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Canadian Payroll Administration HR documentation
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<h1 class="title-cover">
Canadian Payroll Administration
</h1>
<p class="subtitle-cover">
Version Fall 2025
</p>
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</span>
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Table of Contents
</a>
</h3>
<p class="caption" role="heading">
<span class="caption-text">
Table of Contents:
</span>
</p>
<ul>
<li class="toctree-l1">
<a class="reference internal" href="#introduction">
1. INTRODUCTION
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-legal-framework">
1.1. Payroll Legal Framework
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
2. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
2.1. Journal Entries
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
3. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
3.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
4. OBNOARDING EMPLOYEE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#employment-standards-requirements">
4.1. Employment Standards Requirements
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
4.2. Internal Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
4.3. Required Federal and Provincial/Territorial Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
4.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
4.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
4.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
5. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
5.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
5.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#references">
5.3. References
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
6. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
7. Errors and Errata
</a>
</li>
</ul>
</div>
</div>
</div>
<div class="document">
<div class="documentwrapper">
<div class="bodywrapper">
<div class="body" role="main">
<section id="canadian-payroll-administration-documentation">
<h1>
Canadian Payroll Administration documentation
<a class="headerlink" href="#canadian-payroll-administration-documentation" title="Link to this heading">
&para;
</a>
</h1>
<div class="highlight-text notranslate">
<div class="highlight">
<pre><span></span>Python 3.12.3
</pre>
</div>
</div>
<div class="highlight-text notranslate">
<div class="highlight">
<pre><span></span>5
</pre>
</div>
</div>
<div class="toctree-wrapper compound">
<span id="document-introduction">
</span>
<section id="introduction">
<h2>
INTRODUCTION
<a class="headerlink" href="#introduction" title="Link to this heading">
&para;
</a>
</h2>
<p>
In this course you&rsquo;ll learn about the various government agencies and legislation that impact payroll
from both the employer&rsquo;s and the employee&rsquo;s perspective. Moreover, you&rsquo;ll learn the information
and processes necessary to produce payroll at the employee level.
</p>
<p>
The objective of the payroll function is to pay employees
<strong>
accurately and on time
</strong>
while remaining
compliant with legislation across a full annual payroll cycle. In this course, you&rsquo;ll cover:
</p>
<ul class="simple">
<li>
<p>
Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
</ul>
<section id="payroll-legal-framework">
<h3>
Payroll Legal Framework
<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
&para;
</a>
</h3>
<p>
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.
</p>
</section>
</section>
<span id="document-payroll_accounting">
</span>
<section id="payroll-accounting">
<h2>
Payroll Accounting
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
&para;
</a>
</h2>
<section id="journal-entries">
<h3>
Journal Entries
<a class="headerlink" href="#journal-entries" title="Link to this heading">
&para;
</a>
</h3>
<section id="accounting-recap">
<h4>
Accounting Recap
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
&para;
</a>
</h4>
<p class="centered">
<strong>
<span class="math notranslate nohighlight">
\(\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}\)
</span>
</strong>
</p>
<p class="centered">
<strong>
<span class="math notranslate nohighlight">
\(\text{Assets} = \text{Liabilities} + \text{Equity}\)
</span>
</strong>
</p>
<div class="math notranslate nohighlight" id="equation-accountingequation">
<span class="eqno">
(1)
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
&para;
</a>
</span>
\[Assets = Liabilities + Equity\]
</div>
<p>
Furthermore, we know that:
</p>
<p class="centered">
<strong>
<span class="math notranslate nohighlight">
\(\text{Equity = Revenue - Expenses}\)
</span>
, which leads us to:
</strong>
</p>
<p class="centered">
<strong>
<span class="math notranslate nohighlight">
\(\text{Assets = Liabilities + (Revenues - Expenses)}\)
</span>
</strong>
</p>
<p>
Accounting equation
<a class="reference internal" href="#equation-accountingequation">
(1)
</a>
</p>
<p>
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&rsquo;s financial statements.
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.
</p>
</section>
<section id="id1">
<h4>
Journal Entries
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h4>
<p>
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization&rsquo;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&rsquo;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.
