2017 YEAR-END CUSTOMER GUIDE PART 2 DAYFORCE HCM. 1 Year-End Customer Guide

Transcription

1 2017 YEAR-END CUSTOMER GUIDE PART 2 DAYFORCE HCM 1

2 2017 Welcome to the 2017 Part 2. This reference guide provides the second half of the information required to lead you through the remainder of the Year-End process. The information contained in this customer guide is up to date as of Monday October 30, As new information becomes available, it is distributed via the following media: The Dayforce HCM Customer Support Portal at Support.Dayforce.com Support Downloads Year End-Year Round Toolkit Canadian Year End Best Practices Ceridian s Compass, electronic newsletter Please visit the online PHRIG (Payroll and HR Information Guide) at or Ceridian s Compliance Centre for up-to-date payroll and legislative information at Please be advised that the is a national document distributed to Ceridian customers across Canada. Differences may occur with respect to provincial and/or regional processes and procedures. The information in this guide is provided by Ceridian Canada Ltd. as a convenience to you. Ceridian does not warrant the accuracy or completeness of the information. Contents may be subject to change. Always check with the proper authority for the most current information available. 2

3 Table of Contents Ceridian Bulletin Board... 6 Important Topics to Review... 6 New in HCM Version New in New for Resources for Year-End Information... 8 Checklist of Year-End Activities December January February March Important Dates, Deadlines and Holidays Important Dates for Employers with Direct Deposits (EFTs) Important Tax Form/ Statement Dates and Deadlines CutOff Dates Missed Tax Form/ Statement Processing Deadline Tax Forms/ Statements Bank Holidays Year-End Reports and Processing Reviewing Important Information Required by Ceridian Required Employee Information Required Employer Information Processing Your Final Pay of the Year Your Final Pay Run of the Year Dating Your Final Pay of the Year Preventing CPP/QPP Deficiencies (When Processing a 27th or 53rd Pay of the Year) Processing 27 or 53 pays in a year Processing Year-To-Date Corrections Making Corrections to Year-to-Date Values Year-to-date Corrections (Using the Adjustments Tab) Year-to-date Corrections (Using the Checks Tab) Moving Employee YTDs From one Province to Another Correcting Employees with the Same ID and multiple countries Year-to-date corrections (PAs)

4 4 Important Topics to Review Before the First Pay of the New Year Tax Tables Reminders CPP & QPP Rates & Amounts EI & QPIP Rates & Amounts Employee Tax Exemptions Federal Claim Codes and Calculate Process Federal TD1 Update Process Provincial TD1 Update Process Updating Exemptions Workers Compensation (WCB), Quebec CSST and Health Levies Define Pay Holidays for the New Year Verify Balance Rollovers for Entitlements Modify Benefit Plan Rates Provincial Health Care Levies & WCB Ontario Employer Health Tax (EHT) Adding a new Record before the First pay of the New Year Filing a Return Debit or Credit Balance Ontario EHT Annual Exemption EHT Annual Year-End Return - Annual Remitters EHT Annual Year-End Return - Monthly Remitters Enquiries for EHT Balancing EHT Payments - An Example Manitoba Health and Post-Secondary Education Tax Adding a new Record before the First pay of the New Year Company Tax ID Number Tax Setting Filing a Return Québec Health Services Fund (HSF) Adding a new Record before the First pay of the New Year Company Tax ID Number Tax Setting Special Considerations Filing a Return Newfoundland and Labrador Health and Post-Secondary Education Tax (HAPSET) Adding a new Record before the First pay of the New Year Company Tax ID Number Tax Setting Filing a Return Northwest Territories and Nunavut Payroll Tax Workers Compensation (WCB)... 48

5 Important Topics to Review Workers Compensation Maximum Assessable Earnings WCB Reports Workers Compensation Maximum Assessable Amounts for Filing a Return Québec CSST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) Initiating the Year-End Process New in HCM Version Role Configurations Initiate the Process Preview Employee Tax Forms/ Statements Generating Preview How to Initiate Tax Forms/ Statement Printing and Delivery Tax Form/ Statement Delivery Government Filing of Tax Form/ Statement Information Electronic Filing and Revenu Québec Self Service Tax Form/ Statement Availability Submission of Tax Forms/ Statements T4/RL Filing Deadline for Making Amendments After Tax Forms/ Statements Have Been Processed CRA Summaries Appendix A: Year- End Year -Round Reports Appendix B: Coding Other Information on T Coding the Other Information Area of the T CRA Codes Appendix C: Tax Form/ Statement Sort Options Tax Form/ Statement Sort Options Appendix D: Troubleshooting

