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30 lines
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ReStructuredText
30 lines
1.2 KiB
ReStructuredText
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CANADA PENSION PLAN AND EMPLOYMENT INSURANCE
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**Learning Objectives**
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This chapter will cover the following topics:
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1. Identify the following Canada Pension Plan components:
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- Who must contribute to the Canada Pension Plan
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- Types of employment subject to Canada Pension Plan contributions
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- Types of employment not subject to Canada Pension Plan contributions
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- Payments and benefits subject to Canada Pension Plan contributions
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- Payments and benefits not subject to Canada Pension Plan contributions
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2. Calculate Canada Pension Plan contributions at an individual level
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3. Identify the following Employment Insurance components:
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- Who must pay Employment Insurance premiums
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- Types of employment subject to Employment Insurance premiums
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- Types of employment not subject to Employment Insurance premiums
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- Payments and benefits subject to Employment Insurance premiums
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- Payments and benefits not subject to Employment Insurance premiums
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4. Calculate Employment Insurance premiums at an individual level
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5. Describe the purpose of a Record of Employment
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6. Identify when the Record of Employment must be completed |