</p>
<div class="line-block">
<div class="line">
DR Payroll Expenses $10,500.00
</div>
<div class="line-block">
<div class="line">
CR Payroll Payable $10,500.00
</div>
</div>
</div>
</section>
</section>
</section>
<span id="document-review_questions">
</span>
<section id="review-questions">
<h2>
REVIEW QUESTIONS
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h2>
<p>
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.
</p>
<section id="new-employee-information">
<h3>
New Employee Information
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
&para;
</a>
</h3>
<p>
Which one of the following is correct?
a. Choice A
b. Choice B
c. Choice C
</p>
</section>
</section>
<span id="document-onboarding_employee">
</span>
<section id="obnoarding-employee">
<h2>
OBNOARDING EMPLOYEE
<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">
&para;
</a>
</h2>
<section id="employment-standards-requirements">
<h3>
Employment Standards Requirements
<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading">
&para;
</a>
</h3>
<p>
Each province/territory, as well as the federal government, sets minimum employment standards, including:
</p>
<ul class="simple">
<li>
<p>
Minimum wage
</p>
</li>
<li>
<p>
Minimum age (may also be governed by other legislation)
</p>
</li>
<li>
<p>
Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay
</p>
</li>
</ul>
</section>
<section id="internal-forms">
<h3>
Internal Forms
<a class="headerlink" href="#internal-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
Typical commencement package forms include:
</p>
<ul class="simple">
<li>
<p>
Authorization for hiring
</p>
</li>
<li>
<p>
Direct deposit agreement
</p>
</li>
<li>
<p>
Union membership application
</p>
</li>
<li>
<p>
Benefits enrollment (e.g., health/dental, pension)
</p>
</li>
<li>
<p>
Confidentiality agreement
</p>
</li>
</ul>
<section id="authorization-for-hiring">
<h4>
Authorization for Hiring
<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading">
&para;
</a>
</h4>
<p>
This internal document includes:
</p>
<ul class="simple">
<li>
<p>
New employee&rsquo;s basic info
</p>
</li>
<li>
<p>
Start date, department, salary
</p>
</li>
<li>
<p>
Probation details
</p>
</li>
<li>
<p>
Hiring authority&rsquo;s signature
</p>
</li>
</ul>
<p>
<strong>
Important:
</strong>
Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
</p>
</section>
<section id="union-membership">
<h4>
Union Membership
<a class="headerlink" href="#union-membership" title="Link to this heading">
&para;
</a>
</h4>
<p>
For unionized workplaces:
</p>
<ul class="simple">
<li>
<p>
Union dues are deducted
</p>
</li>
<li>
<p>
Employees sign authorization for deduction
</p>
</li>
<li>
<p>
Exemptions may apply, but dues equivalent still required
</p>
</li>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h4>
Benefit Enrollment Forms
<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading">
&para;
</a>
</h4>
<p>
Forms cover group insurance and pension plans:
</p>
<ul class="simple">
<li>
<p>
Employee indicates coverage type
</p>
</li>
<li>
<p>
Signatures authorize payroll deductions
</p>
</li>
</ul>
</section>
<section id="confidentiality-agreement">
<h4>
Confidentiality Agreement
<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading">
&para;
</a>
</h4>
<p>
A legally binding agreement protecting sensitive company info:
</p>
<ul class="simple">
<li>
<p>
Defines proprietary data
</p>
</li>
<li>
<p>
Outlines responsibilities, penalties, and timeframe
</p>
</li>
</ul>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h3>
Required Federal and Provincial/Territorial Forms
<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Purpose:
</strong>
Determine correct income tax withholdings.
</p>
<p>
Forms:
</p>
<ul class="simple">
<li>
<p>
TD1 (federal)
</p>
</li>
<li>
<p>
TD1 (provincial/territorial)
</p>
</li>
<li>
<p>
Qu&eacute;bec employees: also TP-1015.3-V
</p>
</li>
</ul>
<p>
<strong>
Provincial/territorial withholding
</strong>
is based on
<em>
province of employment
</em>
, but tax liability is based on
<em>
province of residence
</em>
.