6 Ceridian Bulletin Board The Bulletin Board is the section of the Year-End Guide where Ceridian provides you with suggested topics for review, resource information, and an introduction to some of the tools Ceridian offers to enhance your year-end processing. Important Topics to Review During the year-end process, please take the time to review the following sections of the year-end guide: Processing Year-To-Date Corrections, page 25 Important Dates, Deadlines and Holidays, page 15 Provincial Health Care Levies & WCB, page 36 Appendix D: Troubleshooting, page 74. New in HCM Version 53 New in 2017 The pages you have been using to process Year End have changed. They have been converted to HTML with a new look and feel. The updated page is called Year End in the left navigation menu, and has specific menu items for US and Canada Year End processing The Commit page has been renamed Overview and is styled after the Payroll Overview page to provide a consistent experience across the application s features. The Employee Tax Statements page, formerly labelled Employee Tax Forms, is now available in a slide-out tab. This is where all Tax Forms/ Statements can be previewed and individual forms can be printed. Slide-outs enable users to access employee s Tax Forms/ Statements from anywhere within Year End. Whether on Overview, Archived Reports or Amendment the slide-out is available. Amendments are now created and processed under a new tab Amendment that helps to guide you through the correction and amendment process. To obtain additional information on Amendments, see the What s New video on the Support Portal at Support.Dayforce.com Support Downloads support portal. Employee Consent for electronic T4s is no longer required Starting with the 2017 tax year, employers may make T4s accessible to employees electronically without documenting express consent. Public Transit Tax Credit Eliminated For 2017, only report in T4 Box 84 the costs for public transit services used before July 1, The tax credit is only available on 6

7 New for 2018 New for 2018 costs for services from January 1, 2017 to June 30, T4 Box 40 should record the taxable benefit for the entire year. You will need to create a new deduction and perform a manual adjustment if you offered this benefit in See JA091 Transit Pass Box 84 Change on the Support Portal at Support.Dayforce.com Support Downloads Year End-Year Round Toolkit Canadian Year End Best Practices. Canada Savings Bonds / Canada Premium Bonds Effective October 31, 2017, the government discontinued these programs and contributions were no longer accepted. Quebec: Contribution to Labour Standards (CNT) Effective January 2017, the CNT rate was reduced from 0.08% to 0.07% and the remuneration subject to the contribution increased from 71,500 to 72,500. Security Option Deduction For stock options granted under agreements concluded after February 21, 2017, the security option deduction is 50% (rather than 25%). Conditions apply. Consult with your advisors for guidance on potential 2017 RL-1 implications. 18 month EI benefits / Top-up & Leave policies Upcoming amendments will give parents the option of the current 12 month benefit period (at 55% of Yearly Maximum Insurable Earnings (YMIE)) or a new 18 month benefit period (at 33% of YMIE). A provincial amendment to similarly extend the parental leave period is proposed in Ontario (Bill 148). Home Relocation Loan Deduction T4 Code 37 amounts will be eliminated as of January 1, Alberta Employment Standards Changes Significant amendments in areas of holiday pay/eligibility, overtime banking, and leaves will become effective on January 1, Ontario Employment Standards Changes Significant amendments in areas of holiday pay, overtime for multiple rate employees, vacation and leaves have been proposed in Bill 148 with a January 1, 2018 effective date. Ontario EHT exemption eliminated for designated members of a partnership Proposed to be effective no earlier than January 1, 2018, if passed, the EHT exemption would no longer be available to designated members of a partnership. British Columbia Medical Services Plan Effective January 1, 2018, premiums will be reduced by 50 percent for households with an annual net income of up to $120,000. BC has proposed to eliminate MSP premiums in the future. Volunteer firefighter and search and rescue volunteer tax credit Starting 2017, a new non-refundable tax credit can be claimed that provides a benefit of up to $152 per year, in addition to the existing federal tax credit. 7

