Payroll compliance is a core responsibility for every Canadian employer. Each pay period requires accurate calculation of deductions, proper employer contributions, timely remittances, and organized record keeping. Even small errors can result in penalties, interest, or reassessments. This course explains the fundamental payroll obligations that apply across Canada, with a focus on Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and employer reporting duties. You will learn how deductions are calculated, how employer and employee amounts differ, and how to follow the correct remittance process with the Canada Revenue Agency. The course also outlines required payroll records and highlights common compliance mistakes that create risk for businesses. By the end, you will understand how payroll systems operate, how to calculate CPP and EI correctly, and how to manage payroll responsibilities in a structured and accurate way.

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Upon completion of this course, learners will be able to:

• Explain the legal responsibilities employers have when administering payroll in Canada.
• Set up a payroll account and collect the required employee information and forms.
• Describe the purpose of the Canada Pension Plan and identify who must contribute.
• Calculate CPP contributions, including employer matching and applicable exemptions.
• Explain the purpose of Employment Insurance and calculate EI premiums correctly.
• Identify remittance deadlines, payment methods, and record-keeping requirements.
• Recognize common payroll compliance risks and explain how errors can lead to penalties.