Canadian Payroll Reporter

Payroll Reporter Can R Can R adian adian a www.payroll-reporter.com July 2015 see LEGISLATIVE ROUNDUP on page 7 PM #40065782 Legislative Roundup Changes in payroll laws and regulations from across Canada News in Brief pg. 4 Payroll one of most common functions to be outsourced: Survey | Businesses call for expanded defi nition of 'comparable' in proposed ORPP | Average weekly earnings up in March Ask an expert pg. 5 Vacation pay for salaried employees | Automobile standby charge when employees take vacation Credit: Canada Revenue Agency Yukon WCB to target unsafe employers pg. 3 Super-assessments for territory's large employers come into effect Jan. 1, 2016 see EMPLOYERS page 2 e dreaded phone call from CRA Government audits often turn up unreported earnings, benefi ts BY SHEILA BRAWN NOBODY WANTS to hear the words "The CRA will be conducting an audit." After all, who wants a Canada Revenue Agency (CRA) auditor going through all of their books and records, possibly finding errors and perhaps charging penalties and interest? Even if there are no problems, it can still be a lot of work to pull everything together. To make sure employers are complying with payroll responsibilities, the agency regularly reviews' payroll accounts and conducts trust account examinations and employer compliance audits. In 2013-14, the CRA carried out over 493,000 payroll ac- count reviews and 865 employer compliance audits. While no figures on trust account ex- aminations were provided for 2013-14, the CRA did 48,000 of them the previous year. In a webinar, the CRA explained that for both an examination and an audit, it looks at an employer's books and records to make sure it is properly deducting, remitting and Timing is everything when it comes to vacations Be mindful of labour standards rules BY SHEILA BRAWN MANY EMPLOYERS have policies covering when and how em- ployees are to take their vacation, but do those policies match the minimum requirements under labour standards? Here is a look at some rules around vacation time: Timing The minimum amount of time an employee takes for vacation each year is governed by labour standards law. All Canadian jurisdictions require employers to give employees a minimum number of weeks of paid vacation every year. In most provinces and territories, em- ployees are entitled to two weeks of paid vacation, which increases see POLICIES on page 6 Alberta Government reviewing minimum wage Alberta's recently elected provincial government says it is working on a new formula for adjusting minimum wage rates in the prov- ince. Employers and employees should know what the changes will be by early July, Minister of Jobs, Skills, Training and Labour Lori Sigurdson said in a news release. The government is consulting with industry associations that represent employers that typically pay minimum wage, as well as labour and public interest advocacy organizations, about establish- ing a new way to set minimum wage rates. Sigurdson said the gov- ernment will phase in minimum wage changes beginning Oct.1. In 2013-14, the Canada Revenue Agency (CRA) carried out more than 493,000 payroll account reviews and 865 employer compliance audits.

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