Tag Archives: CPP

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 , , , , , , | 1 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 , , , , | 2 Comments

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

Changing payroll frequency may impact CPP contributions

There is no greater change in payroll than a change in payroll frequency, so changes that affect how and when employees get paid must be handled with special care. Mid-year changes in payroll frequency can affect the amount of CPP … Continue reading

Gallery | Tagged , , , , , , , , | 1 Comment

Principles of HR/Payroll system design

HR and payroll are linked together by the transactions that mark an employee’s history with the employer. Some of these transactions relate to changes in employees status, while others affect the earnings and deductions required in payroll. If HR and … Continue reading

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