SCENARIO

You are the Payroll Administrator in a multi-jurisdictional 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 process, 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.