Preface

This Canadian payroll resource was created as a plain-language resource for students at NorQuest College. This resource is for you if you are a college or university business student learning about payroll, or if you are a small business owner trying to get a grasp on the basics of Canadian payroll.

The text is structured as follows:

Chapter 1: Introduction to payroll, to the payroll function, and information about what is needed to set up payroll

Chapter 2: Laws impacting payroll

Chapters 3–5: Understanding employee pay, including gross earnings, deductions from earnings, and net pay

Chapter 6: Employer payroll expenses

Chapter 7: Payroll considerations on termination of employment

Chapter 8: Remittance schedules and year-end payroll practices