Payroll and benefits

Both federal and provincial legislation outlines employer responsibilities for payroll and benefits.

Alberta pension information

Alberta Pensions Services Corporation
The Alberta Pensions Services Corporation administers Alberta’s public sector pension plans.

Alberta Superintendent of Pensions
The Office of the Alberta Superintendent of Pensions governs private sector pension plans.

Canada payroll and benefits information

The two main federal acts affecting payroll are the Canada Pension Plan Act and the Employment Insurance Act.

  • All employers are required to deduct a portion of each employee's earnings.
  • Employers remit the deducted amounts to the Canada Revenue Agency on behalf of the employee.
  • Employers must also contribute their share of Employment Insurance and Canada Pension Plan premiums.

Canada Pension Plan (CPP)
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.

Canada Pension Plan Act
Employment Insurance Act
The Canada Revenue Agency and Human Resources and Skills Development Canada jointly administer the Canada Pension Plan and Employment Insurance Act.

Employee or self-employed
It’s important to determine employment status of all workers. Employers are responsible for making certain deductions for their employees, but not for self-employed individuals.

Employers guide: payroll deductions and remittances
This guide provides employers with information about making payroll deductions and remitting them to the Canada Revenue Agency.

The Canada Revenue Agency provides information for employers to help them manage their payroll responsibilities.

Payroll and benefits
Service Canada provides employers with a list of payroll and benefit resources.

Record of Employment
The Record of Employment is used to determine a person's qualifications for Employment Insurance.