Overview of Payroll in Canada - Learning Payroll 2

Overview of Payroll in Canada - Learning Payroll 2

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Learning Payroll II expands on the concepts from Learning Payroll I by exploring more complex processes and government requirements. This interactive, exercise-based seminar covers the fundamentals of irregular payments, government remittance and reporting, along with basic termination information and how to complete the ROE.

This full-day seminar provides opportunities to ask questions, network with other professionals, and learn from best practice examples. Valuable take home materials include exercises and Learning Payroll II learning materials.

The second-step in payroll - 
Learning Payroll II is ideal for:

  • New staff with no or limited exposure to payroll and junior payroll staff
  • Practitioners returning to the payroll field
  • Other professionals who have functional responsibility for payroll (bookkeepers, accountants, and HR professionals)
  • Suppliers providing payroll services to corporate customers.

  •  Although Learning Payroll I is not a prerequisite, it is strongly recommended.

    What will you achieve?

    • Calculate and produce irregular payments using the bonus tax method
    • Best practices and procedures for correcting payroll
    • Identify, classify and calculate statutory remittances to Canada Revenue Agency and Revenu Quebec
    • Describe, categorize and evaluate other government reporting such as health taxes and workers compensation premiums
    • Determine the termination notice based on province of employment
    • Prepare the Record of Employment (ROE) form

    Course Trainers

    What will be covered?

    Irregular Earnings:

  • Bonuses
  • Vacation pay
  • Overtime pay
  • Pay in lieu of notice
  • Commissions
  • Sick leave payments
  • Retroactive payments

    Correcting errors and recovering salary or wage:

  • Correction a payroll error
  • Pay adjustment to correct an underpayment
  • Recovering overpayment
  • Salary paid in error
  • Repayment of salary or wages

    Statutory remittances and reporting:

  • Canada Revenue Agency payroll account
  • When and how to remit to the CRA
  • Employment Insurance premium reduction
  • Revenu Québec enterprise number
  • When and how to remit to the RQ

    Other government reporting and record retention:

  • Provincial healthcare and education taxes and remittances
  • Provincial workers' compensation reporting
  • Statistics Canada
  • Records retention
  • Privacy legislation

    Termination of employment:

  • Notice of termination
  • Salary continuance
  • Severance pay
  • Retiring allowances
  • Record of Employment
  • Commission record of employment