Payroll Study Sheets

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Week 3 Documents, Controls and Employment Standards

Payroll dept responsible PIPEDA: Personal Info Protection Types of Data payroll collects: PDOC – used to calculate income tax
for providing adequate and electronic Documents Act:  Personal info: name, SIN, quickly, need TD1 amount
controls to ensure payroll outline rules and regs for use, birth date, address
is confidential collection and disclosure of  Job related info: start
personal data date, job title, work
TD1 forms used to Internal controls: segregation of location, rate of pay, pay SIN: SIN starting in 9 is temporary
determine amt of income duties, approval of docs by non- frequency Validating SIN: Remove last digit
tax which must be payroll personnel, rotating tasks  Group benefit info: Take out 2nd, 4th, 6th, 8th
withheld audits of payroll, system back coverage amts, Double them
Exemptions for seniors, ups, time clocks, bar codes for dependents, Add digits (not numbers) together
dependents, pensioners recording hours, pay cheques beneficiaries, effective Add 1st, 3rd, 5th 7th digits together
and students signed and distributed by non- dates Add totals
Employees responsibility payroll personnel, use of direct  Fed and Prov tax credit If multiple of 10, 9th number should be 0
to fill out correctly deposit, s3eparate bank acct for forms: TD1 and TD1ON If not, subtract from next multiple of
Can check box for none if payroll, monthly bank recs  Banking details: for direct ten – diff should be check digit
make min wage ESA requirements: payroll deposit (void cheque)
Can increase amt records s/b kept min 5 years
Use claim code to after employee stops working or
determine tax to deduct mat leave
Then use tax tables to find
amount for claim code

Paystubs: pay period Vacation Details: Minimum Wage: Hours of Work: max hrs can be req’d to
dates, rate of pay, living  unpaid vacation General: $14.00 work : 8 hrs/ day and 48 hrs/wk
allowances, gross accrued in prior yr Student: $13.15
earnings, deductions, net  vacation accrued in Liquor Servers: $12.20 Required rest period: 11 consecutive
pay current yr Hunting & Fishing Guides $70.00 for hours free from work/day
Employers must provide  vacation pay in current < 5 hrs
written copy of paystub period $140 for > 5 hrs /day Weekly rest periods: at least 24
and vacation entitlement  total vacation pay Homeworkers: $15.40 consecutive hrs/wk or 48 consecutive
available hrs bi weekly

Minimum age: 14 Overtime Pay: 1 and a half times Vacation Pay: min of 4% of wagers Eating periods: ½ hr req’d after 5
pay after 44 hours as well as two weeks vacation time consecutive hrs worked

Time off in lieu: 1 ½ hours for Calculated on: No requirements for breaks
each OT hour  reg earnings
Greater Right or Benefit: if  commissions
you provide employees  bonuses
with greater right or  OT
benefit than ESA provides,  Public holiday pay
you are obligated to fulfill  Termination Pay
it  Allowance for room and
board
Leaves: most unpaid Stat holidays: Terminations: employee must Vacation pay not on:
Sick leave: up to 3 days  New years receive period of notice or pay in  Tips and gratuities
after employed for min of  Family day lieu of notice if not just cause  Travel allowances
2 wks  Good Friday Notice requirement determined by  Severance pay
Jury Duty: no fear of losing  Victoria Day length of employment
job  Canada Day Payment of wages before 7 days
Family Medical Leave: up  Labour Day next pay date, which is more
to 28 wks protected  Thanksgiving
Mat Leave: 12 weeks prior  Christmas Group terminations: employer must Severance Pay: two criteria met:
to delivery submit s form Director of 1. Employee must have worked
 Boxing Day
Parental Leave: must work Employment Standards prior to for at least 5 yrs and
Must work shift before and after
for 13 weeks prior to giving notice 2. Employers must have payroll
holiday
delivery date, give 2 Requirement based on number of in excess of $2.5 million
weeks notice, returns to employees terminated annually
position with same wages, Calculated on length of service : 1 week
maintains seniority and per completed yr of service, plus
benefits while off, 61 for number of months employed divided by
mother and 63 for other 12
parent

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