Payroll Reporter
Can
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Can
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adian adian a
www.payroll-reporter.com
December 2018
Canada
Bill C-86 proposes changes
to EI benefi ts, pay equity
The federal government has tabled legislation to implement mea-
sures proposed in this year's budget, including a new employment
insurance (EI) parental sharing benefit and proactive pay equity
requirements.
Getting ready for C/QPP changes
Payroll adjustments, communication plans need to be in place
BY SHEILA BRAWN
IS your workplace ready for the enhanced
Canada/Quebec Pension Plan (C/QPP)?
On Jan. 1, the federal and Quebec gov-
ernments will begin implementing the first
phase of changes to the plans that they say
will strengthen them for the future.
The new measures will gradually increase
the plans' retirement benefits from one-
quarter of eligible earnings to one third, as
well as raise post-retirement benefits and
survivor and disability pensions.
To pay for the improvements, the govern-
ments will gradually increase C/QPP contri-
butions in two ways.
First, they will add an extra rate, called the
first additional contribution rate, to the base
rate (meaning 4.95 per cent for CPP and 5.4
per cent for QPP) each year from 2019 to
2023 for earnings up to the yearly maximum
pensionable earnings (YMPE).
For both plans, the first additional contri-
bution rate will be 0.15 per cent in 2019; 0.3
per cent in 2020; 0.5 per cent in 2021; 0.75
per cent in 2022; and one per cent in 2023
see ROUNDUP page 7
PM
#40065782
Legislative Roundup
Changes in payroll laws and regulations
from across Canada
see VACATION page 6
Credit:
Ellen
Xue
(Shutterstock)
More labour reform
en route for Ontario
Bill 148 overhaul a ects public holiday pay,
employee leaves, minimum wage
BY SHEILA BRAWN
PAYROLL professionals in Ontario will have to adjust to more em-
ployment standards changes if proposed amendments become law.
The provincial government has tabled a bill that would repeal a
number of amendments to the Employment Standards Act, 2000
that the previous government implemented earlier this year through
see SPEND page 2
News in Brief pg. 4
CRA to consult on service
improvements | StatCan survey
examines impact of cybercrime |
P.E.I. minimum wage set to rise
Preparing
for year-end pg. 3
Tips to help the
payroll process
run smoothly
Ask an Expert pg. 5
New employee needs to
provide SIN | Sourcing
deductions on Canadian
director's fees
