An Introduction To Payroll Administration 2024/2025
Chapter 1 Introduction to Canadian Payroll
Chapter 2 Labour and Employment Standards
Chapter 3 Calculation of Gross Earnings
Chapter 4 Pensionable, Insurable, and Taxable Earnings
Chapter 5 Non-Statutory Withholdings from Payroll
Chapter 6 Calculation of Net Pay
Chapter 7 Employer Payroll Taxes and Premiums
Chapter 8 Accounting for Payroll
Chapter 9 Payroll Information Systems
Chapter 10 Payroll Remittances
Chapter 11 Termination of Employment
Chapter 12 Year-end Payroll Reporting
Index
An absolute key requirement for payroll administrators is to ensure that payment to employees is compliant with all government laws and regulations as well as meeting contractual obligations with workers, unions, benefit providers and any other stakeholders to the process. Over the last year there have been substantial changes implemented by the federal and many provincial governments which impact payroll administration directly.
Dryden’s An Introduction to Payroll Administration provides a practical and current resource for Canadian students studying to be Human Resource professionals, Accountants and Bookkeepers. A wealth of examples and demonstrations integrated throughout the chapter material enable students to become familiar with payroll concepts and to develop basic skills in calculations.
The 2025 Release of Dryden has been thoroughly updated to provide key information, examples, and updated references for the administrator to be able to research future changes.
- The 2025 Release of the text reviews and updates Employment Standards including changes to minimum wages in almost all jurisdictions. Changes to the calculation of net pay are impacted by the annual changes to:
- Canada/Quebec Pension Plan Contributions rates and limits, including CPP2/QPP2
- Employment Insurance and Quebec Parental Insurance Plan limits and rates
- Federal and Provincial Income Tax tables
- Employer payroll taxes and premium information have been updated for changes in Employer Health Tax calculations as well as Workers Compensation Premium rates.
- All links to government information sites have also been reviewed and updated.
- Updates to the end of chapter problems (Review Questions, Suggested Exercises, and Assessment Questions) and the Test Banks and Practice Quizzes to reflect changes made to reading content. These are tagged as “Updated 2025” in the question bank filter.
- New Evergreen delivery model. For Fall 2025 courses, Dryden is available as a 2025 Release. This release-centered process makes using new content easy and delivers digital product updates directly to your existing Connect course without the need to rebuild your course or switch editions.
Canadian Perspective. Payroll administrators need to have a thorough understanding of how the Canada Revenue Agency and Service Canada requirements impact all employers in the country. In addition to providing knowledge and basic competency in applying these national standards, An Introduction to Payroll Administration also provides insight into provincial and territorial payroll compliance aspects for matters such as employment standards, employer health taxes, and workers' compensation insurance.
Concise coverage. The Dryden resource is structured to support a one-semester course, with 12 chapters focusing on the spectrum of payroll administrative matters. Examples and demonstrations are integrated throughout the chapter material to allow students to become familiar with the concepts as well as develop basic skills in calculations.
Provincial Payroll Differences. Employees in the province of Quebec are covered by the Quebec Pension Plan rather than the Canada Pension Plan, and the employment insurance program is split with parental leaves covered by the Quebec Parental Insurance Plan. The differences in administration for these programs, and other Quebec administrative requirements, are introduced in the Dryden text. This introductory text covers the key administrative requirements in all jurisdictions of the country.
Currency. Since legislation related to payroll administration is continuously changing, Dryden includes important links to government agency sites that provide research opportunities for students, as well as ongoing resource references to keep up with the ever-changing regulations.
Supportive Instructor Resources. Dryden provides resources to support teaching including an Instructors Manual, Solutions Manual, PowerPoint Slides, and Test Bank.
Connect Technology. McGraw Hill Connect® is an award-winning digital teaching and learning solution that empowers students to achieve better outcomes and enables instructors to improve efficiency with course management. Key features of Dryden Connect include the complete eBook, analytics and reporting, assignment management, smart grading, and the Connect Instructor Library, a repository for additional resources to improve student engagement in and out of the classroom.
McGraw-Hill Connect is an award-winning digital teaching and learning solution that empowers students to achieve better outcomes and enables instructors to improve course management efficiency.
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