxunichar{2514}} \sphinxDUC{251C}{\sphinxunichar{251C}} \sphinxDUC{2572}{\textbackslash} \fi \usepackage{cmap} \usepackage[T1]{fontenc} \usepackage{amsmath,amssymb,amstext} \usepackage{babel} \usepackage{tgtermes} \usepackage{tgheros} \renewcommand{\ttdefault}{txtt} \usepackage[Bjarne]{fncychap} \usepackage{sphinx} \fvset{fontsize=auto} \usepackage{geometry} % Include hyperref last. \usepackage{hyperref} % Fix anchor placement for figures with captions. \usepackage{hypcap}% it must be loaded after hyperref. % Set up styles of URL: it should be placed after hyperref. \urlstyle{same} \addto\captionsenglish{\renewcommand{\contentsname}{Table of Contents:}} \usepackage{sphinxmessages} \setcounter{tocdepth}{1} \title{Canadian Payroll Administration (2025)} \date{Jun 27, 2025} \release{Fall 2025} \author{Alexandre Bobkov} \newcommand{\sphinxlogo}{\vbox{}} \renewcommand{\releasename}{Release} \makeindex \begin{document} \ifdefined\shorthandoff \ifnum\catcode`\=\string=\active\shorthandoff{=}\fi \ifnum\catcode`\"=\active\shorthandoff{"}\fi \fi \pagestyle{empty} \sphinxmaketitle \pagestyle{plain} \sphinxtableofcontents \pagestyle{normal} \phantomsection\label{\detokenize{index::doc}} \sphinxAtStartPar Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, drawing on nearly two decades of hands\sphinxhyphen{}on experience in the accounting field. From 2005 to 2022, Alexander successfully operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college diploma to a Master’s degree in Business, he brings both academic insight and practical expertise to his work. For the past five years, Alexander has focused specifically on the payroll sector. This study guide reflects his long\sphinxhyphen{}standing goal: to help professional bookkeepers and business managers to build a solid foundation in payroll administration while easing the anxiety often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed to confidently perform essential payroll functions encountered in day\sphinxhyphen{}to\sphinxhyphen{}day operations. \sphinxstepscope \chapter{PREFACE} \label{\detokenize{preface:preface}}\label{\detokenize{preface::doc}} \sphinxAtStartPar Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada. \sphinxAtStartPar Students will learn how to: \begin{itemize} \item {} \sphinxAtStartPar Accurately calculate net pay for salaried, hourly, commissioned, and contract employees. \item {} \sphinxAtStartPar Identify and meet payroll\sphinxhyphen{}related obligations for businesses. \item {} \sphinxAtStartPar Navigate the administrative aspects of human resource management that intersect with payroll responsibilities. \item {} \sphinxAtStartPar Apply payroll procedures using computerized payroll software through practical, hands\sphinxhyphen{}on exercises. \item {} \sphinxAtStartPar Payroll’s responsibilities from hiring through to termination. \item {} \sphinxAtStartPar Payroll compliance legislation in practical scenarios. \item {} \sphinxAtStartPar Individual pay calculation process. \end{itemize} \section{Learning Outcomes} \label{\detokenize{preface:learning-outcomes}} \sphinxAtStartPar The material of this study guide aim to make students to be be able to: \begin{itemize} \item {} \sphinxAtStartPar Calculate regular individual pay \item {} \sphinxAtStartPar Calculate non\sphinxhyphen{}regular individual pay \item {} \sphinxAtStartPar Calculate termination payments \item {} \sphinxAtStartPar Complete a Record of Employment (ROE) \item {} \sphinxAtStartPar Apply federal and provincial legislation to payroll, including: \sphinxhyphen{} The Canada Pension Plan Act \sphinxhyphen{} The Employment Insurance Act \sphinxhyphen{} The Income Tax Act \sphinxhyphen{} Employment Standards legislation \sphinxhyphen{} Workers’ Compensation Acts \sphinxhyphen{} Québec\sphinxhyphen{}specific legislation \end{itemize} \section{Recommended Course Material} \label{\detokenize{preface:recommended-course-material}} \section{Material Structure