Frequently Asked Questions

Easily find the answers to your questions on membership, professional development programs, certification and JobConnect!

If you are in payroll or in accounting or HR with payroll-related responsibilities, you should be a member of the CPA to stay up to date and compliant, through an individual membership or your organization's membership. Any employer that processes a Canadian payroll can benefit from becoming an Organization member. Learn more about the CPA and who should be a member.

The minimum pass mark of 65% applies to all PCP and CPM courses, including challenge exams, started on or after January 1, 2013.

If you completed a course prior to January 1, 2013, a pass mark of 60% is acceptable. If you are transferring a credit to the PCP or CPM certification program, a minimum pass mark of 60% applies to courses completed before January 1, 2013, and a minimum pass mark of 65% applies to courses started on or after January 1, 2013, for the CPA to accept the course(s) for transfer credit.

If you are reinstating your certification, you must obtain a minimum pass mark of 65% on the Payroll Knowledge Evaluator (PKE) assessment you are required to complete as part of the reinstatement process.

Any courses with a minimum of 30 credit hours in payroll career-related topics like accounting, human resources, interpersonal skills or business communication completed through an accredited public college or university. These hours can be applied to both the current and following year’s annual CPE requirements.  In order for a course to be considered an eligible activity toward fulfilling the CPE requirement, the course must be successfully completed according to the college or university’s passing mark at which the course was completed.

For example, PCP certification holders who complete either the Introduction to Payroll Management or Applied Payroll Management courses in the Certified Payroll Manager (CPM) certification program satisfy both the current and following year's annual CPE requirements. This also includes the CPM transfer credit courses of Organizational Behaviour, Managerial Accounting, and Compensation and Benefits.

Yes. If you have less than one year of applicable payroll experience in your current or past position, you can combine positions to satisfy the one-year requirement. You must complete a separate application form for each payroll position being submitted for assessment.

Yes. If you have less than 2 years of applicable payroll experience in your current or past position, you can combine positions to satisfy the 2-year requirement. You must complete a separate application form for each payroll position being submitted for assessment.

Yes, only CPA members can view and apply to job postings on JobConnect.

JobConnect's Business Support Representatives can enable invoicing on your account.

If you do not yet have an employer account on JobConnect, you must first create an account for your company by following the Register Today link on the Employer Login page.

Once you are registered as an employer, provide us with your company contact and billing information, and select Option #2: I'd like to have a sales representative contact me before I purchase any services. This will allow you to create a personal account, which we can then update to offer invoicing as a method of payment. Submitting this page will notify us that you would like to have invoice as a method of payment. We will update your account within 2 business hours and email you when the option is available.

Once enabled, you can purchase your JobConnect credit(s) through your account by logging in and following the Click here to purchase additional jobs or services link in your account toolbox page. You will be asked to confirm your contact and billing information, and select option #2 for invoicing. Then select the package that you would like to purchase and confirm the price.

When you submit the purchase confirmation, your account is immediately updated with a job credit and the Post a Job link is enabled on your tool box page. Note: Invoices are dated at the time of purchase and are due upon receipt.

Paid time off from work is a benefit enjoyed by employees in Canada, legislated by employment standards in all jurisdictions. This legislation allows for both vacation time and vacation pay. The purpose of vacation time is to provide each employee a minimum of two weeks’ time off work, whereas vacation pay ensures continuity of remuneration throughout the vacation period.

Vacation time is earned over a 12-month period, commonly referred to as the vacation entitlement year. This vacation entitlement year can be the calendar year, a company-established year, or the employee’s anniversary (seniority) date. Depending on the jurisdiction, vacation time must be taken within 4 to 12 months of it being earned. It is the employer’s responsibility to ensure that the legislated vacation time is taken, and as such, with adequate notice, the employer has the right to schedule vacation time for employees. In addition, many jurisdictions allow for the fractioning of vacation time. Time may be taken as a single two-week period, two one-week periods, or broken down into one-day increments in some jurisdictions, such as Ontario, with written consent from both the employee and employer. Generally, employees cannot forego their right to the minimum legislated vacation time, nor can they ask to be paid in lieu of vacation time.