8 Resources for Year-End Information Saskatchewan - The Labour-sponsored Venture Capital Tax Credit rate is reduced from 20 percent to 17.5 percent, effective for the 2018 taxation year. New Brunswick Family Day First occurrence: February 19, 2018 (the third Monday in February) Nova Scotia - Basic Personal Amount, Age Amount, Spousal Amount, Amount for Eligible Dependant increasing for The enhancements are uniquely tied to income levels, with the full credit being received by those with taxable incomes less than $25,000. Quebec Source Deductions Return (TP1015.3) The method of calculating the Quebec employee basic/spousal amount and other amounts is changing for The basic/spousal amount will increase from $11,635 to $14,890 and other amounts are increased and indexed. Quebec Health Services Fund (HSF) Contribution rates (outside eligible primary & manufacturing sectors) will be reduced from 2.5% to 2.3% (for total payroll < $1M), reduced for total payroll between $1M 5M and 4.26% for total payroll > $5M. Fondaction The rate of the tax credit for the purchase of shares issued by Fondaction is expected to be reduced from 20% to 15% in June Resources for Year-End Information In addition to this guide, please refer to the following for more information on Year-End and processing Tax Forms/Statements: For Ceridian s up-to-date payroll and legislative information go to For further details concerning payroll deductions, consult Canada Revenue Agency s (CRA s) Employers Guide - Payroll Deductions and Remittances (T4001) For Revenu Québec information, see their Guide for Employers: Source Deductions and Contributions: English French Access the above and other sites such as Federal, Provincial, and Territorial Governments, payroll & HR related sites, and Payroll and HR Associations directly from Ceridian s website. From click Resources Compliance Centre Top HR and Payroll Resource Websites The Dayforce HCM Customer Support Portal is located at Support.Dayforce.com Support Downloads Year End-Year Round Toolkit When logging a Year-End ticket in the Customer Support Portal, be sure to select the Type: Year End and Category as Year End Payroll-Canada. 8

9 Resources for Year-End Information 9

10 Checklist of Year-End Activities December 2017 This checklist is your primary tool for processing your year-end with Ceridian. All tasks are sequentially ordered, and references to other sections of this guide are provided. Use this checklist to ensure that all necessary tasks are completed in order and on time. Action Update your Calendars to ensure EFTs are processed accurately. Monday, December 25, 2017; Tuesday, December 26, 2017; and Monday, January 1, 2018 Banks will be CLOSED. Direct deposit payments dated January 1 will be deemed 2018 earnings. Deadline December 1 See Important Dates, Deadlines and Holidays, page 15. Watch for a special edition of the Compass Newsletter advising of the 2018 Tax Table updates. Do not commit the first pay of 2018 until you have read 2018 Tax Tables on page 28 for additional information. If you have a weekly or biweekly payroll and your cheque date would normally fall after January 1, 2018, see Dating Your Final Pay of the Year, on page23. If applicable verify: Deferred Profit Sharing Plan Number(s) by accessing Payroll Setup Payee Setup Third Party Payee Parameters (type Pension Plan Number). Registered Pension Plan Number(s) (plan # must be 7 numeric digits) by accessing Payroll Setup Payee Setup Third Party Payee Parameters type Pension Plan Number. RRSP Group plan numbers by accessing Payroll Setup Payee Setup Third Party Payee Parameters. Verify that the Company Pension rates for 2018 are updated if applicable. Verify EI reduced rates, with associated BNs, for 2017 and 2018, Before your final pay of 2017, validate and correct discrepancies which appear on the Canada CPP/QPP Discrepancy Report. Make 10

