\babel@toc {english}{}\relax 
\contentsline {chapter}{\numberline {1}INTRODUCTION}{3}{chapter.1}%
\contentsline {section}{\numberline {1.1}Payroll Legal Framework}{3}{section.1.1}%
\contentsline {section}{\numberline {1.2}Network Diagram}{3}{section.1.2}%
\contentsline {chapter}{\numberline {2}Payroll Accounting}{5}{chapter.2}%
\contentsline {section}{\numberline {2.1}Journal Entries}{5}{section.2.1}%
\contentsline {subsection}{\numberline {2.1.1}Accounting Recap}{5}{subsection.2.1.1}%
\contentsline {subsection}{\numberline {2.1.2}Journal Entries}{5}{subsection.2.1.2}%
\contentsline {chapter}{\numberline {3}REVIEW QUESTIONS}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}New Employee Information}{7}{section.3.1}%
\contentsline {chapter}{\numberline {4}RATES FOR 2025}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{9}{section.4.2}%
\contentsline {section}{\numberline {4.3}References}{10}{section.4.3}%
\contentsline {chapter}{\numberline {5}REFERENCES}{11}{chapter.5}%
\contentsline {chapter}{\numberline {6}Errors and Errata}{13}{chapter.6}%
\contentsline {chapter}{\numberline {7}Glossary}{15}{chapter.7}%