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| <!DOCTYPE html>
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|     <title>ABOUT THE AUTHOR — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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|         <li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li> 
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| 
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|   <section id="about-the-author">
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| <h1>ABOUT THE AUTHOR<a class="headerlink" href="#about-the-author" title="Link to this heading">¶</a></h1>
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| <p>From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
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| payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
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| diploma in Business Management to a Master’s degree in Business Administration, he brings both academic insight and practical expertise
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| from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
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| long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
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| often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
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| to confidently perform essential payroll functions encountered in day-to-day operations.</p>
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| <div class="toctree-wrapper compound">
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| <p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
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| <ul>
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| <li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a></li>
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| <li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-content-knowledge">2.1.1. Payroll Content Knowledge</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="introduction.html#technical-skills">2.1.2. Technical Skills</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="introduction.html#personal-and-professional-skills">2.1.3. Personal and Professional Skills</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">2.1.4. Behavioural and Ethical Standards</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-stakeholders">2.2. Payroll Stakeholders</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="introduction.html#content-review">2.3. Content Review</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="introduction.html#review-questions">2.4. Review Questions</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="compliance.html">3. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">3.1. Introduction</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">3.2. Payroll Objectives</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">3.3. Responsibilities and Functions of Payroll</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">3.4. Payroll Stakeholders</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">3.4.1. Government Stakeholders</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">3.4.2. Federal Government</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">3.4.3. Provincial/Territorial Governments</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">3.4.4. Internal Stakeholders</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">3.4.5. External Stakeholders</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#legislations-and-regulations">3.5. Legislations and Regulations</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">3.5.1. Legislative Compliance</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">3.5.2. Self-Assessment</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#the-employee-employer-relationship">3.6. The Employee-Employer Relationship</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">3.6.1. Contract of Service (Employment)</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">3.6.2. Contract for Service (Subcontracting)</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">3.6.3. Factors Determining the Type of Contract</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">3.7. Review Summary</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">3.8. Review Questions</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">4. Canada Pension Plan</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">4.1. Who Must Contribute to the Canada Pension Plan</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">5. Employment Insurance</a></li>
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| <li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">6. Record of Employment</a></li>
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| <li class="toctree-l1"><a class="reference internal" href="compensation.html">7. CALCULATING NET EARNINGS</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">7.1. Employment Income</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">7.2. Allowances</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">7.3. Expenses</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">7.4. Benefits</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">8. OBNOARDING EMPLOYEE</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">8.1. Internal Forms</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">8.1.1. Authorization for Hiring</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">8.1.2. Union Membership</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">8.1.3. Benefit Enrollment Forms</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">8.1.4. Confidentiality Agreement</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">8.2. Required Federal and Provincial/Territorial Forms</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">8.2.1. Tax Credits (TD1)</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">8.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">8.3. Entering Employee Information into Sage50</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">8.3.1. Review Questions</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">8.4. Content Review Highlights</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">8.5. Review Questions (Sample)</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">8.6. Example Evaluations</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">9. Payroll Accounting</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">9.1. Journal Entries</a><ul>
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| <li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">9.1.1. Accounting Recap</a></li>
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| <li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">9.1.2. Journal Entries</a></li>
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| </ul>
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| </li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="review_questions.html">10. REVIEW QUESTIONS</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">10.1. New Employee Information</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="terminology.html">11. TERMINOLOGY</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">11.1. Pensionable Earnings</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">11.2. Insurable Earnings</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="rates_2025.html">12. RATES FOR 2025</a><ul>
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| <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
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| <li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">12.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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| </ul>
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| </li>
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| <li class="toctree-l1"><a class="reference internal" href="references.html">13. REFERENCES</a></li>
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| <li class="toctree-l1"><a class="reference internal" href="errata.html">14. Errors and Errata</a></li>
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| </ul>
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| </div>
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| <section id="glossary">
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| <h2>Glossary<a class="headerlink" href="#glossary" title="Link to this heading">¶</a></h2>
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| <ul class="simple">
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| <li><p><a class="reference internal" href="genindex.html"><span class="std std-ref">Index</span></a></p></li>
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| </ul>
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| <p><strong>sys variables</strong></p>
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| <div class="highlight-text notranslate"><div class="highlight"><pre><span></span>Python 3.12.3
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| </pre></div>
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| </div>
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| <div class="highlight-text notranslate"><div class="highlight"><pre><span></span>5
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| </pre></div>
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| </div>
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| </section>
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