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)
This seminar, presented with the cooperation of THE CANADIAN PAYROLL ASSOCIATION, is designed for accounting and human resource professionals who have a functional responsibility to oversee the payroll function but are not actually processing a payroll. It provides an introduction and overview perspective of the payroll function. Participants will learn about processing and reporting requirements, and payroll practitioners' responsibilities with regard to government statutory withholding and remittance.
Program Dates:
Module 1: July 9, 2024 (9-1 PM, ET)
Module 2: July 10, 2024 (9-1 PM, ET)
The curriculum covers the fundamental payroll responsibilities of an employer including:
- Establishing the employee-employer relationship
- Setting up a new employee in payroll
- Basic requirements under employment/labour standards legislation
- Determining which payments and benefits are classified as employment income
- Producing a regular pay and applying the required statutory withholding amounts for Canada or Quebec Pension Plan, Employment Insurance, Quebec Parental Insurance Plan Premiums and income taxes
- Processing irregular payments such as bonuses
- Statutory government remittances
- Handling termination of employment including processing the required payments and issuing the Record of Employment (ROE)
- Year-end reporting overview
Important
Sound for this online session is streamed directly through your computer or electronic device. Participants will not be provided with a dial-in number.
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Registration Difficulties/Questions: Please reach out to the Professional Development team at Professionaldevelopment@hrpa.ca