Overview} \label{\detokenize{preface:material-structure-overview}}\begin{enumerate} \sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% \item {} \sphinxAtStartPar Introduction to Canadian Payroll \item {} \sphinxAtStartPar Labour and Employment Standards \item {} \sphinxAtStartPar Accounting for Payroll \item {} \sphinxAtStartPar Calculating Gross Pay \item {} \sphinxAtStartPar Pensionable, Insurable, and Taxable Earnings \item {} \sphinxAtStartPar Calculating Net Pay \item {} \sphinxAtStartPar Calculating Employer’s Source Deduction Remittances \item {} \sphinxAtStartPar Termination of Employment: \begin{itemize} \item {} \sphinxAtStartPar Record of Employment (ROE) \item {} \sphinxAtStartPar Termination Payments \item {} \sphinxAtStartPar Retirement Pay \end{itemize} \end{enumerate} \sphinxAtStartPar In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings. \sphinxstepscope \chapter{INTRODUCTION} \label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}} \section{Outcomes} \label{\detokenize{introduction:outcomes}} \sphinxAtStartPar Applying federal and provincial payroll legislation, regulations, and policies to ensure compliance with the legal framework governing payroll in Canada. \begin{itemize} \item {} \sphinxAtStartPar CPP/QPP \item {} \sphinxAtStartPar EI \item {} \sphinxAtStartPar Income Tax (Federal, ON and QC) \end{itemize} \sphinxAtStartPar Calculating regular individual pay \sphinxAtStartPar Calculating non\sphinxhyphen{}regular individual pay \sphinxAtStartPar Calculating termination pay \sphinxAtStartPar Completing a Record of Employment (ROE) \subsection{Payroll Legal Framework} \label{\detokenize{introduction:payroll-legal-framework}} \sphinxAtStartPar 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. \sphinxstepscope \chapter{Payroll Accounting} \label{\detokenize{payroll_accounting:payroll-accounting}}\label{\detokenize{payroll_accounting::doc}} \section{Journal Entries} \label{\detokenize{payroll_accounting:journal-entries}} \subsection{Accounting Recap} \label{\detokenize{payroll_accounting:accounting-recap}} \begin{center}\(\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}\) \end{center} \begin{center}\(\text{Assets} = \text{Liabilities} + \text{Equity}\) \end{center}\begin{equation}\label{equation:payroll_accounting:AccountingEquation} \begin{split}Assets = Liabilities + Equity\end{split} \end{equation} \sphinxAtStartPar Furthermore, we know that: \begin{center}\(\text{Equity = Revenue - Expenses}\) , which leads us to: \end{center} \begin{center}\(\text{Assets = Liabilities + (Revenues - Expenses)}\) \end{center} \sphinxAtStartPar Accounting equation \eqref{equation:payroll_accounting:AccountingEquation} \sphinxAtStartPar Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization’s financial statements. Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll\sphinxhyphen{}related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations. \subsection{Journal Entries} \label{\detokenize{payroll_accounting:id1}} \sphinxAtStartPar Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts. These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards. \begin{DUlineblock}{0em} \item[] DR Payroll Expenses \$10,500.00 \item[] \begin{DUlineblock}{\DUlineblockindent} \item[] CR Payroll Payable \$10,500.00 \end{DUlineblock} \end{DUlineblock} \sphinxstepscope \chapter{REVIEW QUESTIONS} \label{\detokenize{review_questions:review-questions}}\label{\detokenize{review_questions::doc}} \sphinxAtStartPar This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned. \section{New Employee Information} \label{\detokenize{review_questions:new-employee-information}} \sphinxAtStartPar Which one of the following is correct? \begin{itemize} \item {} \sphinxAtStartPar \sphinxstylestrong{a.} Choice A \item {} \sphinxAtStartPar \sphinxstylestrong{b.} Choice B \item {} \sphinxAtStartPar \sphinxstylestrong{c.