L'Association canadienne de la paie 250, rue Bloor Est, bureau 1600 Toronto (Ontario) M4W 1E6
Tél. : 416-487-3380 Sans frais : 1-800-387-4693 Téléc. : 416-487-3384
Restez à l’affût des enjeux, des tendances, des règles de conformité et des nouveautés législatives. Gardez vos compétences et connaissances à jour, faites preuve d’excellence professionnelle et tirez profit de précieuses ressources!
Adhérez aujourd'hui
Essayez notre démo du programme de S.C.P
« Participer aux séminaires de perfectionnement professionnel garde les professionnels de la paie à jour avec la législation qui évolue sans cesse. » — Koralei F., G.A.P
S'inscrire en ligne
Ressources / Liste de vérification pour un audit interne
ItemAction to be takenSelect Set-up prior to first payroll of the yearReview payroll calendar for payroll processing / pay day conflicts (statutory holidays etc.) Weekly or bi-weekly pay frequency watch for 53/27 pay year how will C/QPP exemption be handledare any taxable benefits or deductions affected Distribute new payroll cut-off schedule to HR, timekeepers, managers & supervisors and union if necessary Carry forward balances vacation accrualsbanked overtimeunused sick days (if carry forward allowed)outstanding loans payablegarnishment balances Update TD1 basic annual exemption Test first pay programming changes prior to live input Remind employees to file new TD1 for additional tax credits Remind commission employees to file new TD1X/TP-1015.R.13.1-V Communicate new year C/QPP, EI and QPIP statutory deductions rates and maximums Pre-Audit of PayrollCreate changes folder / files Review changes and ensure changes have been authorized Obtain authorized changes Check previous audit reports i.e. total hours, earnings to compare Establish cut-off times with Managers/Supervisors Have payroll meeting with team (if needed) Payroll Auditing/Processing Processing the payrollUpload payroll changes/hours/pay file or manually key entries Balance and Audit changes Note: this process should be completed by another team member/Manager for segregation of duties Update any manual or cancelled cheques to payroll (ensure taxes are updated correctly) Run payroll test run or payroll preview reports to validate entries Balance/audit new hire entries, employee changes report, earnings, hours, changes & benefit changes report Ensure accurate social insurance numbers are entered Review test reports or deductions not taken report to validate entries and check terminations report (specifically if terminated employees have hours) Review deductions not taken report Taxable BenefitsTaxable benefits reported each pay when received or as enjoyed Process taxable benefit adjustments e.g. company car benefits Jurisdictional ReportingEmployer health tax returns Workers compensation annual reconciliation / return Northwest Territories / Nunavut Payroll Tax return RQ annual summary Commission des normes du travail (CNT) Workforce Skills Development and Recognition Fund (WSDRF)Complete Formulaire Declaration des activites de formation (Quebec employers who pay WSDRF are required to complete)