11 December 2017 Action Deadline year-to-date corrections before your final pay of 2017 to avoid PIER (Pensionable and Insurable Earnings Review) Reports. Before your final pay of 2017, validate and correct discrepancies which appear on the EI/QPIP Discrepancy Reports. Make year-todate corrections before your final pay of 2017 to avoid PIER (Pensionable and Insurable Earnings Review) Reports Before your first pay of the new year, review all employees with non-basic exemptions. HCM will automatically update the exemption for employees with the Basic exemption to the 2018 basic value. See Before the First Pay of the New Year, page 28. TD1/TD1X updates are effective-dated as soon as the workflow is approved. To prevent incorrect taxation, if you use Dayforce HCM Self Service, please do not approve workflows for 2018 TD1/TD1X until after the last pay of 2017 is processed. If your workflow does not have an approval, then instruct your employees to enter TD1/TD1X after the last pay of 2017 is processed TD1/TD1X records do not have effective dates therefore the new values will overwrite the 2017 values prior to the last pay. If your payroll has employees in any of the provinces or territories that have medical/payroll tax plans (NL, ON, MB, QC, NT, NU) and the projected earnings for these jurisdictions for the new year are changing, update the Gross Annual Payroll field in the Tax Settings page. If Ceridian is to remit on your behalf, access Org Setup Organization Legal Entity Tax Authorities Tax Setting. See Provincial Health Care Levies & WCB on page 36 for additional information on how to ensure that start and end dates are populated for the current and next year: Manitoba Health and Education Tax Ontario Employer Health Tax Newfoundland and Labrador Health and Post-Secondary Education Tax Northwest Territories/Nunavut Payroll Tax Note: When an effective Tax Setting record is not found, the application does not calculate ON EHT for associated pay runs. 11

12 January February 2018 Action Deadline January February 2018 Access Org Setup Organization Legal Entity Workers Comp. if your company calculates WCB/CSST using HCM. For each province, ensure that if your company is given a new rate, that your rates are updated and that a new record is created with the start date for the new year. Review Workers Compensation (WCB) and/or Québec CSST (Commission des normes, de l'équité, de la santé et de la sécurité du travail), pages 48 and 51. If you have employees outside of Nova Scotia and Quebec, you are responsible for remitting WCB payments to the respective agencies. Ceridian remits for the following 2 jurisdictions only if configured in HCM: Nova Scotia: WCB Revenu Quebec: CSST Employees will receive a paper copy of Tax Forms/ Statements unless they opt out using Employee Self Service. This option must be configured in HCM. For more information about the opt out process see JA069 Suppress Year End Tax Form/ Statement Print on the Support Portal at Support.Dayforce.com Support Downloads Year End-Year Round Toolkit Canadian Year End Best Practices. Action Review Important Tax Form/ Statement Dates and Deadlines, page 16 detailing when Year-End runs must be processed, and when Tax Form/ Statement deadline occurs. Deadline Monday February 12, 2018 If you submitted any year-to-date corrections on Maintenance Runs, remittances must be paid directly to the appropriate agencies by the specified deadlines. For Maintenance Runs, Ceridian DOES NOT remit any Statutory deductions on your behalf. See Year-to-date Corrections, page 25 for more details. If pension adjustments (PAs) are being calculated outside of HCM, ensure that they are available prior to processing your Tax Forms/ Statements. See Year-to-date corrections (PAs), page

13 January February 2018 Action Deadline After processing and validating all required year-to-date corrections, run and validate all year end reports. Refer to Initiating the Year-End Process on page 52. Once all information on the Year-End Reports have been validated, use the slide out feature on the Year End page to Preview your individual Tax Forms/ Statements. Verify that the information reported on your Tax Forms/ Statements is correct. If there are any discrepancies and corrections are required, see Year-to-date Corrections, page 25 for more details. After verifying that the Tax Forms/ Statements are correct, Request Print of Tax Forms/ Statements and distribute them to your employees. Note: Failure to distribute Tax Forms/ Statements to employees before February 28 may result in penalties (fines) being levied by CRA/Revenu Québec. For further information see Submission of Tax Forms/ Statements, page 63. Verify and reconcile remittance amounts made by Ceridian on your behalf during the year by comparing them with the reports from the appropriate government agency. Remittance reports are found in Payroll Payroll Overview Canada GRS Data Report. Ceridian submits electronic Tax Forms/ Statements Summaries to CRA, however these summaries are not available to view in HCM. The Year End Payroll Register and Management Reports can be used to determine Tax Form/ Statement totals if required. If you have employees in the province of Québec, you are responsible for submitting the RL Summaries (RLZ-1.S-V) to Revenu Québec. See Electronic Filing and Revenu Québec on page 61. Wednesday February 28 13

14 March 2018 March 2018 Action File your return for Health Levies and WCB. If you have employees in any of the provinces or territories that have medical/payroll tax plans see Provincial Health Care Levies & WCB on pages Consult the individual Provincial agencies for due dates. Deadline March