</p>
<p>
<strong>
Adjustments:
</strong>
</p>
<ul class="simple">
<li>
<p>
Request extra withholding via TD1 or TP-1015.3-V
</p>
</li>
<li>
<p>
Request reduction using CRA Form T1213 or RQ Form TP-1016-V
</p>
</li>
</ul>
<p>
Essential Info on All Forms:
</p>
<ul class="simple">
<li>
<p>
Employee name
</p>
</li>
<li>
<p>
Date of birth
</p>
</li>
<li>
<p>
Social Insurance Number
</p>
</li>
</ul>
<section id="tax-credits-td1">
<h4>
Tax Credits (TD1)
<a class="headerlink" href="#tax-credits-td1" title="Link to this heading">
&para;
</a>
</h4>
<ol class="arabic simple">
<li>
<p>
Basic personal amount
</p>
</li>
<li>
<p>
Canada caregiver (infirm children)
</p>
</li>
<li>
<p>
Age amount
</p>
</li>
<li>
<p>
Pension income
</p>
</li>
<li>
<p>
Tuition
</p>
</li>
<li>
<p>
Disability
</p>
</li>
<li>
<p>
Spouse/common-law partner amount
</p>
</li>
<li>
<p>
Eligible dependant
</p>
</li>
<li>
<p>
Caregiver for infirm spouse or dependant
</p>
</li>
<li>
<p>
Caregiver for dependant age 18+
</p>
</li>
<li>
<p>
Transfers from spouse
</p>
</li>
<li>
<p>
Transfers from dependant
</p>
</li>
<li>
<p>
Total
</p>
</li>
</ol>
<p>
Additional Instructions:
</p>
<ul class="simple">
<li>
<p>
Fill out TD1 only if claiming more than basic credit
</p>
</li>
<li>
<p>
Qu&eacute;bec employees must always complete TP-1015.3-V
</p>
</li>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h4>
Tax Credits (TP-1015.3-V &ndash; Qu&eacute;bec)
<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading">
&para;
</a>
</h4>
<ul class="simple">
<li>
<p>
Basic amount
</p>
</li>
<li>
<p>
Transfer from spouse
</p>
</li>
<li>
<p>
Amount for dependants
</p>
</li>
<li>
<p>
Impairment in mental/physical function
</p>
</li>
<li>
<p>
Age amount, retirement income, living alone
</p>
</li>
<li>
<p>
Career extension
</p>
</li>
</ul>
<p>
Deductions:
</p>
<ul class="simple">
<li>
<p>
Remote area housing
</p>
</li>
<li>
<p>
Deductible support payments
</p>
</li>
</ul>
</section>
</section>
<section id="content-review-highlights">
<h3>
Content Review Highlights
<a class="headerlink" href="#content-review-highlights" title="Link to this heading">
&para;
</a>
</h3>
<ul class="simple">
<li>
<p>
Consent is required for personal info collection
</p>
</li>
<li>
<p>
TD1 and TP-1015.3-V are used to calculate source deductions
</p>
</li>
<li>
<p>
Claim amounts may differ between federal and provincial forms
</p>
</li>
<li>
<p>
Employers must keep the forms on file (do not send to CRA/RQ)
</p>
</li>
</ul>
</section>
<section id="review-questions-sample">
<h3>
Review Questions (Sample)
<a class="headerlink" href="#review-questions-sample" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<li>
<p>
What does an offer letter signature signify?
</p>
</li>
<li>
<p>
What documents are included in a commencement package?
</p>
</li>
<li>
<p>
Name three common internal forms
</p>
</li>
<li>
<p>
What must payroll verify on a hiring form?
</p>
</li>
<li>
<p>
What must be checked for SINs starting with &ldquo;9&rdquo;?
</p>
</li>
<li>
<p>
True/False: Union dues can be deducted without consent.
</p>
</li>
<li>
<p>
What authorizes benefit premium deductions?
