PAYROLL BEST PRACTICESTM GUIDELINES

Access Our Payroll Best Practices to Stay Current and Compliant.

Responsible for payroll? Rely on the Canadian Payroll Association to help you carry out your day-to-day duties and establish payroll best practices in your organization. A valuable benefit of membership, the CPA Payroll Guidelines™ are an essential self-service compliance tool.

Payroll Compliance Knowledge for Payroll Practitioners

Not yet a member? You can still learn about current legislation and practices, the mission-critical role of payroll and the importance of payroll compliance. Our Pay Statement Payroll Best Practices Guidelines and the quizzes covering information from our payroll guidelines are available to everyone. Test your knowledge and see how our Payroll Best Practices Guidelines can help you today!

Pay Statement Payroll Best Practices Guidelines (public access)

Our Pay Statement Payroll Best Practices Guidelines provide comprehensive information on applicable federal and provincial legislation governing the issuance of pay statements. Using charts and templates, these guidelines concisely compile current requirements (reviewed annually) along with best practices and suggested formats. Dynamic hyperlinks and an interactive quiz test your payroll compliance knowledge. Use these guidelines as a reference tool to assess current practices and develop new procedures. Use them as a benchmark when implementing or designing an in-house payroll solution or preparing for a payroll audit.

Getting Ready for a Payroll Audit Payroll Best Practices Guidelines (Member's Only)

When an audit is coming, payroll practitioners need to ensure their organizations are compliant and that preparations and preventative measures are implemented ahead of time. Our Getting Ready for a Payroll Audit Payroll Best Practices Guidelines supports payroll compliance and operational readiness in the event of an audit. Access is also provided to two supplementary interactive tools: a test your knowledge quiz and an Auditing Checklist.

Setting up a New Payroll in Canada Best Practices Guidelines (Member's Only)

Setting Up a New Payroll in Canada is intended for use as a Payroll Best Practices Guideline. It will assist new employers in registering their businesses with the federal government, and various provincial and territorial agencies, as well as provide help with: choosing a payroll system, determining pay frequency and method of compensation, creating payroll policies and procedures, hiring and paying employees and remittance and reporting requirements.

Mergers and Acquisitions Payroll Best Practices Guidelines (Member's Only)

Our Mergers and Acquisition Payroll Best Practices Guidelines support your payroll compliance and operational readiness in the event of a merger or acquisition. Accurate analysis and methodical planning is key to a successful implementation. These guidelines will help you prepare for the efficient transition of payroll information while minimizing the impact on employees. Access two supplementary interactive tools: a quiz to test your knowledge and an interactive Employer Checklist to assist you with important tasks during the merger and acquisition process.

Death of an Employee Payroll Best Practices Guidelines (Member's Only)

Our Death of an Employee Payroll Best Practices Guidelines will assist you when faced with the death of an employee. This information is particularly useful if you manage both the payroll and human resources (HR) function within your organization or if you operate as a department of one. This guide will help you develop an operational plan from both a payroll and an HR perspective if an employee dies, including dealing with final payments and the related reporting. Two interactive tools will support you: a quiz to test your knowledge and an interactive Deceased Employee Payroll Action Checklist.

Statutory Holidays Payroll Best Practices Guidelines (Member's Only)

Our Statutory Holidays Payroll Best Practices Guidelines help you assess an employee’s right to statutory holidays and calculate the corresponding payment. Employers can also use these guidelines as a reference tool to assess and improve current practices. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet, and include a short interactive quiz to test your payroll compliance knowledge.

Employee or Self-Employed Payroll Best Practices Guidelines (Member's Only)

Our Employee or Self-Employed Payroll Best Practices Guidelines help payroll practitioners understand the difference between an employee and self-employed worker. They serve as a benchmark against which employers can examine their current procedures and develop protocols for determining the status of a new or existing worker in order to ensure compliance and avoid penalties and possible litigation. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet, and include a short interactive quiz to test your payroll compliance knowledge.

