National Payroll Institute - Summer Balancing: Avoiding the Pier and the LMU

Nobody wants a surprise audit letter from the Canada Revenue Agency (CRA) or Revenu Québec. Yet, every year, these agencies carefully review T4 and RL-1 submissions, looking for discrepancies in pensionable and insurable earnings. The result? Many employers face PIER (Pensionable and Insurable Earnings Review) or LMU (Letter of Maximum Uniformization) assessments. Get ahead of potential issues by joining our timely session on summer account balancing.

The session, facilitated by NPI’s own Aditya Chauhan (PLP), Payroll Compliance Advisor, will walk you through everything from CPP and EI requirements to common errors and practical solutions.

Participants can email questions ahead of time to infoline@payroll.ca.

How to access your session:
Three business days before the live event, you will be sent information on how to access your webinar. If you do not receive the login information three days before the webinar, check your email SPAM folder. If it's not there, please contact membership@payroll.ca as soon as possible.

Topics covered include:

Why do you receive a PIER/LMU?
Canada Pension Plan (CPP) and Employment Insurance (EI) requirements
Quebec Pension Plan (QPP) and Quebec Parental Insurance Plan (QPIP) requirements
Canada Revenue Agency’s PIER process
Revenue Quebec’s LMU process
Common errors to avoid
What to do when you receive a PIER/LMU
Practical tips and examples
Penalties and appeals

After registering online for this event, you will receive an email confirmation. Confirmation emails are sent approximately 2 business days after the registration has been processed.

Three business days before the live event, you will be sent the link to access the webinar on the scheduled day.

Detailed instructions on accessing the webinar will be emailed to you on the morning of the event.

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.

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