</p>
</li>
</ol>
</section>
<section id="example-evaluations">
<h3>
Example Evaluations
<a class="headerlink" href="#example-evaluations" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Gloria Meyer (Alberta):
</strong>
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate
</p>
<p>
<strong>
Luc Laframboise (Qu&eacute;bec):
</strong>
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made
</p>
<p>
<strong>
Ingrid Johansson (Alberta, Single Parent):
</strong>
- Claimed credits for two children
-
<strong>
Overclaimed
</strong>
dependant credit &ndash; only one is eligible
- Needs correction on federal and AB TD1 forms
</p>
</section>
</section>
<span id="document-rates_2025">
</span>
<section id="rates-for-2025">
<h2>
RATES FOR 2025
<a class="headerlink" href="#rates-for-2025" title="Link to this heading">
&para;
</a>
</h2>
<section id="canada-quebec-pension-plan-cpp-qpp">
<h3>
CANADA / QUEBEC PENSION PLAN (CPP / QPP)
<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-left" id="id1">
<caption>
<span class="caption-text">
CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</span>
<a class="headerlink" href="#id1" title="Link to this table">
&para;
</a>
</caption>
<colgroup>
<col style="width: 68.4%"/>
<col style="width: 15.8%"/>
<col style="width: 15.8%"/>
</colgroup>
<thead>
<tr class="row-odd">
<th class="head">
<p>
Description
</p>
</th>
<th class="head">
<p>
CPP
</p>
</th>
<th class="head">
<p>
QPP
</p>
</th>
</tr>
</thead>
<tbody>
<tr class="row-even">
<td>
<p>
Yearly maximum pensionable earnings
</p>
</td>
<td>
<p>
$71,300
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Annual maximum contributory earnings
</p>
</td>
<td>
<p>
$67,800
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Annual maximum contribution
</p>
</td>
<td>
<p>
$3,500
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Employee contribution rate
</p>
</td>
<td>
<p>
5.95%
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Employer contribution rate
</p>
</td>
<td>
<p>
5.95%
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Basic exemption (Annual)
</p>
</td>
<td>
<p>
$3,500
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Monthly, 12)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$291.67
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<blockquote>
<div>
<p>
Basic exemption (Weekly, 52)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$67.31
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Weekly, 53)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$66.04
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<blockquote>
<div>
<p>
Basic exemption (Semi-monthly, 24)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$145.83
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Bi-weekly, 26)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$134.61
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
</tbody>
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h3>
CPP2 CONTRIBUTION RATES MAXIMUMS
<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-left" id="id2">
<caption>
<span class="caption-text">
CPP2 Contribution Rates Maximums
</span>
<a class="headerlink" href="#id2" title="Link to this table">
&para;
</a>
</caption>
<colgroup>
<col style="width: 81.2%"/>
<col style="width: 18.8%"/>
</colgroup>
<thead>
<tr class="row-odd">
<th class="head">
<p>
Description
</p>
</th>
<th class="head">
<p>
Ammount
</p>
</th>
</tr>
</thead>
<tbody>
<tr class="row-even">
<td>
<p>
Additional maximum annual pensionable earnings
</p>
</td>
<td>
<p>
$81,200
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Employee and employer contribution rate
</p>
</td>
<td>
<p>
4%
</p>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Maximum employee and employer contribution
</p>
</td>
<td>
<p>
$396
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Maimum annual self-employed contribution
</p>
</td>
<td>
<p>
$792
</p>
</td>
</tr>
</tbody>
</table>
</section>
<section id="references">
<h3>
References
<a class="headerlink" href="#references" title="Link to this heading">
&para;
</a>
</h3>
<p>
<a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">
CPP Maximum contributory earnings
</a>
</p>
<p>
<a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">
Second additional CPP contributions
</a>
</p>
</section>
</section>
<span id="document-references">
</span>
<section id="references">
<h2>
REFERENCES
<a class="headerlink" href="#references" title="Link to this heading">
&para;
</a>
</h2>
</section>
<span id="document-errata">
</span>
<section id="errors-and-errata">
<h2>
Errors and Errata
<a class="headerlink" href="#errors-and-errata" title="Link to this heading">
&para;
</a>
</h2>
</section>
</div>
</section>
<section id="glossary">
<h1>
Glossary
<a class="headerlink" href="#glossary" title="Link to this heading">
&para;
</a>
</h1>
<ul class="simple">
<li>
<p>
<a class="reference internal" href="genindex.html">
<span class="std std-ref">
Index
</span>
</a>
</p>
</li>
</ul>
</section>
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