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Preface
Authors and Contributors
1.1 Overview
1.2 Key Terms
1.3 What is payroll and why is it important?
1.4 Setting Up Payroll
1.5 Check Your Knowledge
1.6 Chapter Summary and Additional Readings and Resources
2.1 Overview
2.2 Key Terms
2.3 Canadian Payroll and the Law
2.4 Federal Legislation – Statutory Deductions
2.5 Employment Standards Legislation
2.6 Provincial Legislation and How Covid Impacted Payroll
2.7 Check Your Knowledge
2.8 Chapter Summary and Additional Readings and Resources
3.1 Overview
3.2 Key Terms
3.3 Pay Periods and Pay Cycles
3.4 How to Calculate Gross Earnings
3.5 Earnings, Allowances, Expense Reimbursements, and Benefits
3.6 Check Your Knowledge
3.7 Chapter Summary and Additional Readings and Resources
4.1 Overview
4.2 Source Deductions
4.3 Employment Insurance
4.4 Income Tax
4.5 Other Mandatory Deductions
4.6 Court-Ordered Wage Garnishment
4.7 Union Dues and Pension Plan Contributions
4.8 Non-Mandatory Deductions
4.9 Check Your Knowledge
4.10 Chapter Summary and Additional Readings and Resources
5.1 Overview
5.2 Calculating Net Pay
5.3 Calculating Net Pay for Various Scenarios
5.4 Check Your Knowledge
5.5 Chapter Summary and Additional Readings and Resources
6.1 Overview
6.2 Employer CPP Contributions and EI Premiums
6.3 Employer Workers’ Compensation Premiums
6.4 Provincial Payroll Taxes
6.5 Check Your Knowledge
6.6 Chapter Summary and Additional Readings and Resources
7.1 Overview
7.2 Key Terms
7.3 Termination of Employment
7.4 Compensation upon Termination of Employment
7.5 Incorporating Termination Payments into the Determination of Payroll
7.6 Check Your Knowledge
7.7 Chapter Summary and Additional Readings and Resources
8.1 Overview
8.2 Key Terms
8.3 Payments and Remittances
8.4 Year-End Reporting
8.5 Check Your Knowledge
8.6 Chapter Summary and Additional Readings and Resources
Chapter References and Attributions
Appendix
Chapter 5: Net Pay
The following activity will allow you to review what you have learned in this chapter.
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Canadian Payroll Copyright © by Meena K. Gupta; Gayle St. Denis; and Ikram Ibrahim is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License, except where otherwise noted.