cpp

Slaw: The launch of the new Social Security Tribunal

April 4, 2013 Yosie Saint-Cyr Employee Relations, Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting, 0

On April 1, 2013, the federal government launched the new Social Security Tribunal…

administrative tribunal, canada pension plan, cpp, EI benefits, Employment Insurance Act, HRSDC, Human Resources and Skills Development, OAS, Old Age Security Act, social security appeals, Social Security Tribunal

Most-viewed articles this week on HRinfodesk

January 10, 2013 Yosie Saint-Cyr Health and Safety, Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting, Training and Development, Wages and Compensation, 0

The three most read articles this week on HRinfodesk deal with changes to CPP contributions, workplace safety awareness training programs and plans for mandatory training in 2014, and payroll rates for 2013.

canadian pension plan, contributions, cpp, HRinfodesk, Ministry of Labour, ontario, payroll 2013, workplace safety, workplace safety awareness, workplace safety training, year end

HRLaw: End of the year wrap up and other legislative changes effective January 1, 2013

December 21, 2012 Yosie Saint-Cyr Accessibility Standards, Employee Relations, Employment/Labour Standards, Health and Safety, Human Resources, Human Rights, Integrated Accessibility Regulation, Payroll, Pensions and Benefits, Source Deductions and Reporting, Standard for Customer Service, Standard for the Built Environment, Union Relations, Wages and Compensation, 0

Several changes to pension, employment standards, payroll and other legal requirements are coming into force January 1, 2013 or later. Below you will find brief summaries, listed by jurisdiction, of some of the important changes employers need to know about and prepare for: (The post is now updated and includes the new AODA Built environment requirements coming into force January 1, 2013).

2013, administrative penalties, Alberta, AODA obligations, Best 14 weeks pilot project, British Columbia, calculation of holiday pay, Canada Employment Insurance Financing Board, Canada labour Code, Canada Revenue Agency Act, care for a critically ill child, compassionate care benefits, confined spaces, construction sector, cpp, EI benefit, EI sickness benefits, Employees Profit Sharing Plans, Employment Insurance Act, employment insurance reforms, Employment Insurance Regulations, employment law, Employment Pension Plans Act, employment standards code, Family Day Act, Federal Income Support for parents of murdered or missing children, Federally regulated workplaces, first aid, group sickness or accident insurance plans, Growth and Long-Term Prosperity Act, Helping Families in Need Act, Hiring Credit for Small Business, HRinfodesk, HRlaw, HST, Jobs, legal requirements are coming into force January 1, letter of credit to cover a portion of the pension plan, manitoba, maternity of parental leave, Newfoundland and Labrador, Nova Scotia, old age security, ontario, pooled registered pension plans, Prince Edward Island, PST, Public Sector Salary Disclosure Act, QST, Quebec, Registered Disability Savings Plans, retirement compensation arrangements, Saskatchewan, SIN numbers, Whistleblower Protection, Workers’ Compensation Amendment Act, Working while on Claim pilot project, Workplace Safety and Insurance Act

Most-viewed articles this week on HRinfodesk

November 8, 2012 Yosie Saint-Cyr Health and Safety, Human Resources, Human Rights, Payroll, Pensions and Benefits, Source Deductions and Reporting, Wages and Compensation, 0

The three most popular HRinfodesk articles this week deal with CPP rates for 2013, psychological health and safety, and investigating workplace violence.

2013, canada pension plan, Canada Revenue Agency, Canadian Standards Association, complaints of incidents of violence, cpp, Investigating workplace violence, national standard, National Standard for Psychological Health and Safety in the Workplace, occupational health and safety, payroll rates, psychological health and safety, workplace health and safety, workplace investigation, workplace violence

Have SIN card changes been well thought out?

May 31, 2012 Alan McEwen Human Resources, Payroll, Recruiting and Hiring, Source Deductions and Reporting, 0

In its omnibus budget Bill C-38, the federal government is giving itself the ability to eliminate the use of physical Social Insurance Number cards. According to an article in the May 16 issue of the Globe and Mail, actual SIN cards will no longer be issued as of March 2014. Currently Employment Insurance and Canada Pension Plan legislation requires employers to ask to see the actual card.

2012 federal budget, Bill C-38, canada pension plan, Canada Revenue Agency, cpp, EI, Employment Insurance, employment law, payroll fraud, SIN cards, Social Insurance Number, T4 reporting

Slaw: PRPPs vs. VRSPs

March 22, 2012 Yosie Saint-Cyr Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting

On March 21, 2012, Quebec became the first province to set up a detailed framework of provincial rules that will apply for PRPPs.

cpp, employee contribution rate, employment law, pension, pension plan, pensions, PRPPs, QPP, retirement, VRSPs

Intern not ‘employee’ for CPP and EI deduction purposes

February 10, 2012 Christina Catenacci Payroll, Source Deductions and Reporting

I just read a case coming out of the Tax Court of Canada that confirmed an intern working for a charitable organization was not an “employee”; rather, she was a scholarship recipient. Therefore, the organization didn’t have to make any source deductions such as CPP and EI on behalf of the intern.

charitable organization, control test, cpp, deduction, Department of National Defence, EI, employee, Employment Insurance, intern, internship, not enough insurable hours, record of employment, scholarship, tax court, Tax Court of Canada, trying to recharacterize scholarship into employment

CRA and MRQ 2012 source deduction and reporting changes

November 30, 2011 Alan McEwen Payroll, Source Deductions and Reporting

These are the most important things you need to know before you begin your first 2012 payrolls and while preparing to issue T4s, T4As and RL-1s for 2011. We break this down between new reporting requirements for the 2011 tax year and new source deduction requirements for payments made after January 1, 2012.

2011 tax year, 2012 payroll changes, 2012 tax year, automobile rates, Canada Revenue Agency, cpp, CRA, EI, End of the year 2011, indexing, Ministère du Revenu de Québec, MRQ, Payroll reporting, Payroll taxes, pensionable earnings, personal tax credit amounts, QPIP, QPP, Reporting changes for 2011, Revenue Quebec, RL1, Source deductions, T4, T4 reporting, taxable income

Changes to the Canada Pension Plan (CPP) contribution rules in 2012

August 31, 2011 Alan McEwen Employee Relations, Human Resources, Payroll, Source Deductions and Reporting

Starting in 2012, the federal and provincial governments are making a series of changes to the Canada Pension Plan that affect employees aged between 60 and 70. These changes permit CPP and QPP contributions for employees when CPP or QPP retirement benefits are received, before employees turn 70 years of age. These changes bring the CPP into line with similar changes made to the QPP in 1997.The purpose, in part, is to offer more support to employees who wish to phase in their retirement.

canada pension plan, cpp, CPP and QPP contributions, CPP benefits, employment law, phased retirement, QPP, QPP benefits, quebec pension plan, retirement, retirement benefits

Ministers agree on private sector pension plan

December 22, 2010 Yosie Saint-Cyr Human Resources, Payroll, Pensions and Benefits

On Monday December 20, 2010, Finance Minister Jim Flaherty announced that the provinces, territories and the federal government came to an agreement during their meeting in Alberta to move ahead with a new private-sector pension plan called the pooled registered pension plan framework. This means any talk regarding the expansion of the Canada Pension Plan is put on hold for now.