15 Important Dates, Deadlines and Holidays Year-end is a process that requires much consideration to important dates and deadlines, especially around the holiday season, near the end of December and beginning of January. This section lists all of the important Canadian holiday dates, bank dates, and direct deposit dates that you should consider during the Year-End season. NOTE: Pay Calendars may need to be updated in HCM to accommodate changes in Commit and Pay dates during the holiday season. Go to Pay Group > Pay Calendars to review your existing Commit and Pay dates. Important Dates for Employers with Direct Deposits (EFTs) In November, review the December calendar to determine if your December and January payrolls need to be processed earlier in order to guarantee deposits are made on time. The following input schedule is recommended for releasing EFT (Electronic Funds Transfer) payments so that all employees receive payment on the due date. EFT Payment Date Input to Ceridian Friday, December 22 Tuesday, December 19 Wednesday, December 27 Wednesday, December 20 Thursday, December 28 Thursday, December 21 Friday, December 29 Friday, December 22 Tuesday, January 2 (Banks are closed in QC) Wednesday, December 27 Physical bank locations in Quebec will be closed for business on Tuesday January 2, We do, however, expect employees in Quebec to have access to funds dated Tuesday January 2, 2018 via ATM s or online banking sites. Payrolls processed outside of these recommended guidelines are handled on a bestefforts basis by the receiving banking institutions. Once EFT information is released to financial institutions, Ceridian is unable to influence the processing dates of deposits. No EFT files will be processed on Monday December 25, Tuesday December 26, 2017 or Monday January 1, 2018 due to bank closures. Note: If your Pay Calendars have not been updated to reflect these deadlines, your payroll commit may be stopped until updates are made. 15

16 Important Tax Form/ Statement Dates and Deadlines Important Tax Form/ Statement Dates and Deadlines Year-End processes and legislative requirements have a number of important dates and deadlines. To ensure employee's Tax Form/ Statements are available for February 28, review the following information and keep it handy. Deadline Activity Deadline Date CutOff Dates Deadline: Year-To-Date Corrections (Year-End Runs) Monday February 12, 2018 Deadline: Tax Form/ Statement Initiation Friday February 16, 2018 Note: Once Ready for Filing is indicated (the Filing Commit> Status indicator is orange), this authorizes Ceridian to create the Government File(s). This means: - Ceridian has not yet created the original Tax Form/ Statements for the government. - Changes can still be made to your original Tax Form/ Statements until the Filing Commit > Status indicator is green. If the Filing Commit > Status indicator is green, Ceridian has created the original Tax Form/ Statements for the government. Government Agencies receive all Tax Form/ Statements from Ceridian no later than February Once the files are delivered, the agencies (CRA/MRQ) may take up to 4 weeks to process them. - To make any changes to the Tax Form/ Statements, after the Filing-Commit > Status indicator is green, an amendment must be created. These amended files will be submitted to the Government(s) after March 1. Important dates are available in Year End by clicking on Cutoff Dates. 1. Navigate to Year End > Canada Year End. 2. On the right side of the page select Cutoff Dates. 16

17 3. The 2017 Cutoff Dates are listed below: Important Tax Form/ Statement Dates and Deadlines Missed Tax Form/ Statement Processing Deadline In order to meet CRA s Tax Form/ Statement deadline, Ceridian s HCM Tax Form/ Statement processing date is Friday February 16, Tax Forms/ Statements created after February 16 could be subject to penalties for late filing. You must process your Tax Forms/ Statements by Ceridian s deadline of Friday February 16, If there are outstanding issues at this time, it is recommended that you complete Filing process (Request Print and Ready for Filing) and complete corrections on an Amended run after February 28. Tax Forms/ Statements Important: Original Tax Forms/ Statements sent to CRA after the deadline may incur penalties. 17

