Tag Archives: EI

What HR needs to know about EI

Payroll primarily experiences Employment Insurance as a series of source deduction and reporting requirements. However, EI is also an employee benefit plan, in much the same way that WCB coverage and employer-sponsored disability plans are other types of employee benefit … Continue reading

Gallery | Tagged , , , , , , , , , , , | Leave a comment

New CRA guidance on Wage Loss Replacement Plans

Many of you may have noticed the late release of the T4001 Employers’ Guide for 2014. One reason for this might be the expanded guidance the CRA posted on its web site, in the CPP/EI rulings area, on December 17, … Continue reading

Gallery | Tagged , , , , , , , , , , , , , | Leave a comment

Why you shouldn’t give employees payroll advances

For a small employer or a small payroll department, it can be an awkward situation if employees ask for an advance on their wages. In effect, such request is for an informal, short-term employer loan. However, there are also other … Continue reading

Gallery | Tagged , , , , , , , , , , , , | Leave a comment

Who Must Report Sales Awards – the Manufacturer or the Employer?

Prizes are a common tool for manufacturers to promote the sale of their products, in both wholesale and retail sales and distribution. So long as these awards are somehow tied to employee performance, they are taxable income which must be … Continue reading

Gallery | Tagged , , , , , | Leave a comment

The risks of treating employees as self-employed contractors

The CBC reported this week that Shaw Communications was found to have broken the federal Canada Labour Code, in relation to two persons who formerly worked at one of its smaller Vancouver business units. The business unit treated the two … Continue reading

Gallery | Tagged , , , , , , | Leave a comment

Banked Overtime – When must source deductions be taken?

Banked overtime is a common payroll practice. When overtime is banked, the issues that arise usually deal with whether dollars or time are banked, how long overtime may be kept in the bank and the rate at which banked overtime … Continue reading

Gallery | Tagged , , , , | Leave a comment

When do earnings stop being pensionable and insurable?

The CRA asserts that earnings don’t stop being CPP pensionable or EI insurable, just because the employment relationship is over. My experience is that most payroll practitioners follow logic something like this to determine if CPP or EI source deductions … Continue reading

Gallery | Tagged , , , , , , , , , , , , | Leave a comment