} Choice C \end{itemize} \sphinxstepscope \chapter{OBNOARDING EMPLOYEE} \label{\detokenize{onboarding_employee:obnoarding-employee}}\label{\detokenize{onboarding_employee::doc}} \section{Employment Standards Requirements} \label{\detokenize{onboarding_employee:employment-standards-requirements}} \sphinxAtStartPar Each province/territory, as well as the federal government, sets minimum employment standards, including: \begin{itemize} \item {} \sphinxAtStartPar Minimum wage \item {} \sphinxAtStartPar Minimum age (may also be governed by other legislation) \item {} \sphinxAtStartPar Required pay statement information: \sphinxhyphen{} Employee name \sphinxhyphen{} Pay period date \sphinxhyphen{} Rates of pay and hours worked \sphinxhyphen{} Gross earnings \sphinxhyphen{} Itemized deductions \sphinxhyphen{} Net pay \end{itemize} \section{Internal Forms} \label{\detokenize{onboarding_employee:internal-forms}} \sphinxAtStartPar Typical commencement package forms include: \begin{itemize} \item {} \sphinxAtStartPar Authorization for hiring \item {} \sphinxAtStartPar Direct deposit agreement \item {} \sphinxAtStartPar Union membership application \item {} \sphinxAtStartPar Benefits enrollment (e.g., health/dental, pension) \item {} \sphinxAtStartPar Confidentiality agreement \end{itemize} \subsection{Authorization for Hiring} \label{\detokenize{onboarding_employee:authorization-for-hiring}} \sphinxAtStartPar This internal document includes: \begin{itemize} \item {} \sphinxAtStartPar New employee’s basic info \item {} \sphinxAtStartPar Start date, department, salary \item {} \sphinxAtStartPar Probation details \item {} \sphinxAtStartPar Hiring authority’s signature \end{itemize} \sphinxAtStartPar \sphinxstylestrong{Important:} Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit. \subsection{Union Membership} \label{\detokenize{onboarding_employee:union-membership}} \sphinxAtStartPar For unionized workplaces: \begin{itemize} \item {} \sphinxAtStartPar Union dues are deducted \item {} \sphinxAtStartPar Employees sign authorization for deduction \item {} \sphinxAtStartPar Exemptions may apply, but dues equivalent still required \end{itemize} \subsection{Benefit Enrollment Forms} \label{\detokenize{onboarding_employee:benefit-enrollment-forms}} \sphinxAtStartPar Forms cover group insurance and pension plans: \begin{itemize} \item {} \sphinxAtStartPar Employee indicates coverage type \item {} \sphinxAtStartPar Signatures authorize payroll deductions \end{itemize} \subsection{Confidentiality Agreement} \label{\detokenize{onboarding_employee:confidentiality-agreement}} \sphinxAtStartPar A legally binding agreement protecting sensitive company info: \begin{itemize} \item {} \sphinxAtStartPar Defines proprietary data \item {} \sphinxAtStartPar Outlines responsibilities, penalties, and timeframe \end{itemize} \section{Required Federal and Provincial/Territorial Forms} \label{\detokenize{onboarding_employee:required-federal-and-provincial-territorial-forms}} \sphinxAtStartPar \sphinxstylestrong{Purpose:} Determine correct income tax withholdings. \sphinxAtStartPar Forms: \begin{itemize} \item {} \sphinxAtStartPar TD1 (federal) \item {} \sphinxAtStartPar TD1 (provincial/territorial) \item {} \sphinxAtStartPar Québec employees: also TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \end{itemize} \sphinxAtStartPar \sphinxstylestrong{Provincial/territorial withholding} is based on \sphinxstyleemphasis{province of employment}, but tax liability is based on \sphinxstyleemphasis{province of residence}. \sphinxAtStartPar \sphinxstylestrong{Adjustments:} \begin{itemize} \item {} \sphinxAtStartPar Request extra withholding via TD1 or TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \item {} \sphinxAtStartPar Request reduction using CRA Form T1213 or RQ Form TP\sphinxhyphen{}1016\sphinxhyphen{}V \end{itemize} \sphinxAtStartPar Essential Info on All Forms: \begin{itemize} \item {} \sphinxAtStartPar Employee name \item {} \sphinxAtStartPar Date of birth \item {} \sphinxAtStartPar Social Insurance Number \end{itemize} \subsection{Tax Credits (TD1)} \label{\detokenize{onboarding_employee:tax-credits-td1}}\begin{enumerate} \sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% \item {} \sphinxAtStartPar Basic personal amount \item {} \sphinxAtStartPar Canada caregiver (infirm children) \item {} \sphinxAtStartPar Age amount \item {} \sphinxAtStartPar Pension income \item {} \sphinxAtStartPar Tuition \item {} \sphinxAtStartPar Disability \item {} \sphinxAtStartPar Spouse/common\sphinxhyphen{}law partner amount \item {} \sphinxAtStartPar Eligible dependant \item {} \sphinxAtStartPar Caregiver for infirm spouse or dependant \item {} \sphinxAtStartPar Caregiver for dependant age 18+ \item {} \sphinxAtStartPar Transfers from spouse \item {} \sphinxAtStartPar Transfers from dependant \item {} \sphinxAtStartPar Total \end{enumerate} \sphinxAtStartPar Additional Instructions: \begin{itemize} \item {} \sphinxAtStartPar Fill out TD1 only if claiming more than basic credit \item {} \sphinxAtStartPar Québec employees must always complete TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \end{itemize} \subsection{Tax Credits (TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \textendash{} Québec)} \label{\detokenize{onboarding_employee:tax-credits-tp-1015-3-v-quebec}}\begin{itemize} \item {} \sphinxAtStartPar Basic amount \item {} \sphinxAtStartPar Transfer from spouse \item {} \sphinxAtStartPar Amount for dependants \item {} \sphinxAtStartPar Impairment in mental/physical function \item {} \sphinxAtStartPar Age amount, retirement income, living alone \item {} \sphinxAtStartPar Career extension \end{itemize} \sphinxAtStartPar Deductions: \begin{itemize} \item {} \sphinxAtStartPar Remote area housing \item {} \sphinxAtStartPar Deductible support payments \end{itemize} \section{Content Review Highlights} \label{\detokenize{onboarding_employee:content-review-highlights}}\begin{itemize} \item {} \sphinxAtStartPar Consent is required for personal info collection \item {} \sphinxAtStartPar TD1 and TP\sphinxhyphen{}1015.3\sphinxhyphen{}V are used to calculate source deductions \item {} \sphinxAtStartPar Claim amounts may differ between federal and provincial forms \item {} \sphinxAtStartPar Employers must keep the forms on file (do not send to CRA/RQ) \end{itemize} \section{Review Questions (Sample)} \label{\detokenize{onboarding_employee:review-questions-sample}}\begin{enumerate} \sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}% \item {} \sphinxAtStartPar What does an offer letter signature signify? \item {} \sphinxAtStartPar What documents are included in a commencement package? \item {} \sphinxAtStartPar Name three common internal forms \item {} \sphinxAtStartPar What must payroll verify on a hiring form? \item {} \sphinxAtStartPar What must be checked for SINs starting with “9”? \item {} \sphinxAtStartPar True/False: Union dues can be deducted without consent. \item {} \sphinxAtStartPar What authorizes benefit premium deductions? \end{enumerate} \section{Example Evaluations} \label{\detokenize{onboarding_employee:example-evaluations}} \sphinxAtStartPar \sphinxstylestrong{Gloria Meyer (Alberta):} \sphinxhyphen{} Claimed: Basic, eligible dependant, transferred tuition \sphinxhyphen{} Appears accurate \sphinxAtStartPar \sphinxstylestrong{Luc Laframboise (Québec):} \sphinxhyphen{} Claimed: Basic, spouse, dependant in school, tuition transfer \sphinxhyphen{} Appropriate provincial and federal claims made \sphinxAtStartPar \sphinxstylestrong{Ingrid Johansson (Alberta, Single Parent):} \sphinxhyphen{} Claimed credits for two children \sphinxhyphen{} \sphinxstylestrong{Overclaimed} dependant credit \textendash{} only one is eligible \sphinxhyphen{} Needs correction on federal and AB TD1 forms \sphinxstepscope \chapter{RATES FOR 2025} \label{\detokenize{rates_2025:rates-for-2025}}\label{\detokenize{rates_2025::doc}} \section{CANADA / QUEBEC PENSION PLAN (CPP / QPP)} \label{\detokenize{rates_2025:canada-quebec-pension-plan-cpp-qpp}} \begin{savenotes}\sphinxattablestart \sphinxthistablewithglobalstyle \raggedright \sphinxcapstartof{table} \sphinxthecaptionisattop \sphinxcaption{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}\label{\detokenize{rates_2025:id1}} \sphinxaftertopcaption \begin{tabular}[t]{\X{130}{190}\X{30}{190}\X{30}{190}} \sphinxtoprule \sphinxstyletheadfamily \sphinxAtStartPar Description &\sphinxstyletheadfamily \sphinxAtStartPar CPP &\sphinxstyletheadfamily \sphinxAtStartPar QPP \\ \sphinxmidrule \sphinxtableatstartofbodyhook \sphinxAtStartPar Yearly maximum pensionable earnings & \sphinxAtStartPar \$71,300 & \sphinxAtStartPar \$ \\ \sphinxhline \sphinxAtStartPar Annual maximum contributory earnings & \sphinxAtStartPar \$67,800 & \sphinxAtStartPar \$ \\ \sphinxhline \sphinxAtStartPar Annual maximum contribution & \sphinxAtStartPar \$3,500 & \sphinxAtStartPar \$ \\ \sphinxhline \sphinxAtStartPar Employee contribution rate & \sphinxAtStartPar 5.95\% &\\ \sphinxhline \sphinxAtStartPar Employer contribution rate & \sphinxAtStartPar 5.95\% &\\ \sphinxhline \sphinxAtStartPar Basic exemption (Annual) & \sphinxAtStartPar \$3,500 &\\ \sphinxhline\begin{quote} \sphinxAtStartPar Basic exemption (Monthly, 12) \end{quote} & \sphinxAtStartPar \$291.67 & \sphinxAtStartPar \$ \\ \sphinxhline\begin{quote} \sphinxAtStartPar Basic exemption (Weekly, 52) \end{quote} & \sphinxAtStartPar \$67.31 & \sphinxAtStartPar \$ \\ \sphinxhline\begin{quote} \sphinxAtStartPar Basic exemption (Weekly, 53) \end{quote} & \sphinxAtStartPar \$66.04 & \sphinxAtStartPar \$ \\ \sphinxhline\begin{quote} \sphinxAtStartPar Basic exemption (Semi\sphinxhyphen{}monthly, 24) \end{quote} & \sphinxAtStartPar \$145.83 & \sphinxAtStartPar \$ \\ \sphinxhline\begin{quote} \sphinxAtStartPar Basic exemption (Bi\sphinxhyphen{}weekly, 26) \end{quote} & \sphinxAtStartPar \$134.61 & \sphinxAtStartPar \$ \\ \sphinxbottomrule \end{tabular} \sphinxtableafterendhook\par \sphinxattableend\end{savenotes} \section{CPP2 CONTRIBUTION RATES MAXIMUMS} \label{\detokenize{rates_2025:cpp2-contribution-rates-maximums}} \begin{savenotes}\sphinxattablestart \sphinxthistablewithglobalstyle \raggedright \sphinxcapstartof{table} \sphinxthecaptionisattop \sphinxcaption{CPP2 Contribution Rates Maximums}\label{\detokenize{rates_2025:id2}} \sphinxaftertopcaption \begin{tabular}[t]{\X{130}{160}\X{30}{160}} \sphinxtoprule \sphinxstyletheadfamily \sphinxAtStartPar Description &\sphinxstyletheadfamily \sphinxAtStartPar Ammount \\ \sphinxmidrule \sphinxtableatstartofbodyhook \sphinxAtStartPar Additional maximum annual pensionable earnings & \sphinxAtStartPar \$81,200 \\ \sphinxhline \sphinxAtStartPar Employee and employer contribution rate & \sphinxAtStartPar 4\% \\ \sphinxhline \sphinxAtStartPar Maximum employee and employer contribution & \sphinxAtStartPar \$396 \\ \sphinxhline \sphinxAtStartPar Maimum annual self\sphinxhyphen{}employed contribution & \sphinxAtStartPar \$792 \\ \sphinxbottomrule \end{tabular} \sphinxtableafterendhook\par \sphinxattableend\end{savenotes} \section{References} \label{\detokenize{rates_2025:references}} \sphinxAtStartPar \sphinxhref{https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html\#docCont}{CPP Maximum contributory earnings} \sphinxAtStartPar \sphinxhref{https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html\#docCont}{Second additional CPP contributions} \sphinxstepscope \chapter{REFERENCES} \label{\detokenize{references:references}}\label{\detokenize{references::doc}} \sphinxstepscope \chapter{Errors and Errata} \label{\detokenize{errata:errors-and-errata}}\label{\detokenize{errata::doc}} \sphinxstepscope \chapter{TITLE \#} \label{\detokenize{syntax:title}}\label{\detokenize{syntax::doc}} \section{TITLE =} \label{\detokenize{syntax:id1}} \chapter{Glossary} \label{\detokenize{index:glossary}}\begin{itemize} \item {} \sphinxAtStartPar \DUrole{xref}{\DUrole{std}{\DUrole{std-ref}{genindex}}} \end{itemize} \chapter{Canadian Payroll Administration} \label{\detokenize{index:canadian-payroll-administration}} \begin{sphinxVerbatim}[commandchars=\\\{\}] Python 3.12.3 \end{sphinxVerbatim} \begin{sphinxVerbatim}[commandchars=\\\{\}] 5 \end{sphinxVerbatim} \renewcommand{\indexname}{Index} \printindex \end{document}