18 2018 Bank Holidays 2018 Bank Holidays If you discover that you have missed a form after your electronic file has been submitted, please contact CRA and advise them immediately. Issuing of penalties regarding tax filing is at the discretion of CRA and there may be situations where an assessment is issued (by CRA) due to circumstances not related to Tax Form/ Statement activities handled by Ceridian. For more information on filing electronically directly to CRA, please visit their site at Federally regulated banking institutions are obligated under federal law to observe the statutory holidays stipulated in the Canada Labour Code. The observance of provincially legislated holidays is a discretionary business decision made by each bank. Provincial statutory holidays may or may not be a bank closure date. If you choose to date payments for a Provincial Statutory Holiday you may be subject to bank posting delays depending upon the province in which the employee/ payee resides. These potential delays are outside the control of Ceridian. It is recommended that you contact your banking institution directly regarding their holiday schedule or regarding any days of interest Date Holiday Bank Holiday Monday January 1 New Year's Day Bank Tuesday January 2 Monday February 12 Monday February 19 Day After New Year's Day (QC) Family Day (British Columbia) Family Day (AB, NB, ON, SK) Islander Day (PE) Louis Riel Day (MB) Nova Scotia Heritage Day (NS) Bank and Clothing Industry for Quebec Only Bank for BC Only Bank for multiple provinces Monday February 23 Yukon Heritage Day (YT) Bank for YK only Friday March 30 Good Friday Bank National Patriots Day (QC) Monday May 21 Victoria Day Bank Thursday June 21 National Aboriginal Day (NWT, YT) Bank for NWT, YT Sunday June 24 National Day (QC - actual) Bank for Quebec Only Monday June 25 National Day (QC observed) Bank for Quebec Only Sunday July 1 Canada Day (actual) Bank 18

19 2018 Bank Holidays 2018 Date Holiday Bank Holiday Monday July 2 Canada Day (observed) Bank Monday August 6 British Columbia Day (BC) Saskatchewan Day (SK) New Brunswick Day (NB) 1st Monday in Aug. (NU/NT) Optional Civic Holiday (ON/PE) Optional Heritage Day (AB) Optional National Day (NS) Optional Terry Fox Day (MB) Bank for multiple provinces Monday August 20 Discovery Day (YT) Bank for YT only Monday September 3 Labour Day Bank Monday October 8 Thanksgiving Day Bank Sunday November 11 Remembrance Day (actual) Bank Monday November 12 Remembrance Day (observed) Bank Tuesday December 25 Christmas Bank Wednesday December 26 Boxing Day Bank 19

20 Year-End Reports and Processing Year-End reports are generated automatically with each committed pay run, as long as they have been enabled. To see a complete list of Year End report descriptions, see the Year End Reports section of the Appendix in this guide. Year-End Reports can be generated at any time throughout the year via Year End > Canada Year End > Overview> Reports and viewed in the inbox of the Message Center. 20

21 Reviewing Important Information Required by Ceridian Reviewing Important Information Required by Ceridian It is necessary to review relevant reports to ensure that employee and employer information appear correctly in HCM. Required Employee Information Ensure the following fields are validated: Current Primary Residence addresses for all Canadian employees must include Province should not be greater than 30 characters (greater then 30 characters will be truncated) cannot contain special characters and must have a valid Postal Code in the format A#A#A#. The Postal Code for Quebec employees must be 6 characters. Social Insurance Number. SIN is the one truly unique identifier of a person in Canada. There should never be two separate employee records with the same SIN. Primary Work Assignment. Ensure employee primary work assignments are continuous for each employee. Note: An invalid Social Insurance Number may result in a penalty imposed by CRA. Required Employer Information Canadian Legal Entities must have unique and valid Business Numbers (BNs). Confirm these numbers are correct by comparing them to your CRA PD7A form. PD7As are available online through CRA s My Business Account Note: If your BN number is invalid, Tax Forms/ Statements are not produced. Canadian Legal Entities in the Province of Québec must have unique and valid Québec Remittance Account Numbers. Confirm this number is correct by comparing it to your Revenu Québec Form TPZ-1015.R.14.#-V. Verify 2017 EI reduced rates, with associated BN reference numbers. Confirm Remittance Frequency changes are updated. Confirm Manitoba Remittance Number for Health and Education Tax, see page 40. Confirm Ontario Employer Health Tax Number, see page 36. Confirm Newfoundland and Labrador Health and Post Secondary Education Tax Number, see page 46, 21

22 Reviewing Important Information Required by Ceridian Confirm Northwest Territories/Nunavut Payroll Tax Number. Confirm Nova Scotia WCB account number and rate. Confirm WCB/CSST rate changes see pages Confirm Deferred Profit Sharing Plan Number(s) Confirm Registered Pension Plan Number(s) - must be 7 numeric digits. Confirm the accuracy of these numbers by comparing them to your policy plans. To update your employer information access Org Setup > Organization > Legal Entity > Tax Authorities in the Dayforce HCM product. 22