Vacation pay, on the other hand, accrues as a percentage of vacationable earnings in the vacation entitlement year. These vacationable earnings vary by jurisdiction. Rather than being paid regular wages, an employee will receive vacation pay when taking vacation time. At the end of the year, an employee who has taken their full vacation time entitlement should have exhausted their vacation pay accrual. However, since some jurisdictions include additional earnings paid throughout the entitlement year as vacationable earnings (for example, overtime pay and a work related bonus), an employee may have accrued more vacation pay than they have been paid for at their regular rate of pay. This type of situation reinforces the need for a reconciliation of vacation pay owed versus vacation actually paid. Any and all outstanding balances must be paid to the employees affected within the legislated timeframe of the jurisdiction in question.

Such reconciliation should also be performed upon termination of an employee. Any unused vacation pay accrued must be paid to the terminated employee. An employer may allow employees to take vacation time prior to it being earned. Such a policy creates the possibility of vacation overpayment, particularly in the event of an employee terminating employment with the company after having taken more vacation time than has been earned. Although some jurisdictions allow for deductions from an employee’s pay for vacation overpayments, including vacation advances, it is considered a good standard of practice to get the employee’s authorization for such deductions in writing.

In the seminar calendar, you can use the search tool to search for upcoming seminars by topic or keyword, or by city or region. You can also view seminar topics for each broad learning category by clicking on the appropriate link from the learning menu or from the learning landing page.   Once you are on the applicable course description page for your selected topic, you may see a list of cities where that seminar will be offered in upcoming months.

As a CPA member, you get:

  • Unlimited access to Payroll InfoLine, a toll-free telephone and email hotline staffed by payroll experts.
  • Valuable resources such as our Payroll Best Practices Guidelines, eSource newsletter with legislative updates and DIALOGUE member magazine to stay up to date and informed.
  • Discounted rates for CPA events, professional develop seminars and webinars, certification courses, networking events and more.
  • Access to JobConnect, our online job bank, where you can post your resume for free or advertise a job at a reduced member rate.

For the complete list, see the Benefits of Membership.

Cancellations must be received at least 4 business days prior to the webinar date to be eligible for a refund. No refunds will be issued after the login information has been provided.

We only evaluate credentials for those who have successfully completed the first core payroll course, Payroll Compliance Legislation.

Once you have successfully completed Payroll Compliance Legislation, you may submit transfer credit requests for the required non-payroll courses in the Certification Programs.

Should you wish to track your CPE using the online CPE tracking tool to log volunteer hours with the CPA as a SME or hours spent reading DIALOGUE magazine, enter "Subject Matter Expert – CPA" or "DIALOGUE magazine – CPA," respectively, as the provider for your CPE activity.

Yes. Your payroll experience must be obtained within 5 years before or 5 years after the start of the Payroll Compliance Legislation course if you are taking courses online or through continuing education. For students taking the PCP courses through a full-time program at a recognized college, university or private career college, the PCP Work Experience requirement timeline begins when you complete the Payroll Fundamentals 2 course.

Yes, as long as the experience meets the criteria for the CPM certification: 2 years of weighted payroll experience where you are responsible for the payroll function of an organization, including being accountable to management for the accuracy of employees' pay and statutory remittances, or equivalent experience, obtained within the past 5 years. Even if you previously submitted a PCP Work Experience Requirement Application (WERA), you must still submit the CPM Payroll Experience Prerequisite Application (PEPA) to apply for the CPM certification. 

Yes. Once you have created your account, with your primary and billing contact information, and have purchased your JobConnect credit(s), you will be able to access the "Post a Job" screen.

On the “Post a Job” screen, you will be able to select the criteria for your job posting, including the contact information you wish display to candidates. You have the option of hiding or displaying your company name, contact name, title, email address, and phone and fax numbers.

If you choose to hide the information, your job will be displayed as a confidential posting, and candidate applications will be sent to both your inbox and the email address included in your posting regardless of whether it’s hidden or not.

Every jurisdiction in Canada has established eligibility requirements for statutory holidays. If an employee meets the eligibility requirements, they are entitled to a statutory holiday regardless of their status as full or part-time. In cases where an employee’s wages vary, each jurisdiction has designated a formula to determine an average day’s pay to be paid for a statutory holiday.

The following table illustrates the eligibility and payment entitlements by jurisdiction.


