Table of Contents R-1, Temporary religious workers ..................................................................................... 10-12 TN, Canadian and Mexican (NAFTA) professionals........................................................ 10-12 PART IV - CANADIAN PAYROLL CHAPTER 11 - A PRIMER ON PAYROLL IN CANADA What is Payroll Administration in Canada?............................................................................. 11-1 Internal Stakeholders........................................................................................................... 11-1 External Stakeholders ......................................................................................................... 11-2 Roles & Responsibilities of the Payroll Department ............................................................... 11-3 Payroll Management............................................................................................................. 11-4 Roles of Canadian Government Agencies ................................................................................ 11-4 Canada Revenue Agency (CRA) .......................................................................................... 11-4 Service Canada ..................................................................................................................... 11-5 Statistics Canada .................................................................................................................. 11-5 Provincial & Territorial Employment Standards .............................................................. 11-5 Canada Labour Code, Part III ............................................................................................. 11-5 Commission Des Normes, de l'Équité, de la Santé et de la Sécurité du Travail (CNESST) ........................................................................................................................ 11-6 Health and Safety (CNESST) .............................................................................................. 11-6 Quebec Labour Standards (CNESST) ................................................................................ 11-6 Pay Equity (CNESST) .......................................................................................................... 11-6 Ministere de l'Emploi et de la Solidarité Sociale (MESS) ................................................ 11-7 Revenue Québec (RQ) ........................................................................................................... 11-7 Workers' Compensation Boards ........................................................................................... 11-7 Provincial Medical Authorities ........................................................................................... 11-7 Employee-Employer Relationship ............................................................................................ 11-8 Employees Outside the Province of Quebec ....................................................................... 11-8 Employees Within the Province of Quebec ....................................................................... 11-10 New Hire Required Information ............................................................................................. 11-13 Contents of a Commencement Package ............................................................................ 11-13 Authorization for Hiring .................................................................................................... 11-14 TD1 (Federal and Provincial) and TP-1015.3-V Forms ................................................... 11-14 Social Insurance Number (SIN) .............................................................................................. 11-15 Permission to Work in Canada .......................................................................................... 11-15 Employee and Employer Responsibilities ........................................................................ 11-15 SIN Beginning With a "9"................................................................................................... 11-15 Validating a SIN ................................................................................................................. 11-17 Using the SIN ..................................................................................................................... 11-17 Nicknames/Name Change ................................................................................................. 11-17 Calculating and Producing a Pay ............................................................................................ 11-18 The Manual Pay Statement................................................................................................ 11-19 Gross Earnings.................................................................................................................... 11-20 Regular Earnings ................................................................................................................ 11-20 Overtime Pay ....................................................................................................................... 11-20 Insurable Earnings ............................................................................................................. 11-21 Pensionable Earnings ......................................................................................................... 11-21 5