thủ công đòi hỏi việc sử dụng các bảng trong doanh thu tập tài liệu Canada áp dụng. Người sử dụng lao động phải giữ hai loại hồ sơ trả lương nhân viên của họ '. Người sử dụng lao động, tất nhiên, cần phải biết những gì chi phí và các khoản nợ phải trả của họ như một kết quả thanh toán nhân viên của họ. | Determining an Employee s Gross Earnings manually requires the use of the tables in the applicable Revenue Canada booklets. An employer must keep two types of payroll records their own and their employees . The employer of course needs to know what their expenses and payables are as a result of paying their employees. Therefore the employer keeps records so that the company s financial statements correctly account for the amount paid and to be paid to the employees. Because the employer deducts money from the employees paycheques they must keep fully detailed records of each amount deducted from each employee s paycheque. The employer needs the deduction information to be able to complete and issue T4 slips to each employee at the end of each calendar year and to be able to answer any questions the employees may have regarding the composition of their paycheques. Both the employer s and the employees records should be updated each time a set of payroll transactions have been completed. Determining an Employee s Gross Earnings An employee s gross earnings for a pay period are the total amount of compensation that the employee receives during that pay period a pay period being the period of time between an employee s paycheques. Revenue Canada restricts you to using 1 10 12 13 22 24 26 or 52 pay periods per year. The most common components of gross earnings include Regular Pay Overtime Pay Salary Commissions Taxable Benefits Vacation Pay paid out Gross Earnings Accounting Manual 18-3 Determining an Employee s Gross Earnings An advance to an employee need not be included in gross earnings providing the advance is covered by later-earned remuneration or the employee is otherwise made legally obligated to repay the advance. Under these circumstances an advance can be treated as a loan and need not be included as a component of gross. The following sections describe how each of these components of gross earnings is determined together with examples for each. Regular Pay
