Payroll Remittance and Reporting

INSTRUCTIONS Communication Assignment memo writing. Your instructor will assign five of the following writing assignments.

Compliance with statutory remittances: Your manager, Jessica Boyer, has asked you to prepare a memo detailing the remittance responsibilities and legal consequences of noncompliance with statutory remittances.

Provincial health care remittances: Your organization currently has operations in Ontario, New Brunswick, and Alberta. The organization is planning on expanding into the provinces of Manitoba and British Columbia within the next six months. The manager of finances asks you for information on the healthcare funding method used in these two provinces. Prepare a memo providing information on how healthcare is funded in each jurisdiction; how it is calculated, reported and remitted; and what the impact on payroll would be, if any.

Self-administered benefit billing process: The organization you work for is changing their benefit plan system from build to self-administered, effective December 1 of this year. As the payroll manager, prepare a memo for your department outlining the new processes required to administer this plan.

Calculating Workers Compensation assessments: You are the payroll administrator in a multijurisdictional organization that has employees across Canada. In addition to the regular financial aspects of the audit, this year the auditors for your organization are looking at the processes in place in certain areas of the payroll department. To speed up the processes, the payroll manager is preparing documentation for the auditors to follow that outline various processes. Please prepare a memo for her outlining the general procedures for calculating the Workers Compensation assessment in all jurisdictions to be included in the documentation for the auditors.

Month-end payroll accruals: You work for a large multinational organization and the Canadian subsidiary is being spun off into a separate organization. You will need to start doing some of the accounting functions that were previously handled by the head office in Britain. You have been asked

Payroll Remittance and Reporting 2

by the controller to prepare a memo with the different monthly accruals required for the biweekly payroll and how each will be accrued.

Types of pension plans: Youre the payroll coordinator for a medium-sized organization in the aluminum industry. To remain competitive and retain employees, your organization is considering offering a pension plan. The chief financial officer is concerned that this will increase work at year-end when the payroll staff is already extremely busy. Write a memo to the CFO outlining the different types of plans and the year-end requirements for each.

Amending the RL-1: Your organization filled out all of its information returns with Revenu Qubec when it was discovered that an error had been made on one employees paper RL-1 form. The controller has asked you to investigate how the information slip should be corrected. Prepare a memo outlining the steps that you would take to amend your information returns.

Qubec year-end reporting requirements: Your organization will be starting operations in the province of Qubec this year and the director of employee relations has asked you to investigate the new employer year-end reporting requirements. Aside from the employee and employer portions of Qubec pension plan contributions and Qubec parental insurance premium and employee Qubec provincial income tax, prepare a memo outlining the new reporting requirements along with details on how they are reported.