Province

Entitled to be paid if…

Statutory holiday pay and does not work

Canada Labour Code, Part III

- employed 30 days 
- in a continuous operation, reported to work when requested

- paid regular daily wage for the day 
- if wages vary, 1/20th of wages earned in 30 days preceding the holiday (continuous operation)

Alberta

- employed 30 days in last 12 months 
- worked required schedule before and after the holiday 
- worked that day of the week 5 times in the last 9 weeks 
- work on the holiday if asked

- paid the average daily wage 
- if wages vary, the average daily wage earned in 9 weeks preceding the week in which the holiday occurs

British Columbia

- employed 30 days 
- earned wages in 15 of last 30 days

- paid regular daily wage for the day 
- if wages vary, the average daily wage earned in last 30 days (amount earned/days worked)

Manitoba

- worked regular schedule before and after the holiday unless the employee is absent because of illness or consent from the employer 
- reported to work if normal working day and are expected to work 
- not refused to work on the holiday, if requested to work

- paid regular daily wage for the day 
- if wages vary, the pay is 5% of the employee’s total wages excluding overtime in the 4 workweeks immediately before the holiday

New Brunswick

- employed 90 days in last 12 months 
- worked regular schedule before and after the holiday 
- reported to work when agreed to work on holiday 
- not employed under a continuous work where they elect when to work

- paid regular daily wage for the day 
- if wages vary, the average daily wage earned in last 30 days (amount earned /days worked)

Newfoundland and Labrador

- employed 30 days 
- worked regular schedule before and after the holiday

- paid regular daily wage for the day 
- if wages vary, the average daily wage earned in 3 weeks before the holiday

Northwest Territories/ Nunavut

- worked 30 days in last 12 months 
- worked regular schedule before and after the holiday 
- reported to work when scheduled to work on holiday 
- not on maternity or parental leave

- paid regular daily wage for the day 
- if wages vary, average daily wages earned in 4 weeks immediately preceding the week in which the holiday occurs

Nova Scotia

- earned wages on 15 of last 30 days preceding the holiday 
- worked regular schedule before and after the holiday

- paid regular daily wage for the day 
- if wages vary, the average daily wage earned in last 30 days (amount earned/days worked)

Ontario

- worked last scheduled shift before and first scheduled shift after the holiday 
- reported to work on holiday after agreeing to do so

- paid regular daily wage for the day 
- if wages vary, 1/20th of wages earned and vacation pay paid in 4 workweeks preceding the week in which the holiday occurs

Prince Edward Island

- employed 30 calendar days 
- earned wages on 15 of last 30 days preceding the holiday 
- work scheduled shifts before and after the holiday 
- no option to refuse to work if requested

- paid regular daily wage for the day 
- if wages vary, the average daily wage earned in last 30 days (amount earned/days worked)

Quebec

- worked regular scheduled shift on holiday before and after the holiday or had valid reason for absence

- average daily wage. If hours vary, 1/20th of wages earned in last 4 complete weeks prior to holiday 
- Commissioned employees are paid 1/60th of wages/commissions earned in the 12 complete weeks before the holiday

Saskatchewan

- no conditions specified

- paid regular daily wage for the day 
- if wages vary, 1/20th of wages earned in 4 weeks preceding the holiday

Yukon

- employed 30 days 
- reported to work when scheduled to do so on holiday 
- worked regular schedule before and after the holiday 
- was not on an unpaid leave in 14 days preceding the holiday

- paid regular daily wage for the day 
- if wages vary, 1/10th of wages earned (excluding vacation) in 2 weeks immediately preceding the week in which the holiday occurs

Alberta - employed 30 days in the last 12 months
- worked required schedule before and after the holiday 
- workred last day of the week 5 times in the last 9 weeks
- worked on the holiday if asked
- paid the average daily wage
- if wages vary, the average daily wage earned in 9 weeks preceding the week in which the holiday occurs

Effective January 1, 2018

The amendments to the Code will make holiday pay available to more employees with the following changes to the eligibility criteria:
  • the requirement to be employed at least 30 days prior to the holiday will be removed
  • the requirement that the employee work on the day of the week the holidays falls on at least five times in the previous nine weeks will be removed
The calculation of an average day of pay for an eligible holiday will also be changed to 5% of wages from the previous four weeks worked.

Membership with the CPA is non-transferrable and non-refundable.

You will receive an email with a link and password to access the archived version of the webinar you registered for 2-3 business days after the live webinar has taken place. If you do not receive a confirmation email after 2-3 business days, please check your junk mail folder and be sure to whitelist the Canadian Payroll Association in your address book.

We do not evaluate non-academic credentials. Increasingly more post-secondary institutions provide this type of evaluation service, sometimes called Prior-Learning Assessment or Recognition, through their Continuing Education divisions.

Contact your local college or university to find out what service they offer. If the post-secondary institution's review exempts you from one of its course offerings, we may also honour the credit.