A Primer on Payroll in Canada CONFIRM ELIGIBILITY FOR NET RECOVERY OF OVERPAYMENTS FROM A PRIOR YEAR The overpayment was made as a result of an administrative, clerical or system error. NO YES The overpayment, or repayment agreement, was made within the previous three calendar years. NO YES The overpayment was made in a calendar year after 2015. NO YES The employee's T4 slip has not been previously amended and includes the overpayment. NO Net repayment does not apply. Employee will be required to repay the gross amount of the overpayment. YES The employee has repaid, or has agreed to repay, the net amount of the overpayment. NO YES New net recovery option applies. Employee may repay the net amount of the overpayment. © The Canadian Payroll Association/L'Association canadienne de la paie 2020 11-93