The Payroll Compliance Legislation course introduces students to payroll compliance responsibilities that affect organizations. This course is designed to provide the payroll student with the theory and knowledge required to:
- Describe payroll’s objectives and stakeholders
- Identify an employer/employee relationship
- Communicate the payroll compliance requirements to various stakeholders
- Apply federal and provincial legislation to payroll including:
- the Canada Pension Plan
- the Employment Insurance Act
- the Income Tax Act
- employment standards legislation
- Workers’ Compensation Acts
- Québec-specific legislation
The course includes a pre-test to assess the student’s current knowledge in order to develop their study plan, application exercises to apply concepts to real-life situations, chapter quizzes to review the information learned from the printed material and a post-test to evaluate the student’s learning gain.
None, although a thorough understanding of mathematical principles will increase the probability of success in this course.
Course manual provided for on-going reference. There is a final exam upon completion of the course. This course applies towards the CPA’s Payroll Compliance Practitioner (PCP) certification. Successful completion of Payroll Compliance Legislation is dependent on passing the CPA final exam (65%) for this course, and obtaining an overall course mark of 65%.
Lesson 1: Payroll and Its Compliance Environment
Lesson 2: Federal Legislation
Lesson 3: Canada Pension Plan and Employment Insurance
Lesson 4: Income Tax
Lesson 5: Labour Standards – Employment Standards
Lesson 6: Labour Standards – Collective Agreements
Lesson 7: Provincial and Territorial Legislation Outside Québec
Lesson 8: Québec Legislation
Lesson 9: Workers’ Compensation