23 Processing Your Final Pay of the Year Your Final Pay Run of the Year Several activities occur automatically once you commit the final pay of the year: Year-to-date totals are based on Pay Dates from January 1, 2017 to December 31, HCM triggers the statutory deduction calculations for 2018 to apply to the first run of the new year (2018 cheque date). Before you process the first pay of 2018, please see 2018 Tax Tables on page 28. Dating Your Final Pay of the Year Legislation requires that earnings belong to the year in which they are paid. This is determined by the cheque date. For example, if a pay period ends on December 31, 2017 and is paid on January 5, 2018, this is considered earnings for 2018, and is therefore to be included in the 2018 Tax Form/ Statement. Note: Even though the Pay Calendar is generated by the system, we recommend that you review for accuracy and maintain within the Dayforce HCM Product. Preventing CPP/QPP Deficiencies (When Processing a 27th or 53rd Pay of the Year) HCM calculates the CPP/QPP exemption based on the number of Pay Dates within that year. Prior to the first pay of the new year, review the Pay Calendars (Pay Set Up > Pay Group > Pay Calendar) to ensure that the correct number of pay periods and pay dates paid are displayed within the calendar year. If you process your first pay of the year and notice that you have the incorrect number of pay periods displaying here, you will have CPP/QPP discrepancies. You will be required to engage Support to correct the number of pay periods displayed. After the pay period has been corrected, the discrepancies will be displayed for the remainder of the year and manual validation will be required. Your discrepancy report will no longer function as desired. Processing 27 or 53 pays in a year Every 7 th year for weekly pay frequencies, and 11 th year for bi-weekly pay frequencies, employers process an extra pay of the year (27 th or 53 rd ). 23

24 Processing 27 or 53 pays in a year If your Pay Date would normally fall on the first of the month, please note that January 1 is on a Monday (bank holiday) and this pay will be considered the first pay date of If your regular pay date is January 1 and you choose to back date the pay to Friday December 29, this may impact your number of pay dates in

25 Processing Year-To-Date Corrections All year-to-date corrections and updates must be completed BEFORE processing your Tax Forms/ Statements. In order to access Year End, features must be enabled in System Admin> Roles> Features > Year End>Canada Year End tab. Making Corrections to Year-to-Date Values Prior to your last pay of 2017, use the regular Pay Cycle or Off-Cycle Pay run to update year-to-dates After the last pay of the year has been processed, but before the first pay of the new year has been committed, a Normal Off-Cycle can be committed. This run will act like a normal regular pay run with all features available. After both the last pay of 2017 and after the first pay of the new year (2018) have been committed, normal Off-Cycle is no longer available for 2017 pay corrections. A Prior Period Adjustment run must be used to make year-to-date corrections on your prior year except in the case of RP movements. In the case of RP movements, an Off-Cycle Maintenance run is used. The Off-Cycle Maintenance run will only allow entries on the Adjustments tab. When using a Maintenance Run, no remittances are made for year-to-date corrections that affect any Government agencies. It is your responsibility to remit any amounts owing. Payment dates for Prior Period Adjustments must be in the previous year. We recommend that you use December 31, If you have closed a Pay Group, you must create an Off-Cycle using the last committed Pay Period End Date. Year-to-date Corrections (Using the Adjustments Tab) The Adjustments tab on the Payroll page is used to move off-setting values of the same taxability from one definition to another. Most Year-to-Date corrections should be completed in the Checks tab of HCM. Please see section Year-to-date Corrections (Using the Checks Tab) on page 26 for instructions on how to use Checks in HCM. All entries processed against your 2017 payroll have no effect on your 2018 payroll. All Gross to Net entries must net to zero. Definitions MUST be of the same tax setup. Meaning, if one definition is pensionable, insurable, applicable to Health Levy s, and Workers Compensation, the other MUST be as well. Adjustments tab does not automatically update Limited and Total Taxable Wages, or calculate required taxes. See the Job Aid JA009 Making YTD Corrections within 25

