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<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
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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>Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration,
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drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully
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operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National
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Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master’s
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degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five
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years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to
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help professional business managers to build a solid foundation in payroll administration while easing the anxiety often
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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="compliance.html">2. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">2.1. Introduction</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">2.2. Payroll Objectives</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">2.3. Responsibilities and Functions of Payroll</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">2.4. Payroll Stakeholders</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">2.4.1. Government Stakeholders</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">2.4.2. Federal Government</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">2.4.3. Provincial/Territorial Governments</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">2.4.4. Internal Stakeholders</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">2.4.5. 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">2.5. Legislations and Regulations</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">2.5.1. Legislative Compliance</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">2.5.2. 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">2.6. 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">2.6.1. 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">2.6.2. 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">2.6.3. 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">2.7. Review Summary</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">2.8. 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">3. 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">3.1. 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">4. Employment Insurance</a></li>
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<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">5. Record of Employment</a></li>
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<li class="toctree-l1"><a class="reference internal" href="compensation.html">6. CALCULATING NET EARNINGS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">6.1. Employment Income</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">6.2. Allowances</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">6.3. Expenses</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">6.4. 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">7. OBNOARDING EMPLOYEE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">7.1. Internal Forms</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">7.1.1. Authorization for Hiring</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">7.1.2. Union Membership</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">7.1.3. Benefit Enrollment Forms</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">7.1.4. 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">7.2. 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">7.2.1. 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">7.2.2. 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">7.3. 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">7.3.1. 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">7.4. Content Review Highlights</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">7.5. Review Questions (Sample)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">7.6. 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">8. Payroll Accounting</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">8.1. Journal Entries</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">8.1.1. Accounting Recap</a></li>
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<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">8.1.2. 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">9. REVIEW QUESTIONS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">9.1. 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">10. TERMINOLOGY</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">10.1. Pensionable Earnings</a></li>
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<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">10.2. 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">11. 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">11.1. 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">11.2. 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">12. REFERENCES</a></li>
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<li class="toctree-l1"><a class="reference internal" href="errata.html">13. 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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