Payroll & Benefits

There is both federal and provincial legislation that affects employers with regards to payroll and benefits. The two main federal acts affecting payroll are the Canada Pension Plan Act (CPP Act) and the Employment Insurance Act (EI Act). In Alberta, the Superintendent of Pensions regulates pension plans for private sector employees under the Employment Pension Plans Act (EPPA).

Canada Pension Plan Act and Employment Insurance Act

Under the Canada Pension Plan Act and the Employment Insurance Act all employers are obligated to deduct a portion of an employee's earnings (separate premiums for both Canada Pension Plan and Employment Insurance) and remit it to the Canada Revenue Agency on behalf of the employee. Employers must make greater contributions towards the Employment Insurance (EI) and Canada Pension Plan (CPP) premiums than what the employee contributes.

Canada Pension Plan

The CPP ensures that a contributor and his or her family will have some protection in the event of loss of income due to retirement, disability or death.

Employment Insurance

EI provides temporary financial assistance for unemployed Canadians who are looking for work, upgrading their skills, sick, pregnant, caring for a new child, or caring for a family member who is seriously ill. The EI Act is administered by the Canada Employment Insurance Commission (CEIC). CEIC is part of Human Resources and Social Development Canada (HRSDC).

Record of Employment

The Record of Employment (ROE) is an important document used for Employment Insurance. The ROE will help Human Resources and Social Development Canada determine a person's qualifications for EI benefits, the benefit rate and the duration of the claim.

Alberta Government

• Alberta Pension Information

  • Alberta Pensions Administration Corporation

    Body responsible for administering seven statutory pension plans and two supplementary retirement plans under the direction of four pension boards and the Government of Alberta.

Government of Canada

Canada Benefits, Pension Plan and Employment Insurance

• Canada Benefits

  • Benefits Finder

    Answer various questions to get a personalized list of benefits for which you may be eligible.

• Canada Employment Insurance Commission

  Manages the Employment Insurance Program.

• Canada Revenue Agency

  • Canada Pension Plan and Employment Insurance Rulings

    Information on the CPP/EI Rulings Program, responsible for providing clients with reliable CPP and EI rulings and documents in a timely and cost efficient manner.

  • Canada Pension Plan Act and Related Regulations

  • Canada Pension Plan/Employment Insurance Guides and Forms

  • Employee or Self-Employed?

  • Employers Guide: Payroll Deductions and Remittances

  • Payroll

    Information on how payroll works; calculating deductions; remitting deductions; information for employees; benefits and allowances; completing and filing information returns; forms, publications and guides.

• Human Resources and Social Development Canada

  • Canada Pension Plan: General Information

  • Employment Insurance - Act and Regulations

  • Employment Insurance Information for Employers

    Information about the latest on EI, Record of Employment, EI programs, employer's responsibilities, appealing a decision, work-sharing, EI premium rate, and other useful links.

  • Employment Insurance and the Record of Employment on the Web

  • Employment Insurance Guide - How to Complete the Record of Employment

The Business Link

• Contractor or Employee? Guidelines for Alberta

• Payroll Deductions

  Summary of employer obligations under the EI Act.

• Record of Employment

  Information on who the ROE applies to, when to issue the ROE, how to order the ROE, and ROE Web.

Date Updated: Aug 21, 2008
RDP-1004