Salary Overpayments Payroll Best Practices Guidelines (Member's Only)

Our Salary Overpayments Payroll Best Practices Guidelines provide payroll practitioners with tools needed to analyze and determine whether an overpayment is a payroll error or falls into the category of repayments of wages. These guidelines also serve as a benchmark against which employers can examine their current procedures and develop procedures on treating statutory deductions and year-end reporting. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet, and include a short interactive quiz to test your payroll compliance knowledge.

Changing Payroll Frequency Payroll Best Practices Guidelines (Member's Only)

Our Changing Payroll Frequency Payroll Best Practices Guidelines help payroll practitioners understand their responsibilities regarding the administration of a change in the frequency of employees’ pay periods and dates. They also examine what to do when a given year has a 27th bi-weekly or 53rd weekly pay period. The guidelines are set up in an interactive format, providing hyperlinks to information in the document and on the Internet, and include a short interactive quiz to test your payroll compliance knowledge.

Social Insurance Number Payroll Best Practices Guidelines (Member's Only)

Our Social Insurance Number (SIN) Payroll Best Practices Guidelines assist payroll practitioners with developing a standard of practice regarding the collection, usage, storage and destruction of an individual’s SIN to ensure legislative compliance and avoid the risk of identity theft. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet. We have also created two interactive tools: a quiz to test your knowledge and an online SIN Verification Tool to verify the validity of a SIN.

New Hire Payroll Best Practices Guidelines (Member's Only)

Our New Hire Payroll Best Practices Guidelines help payroll practitioners contextualize the payroll-related tasks within the whole hiring process. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet. We have also created two interactive tools: a quiz to test your knowledge and a New Hire Checklist, where you can select from an extensive list of action tasks to create and print a unique checklist per new hire.

Termination Payroll Best Practices Guidelines (Member's Only)

Our Termination Payroll Best Practices Guidelines assist with employer-initiated terminations of employment by helping payroll practitioners understand the legislative requirements relating to an involuntary termination of employment. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet. We have also created three interactive tools: a quiz to test your knowledge; a Termination Calculator to break down a total termination payment into legislative notice and severance, eligible and non-eligible retiring allowances; and a Termination Checklist to select from an extensive list of action tasks to create and print a unique checklist per termination of employment.

Canada Pension Plan Changes Payroll Best Practices Guidelines (Member's Only)

Our Canada Pension Plan (CPP) Changes Payroll Best Practices Guidelines provide greater understanding of the legislative changes to the CPP effective January 1, 2012, and help payroll practitioners ensure compliance within their organization. The first part summarizes the CPP legislation in force prior to 2012, followed by the most significant payroll-related CPP changes introduced on January 1, 2012. We have also created interactive tools: a quiz to test your knowledge; an interactive CPP Decision Tool to help determine whether a particular employee is affected by the CPP effective January 1, 2012.

Province of Employment Payroll Best Practices Guidelines (Member's Only)

Our Province of Employment Payroll Best Practices Guidelines help payroll practitioners determine an employee’s province of employment in order to properly execute their responsibilities relating to statutory deductions, year-end reporting, employer taxes, workers’ compensation, employment and pension standards, and more. These guidelines examine multi-jurisdictional legislation around employment to ensure compliance. They are set up in an interactive format, providing hyperlinks to information in the document and on the Internet, and include a short interactive quiz to test your payroll compliance knowledge.

Payroll Continuity Payroll Best Practices Guidelines (Member's Only)

Our Payroll Continuity Payroll Best Practices Guidelines are an essential tool for all organizations. An unexpected event or pandemic could significantly impact an organization’s mission-critical functions unless risk assessments have been undertaken and business continuity plans are in place. Since payroll is a mission-critical function in every organization, the Canadian Payroll Associated created these guidelines to help payroll practitioners develop payroll continuity plans in response to potential, partial and full business interruptions.