26 Making Corrections to Year-to-Date Values Adjustments Section in HCM on the Support Portal at Support.Dayforce.com >Support Downloads >Year End-Year Round Toolkit> Canadian Year End Best Practices s If you are updating earnings only on the Adjustments tab, and the tax definitions of the earnings are different, potential manual entries may be required for Limited and Total Taxable Wages. No employee net payment is created when the Adjustment tab is used. IMPORTANT: When using a Maintenance Run, no remittances are made for year-todate corrections that affect any Government agencies. It is your responsibility to remit any amounts owing. Make entries on the Payroll > Adjustments tab. Year-to-date Corrections (Using the Checks Tab) To record earnings paid outside of HCM (by Accounts Payable, for example), manual cheques issued by your organization should be entered in Payroll > Checks tab to ensure that the employee s YTD amounts are reflected accurately. See the Job Aid JA007-2 Recording YTDs for Payments outside of HCM on the Support Portal at Support.Dayforce.com >Support Downloads >Year End-Year Round Toolkit > Canadian Year End Best Practices In order for Employer taxes (CPP/QPP, EI/QPIP) to automatically calculate on a manual check, you must enter an earning along with the corresponding employee applicable taxes. You can override the system automated employer tax calculation by recording the employer tax and selecting the Replace checkbox. Employer and employee Year- to- date tax corrections made in 2018 for the 2017 tax year will be remitted up to and including January 11. No taxes for 2017 will be remitted on after January 11. Late fees and/or penalties may be imposed by the Government Agency depending on when year-to-date corrections are processed. Maintenance Runs DO NOT remit taxes to Government Agencies on your behalf. You are responsible for remitting any monies owing from Maintenance Runs. Moving Employee YTDs From one Province to Another If you have employees who worked in different provinces during the year, their earnings have been stored in the Ceridian Dayforce HCM system according to their province at the time of processing. Correcting entries are made through the Checks tab. Please see the Job Aid JA063 YTD Correction to Historical Pay Group-Legal Entity-Work Assignments- Province-Non-Primary Work Assignments on the Support Portal at 26

27 Making Corrections to Year-to-Date Values Support.Dayforce.com >Support Downloads > Year End-Year Round Toolkit > Canadian Year End Best Practices. Correcting Employees with the Same ID and multiple countries If an employee is paid in multiple countries with the same employee number this will stop year end processing. If you have employees who have been paid in multiple countries, using the same employee number, you must create unique employee numbers and separate the earnings. Correcting entries are made through the Checks tab. Please see JA065 Correcting Employee Transfers between Canada and USA on the Support Portal at Support.Dayforce.com > Support Downloads > Year End-Year Round Toolkit > Canadian Year End Best Practices. Year-to-date corrections (PAs) Refer to CRA s Pension Adjustment Guide (Publication No. T4084) for a detailed explanation of the PA calculation for each different type of plan (i.e., money purchase, deferred profit sharing, defined benefit). The maximum reportable pension adjustments for 2017 are: $26, 230 for Money Purchase plans $13, 115 for Deferred Profit Sharing plans $25, 630 for Defined Benefit plan [( $2, x 9) - $600] Note: If you have pension adjustments to report calculated outside of HCM ensure that you have the information prior to processing your Tax Forms/ Statements. Refer to the T4 Management Report included with your year-end reports to confirm that a code exists to report the PA amounts. 27

28 Before the First Pay of the New Year 2018 Tax Tables Prior to beginning the first pay of the year, we recommend that you perform the following activities as they apply to your payroll. Watch for the mid December release of HCM 2018 PAY PERIOD ONE SUPPLEMENT advising of the 2018 Tax Table updates around December 23. See the Support Portal at Support.Dayforce.com >Support Downloads > Compliance - Legislation (CAN). It is NOT RECOMMENDED you commit the first pay of 2018 until the Tax Tables are updated. If you select Lock or Commit prior to the release of 2018 Tax Tables, HCM will notify you that the tables are not in place Reminders Once HCM is updated with the 2018 rates, the message above will not appear. If you select OK and proceed to commit a 2018 pay prior to the Tax Tables being updated, the following items must be considered: 2017 Tax Tables will apply to for all taxes Tax Rates may result in discrepancies for Employees and Employer Taxes/Levies. You are responsible to make any necessary corrections to mitigate any potential liabilities. If you select Cancel then you will not be able to commit your payroll and will be required to wait until the 2018 Tax Rates are in place. In HCM, annual changes to taxes and levy rates may be required. Updates may be made at anytime. Ensure the current record is end dated and the new record has a Start Date of January 1, See Provincial Health Care Levies & WCB on page for more 28

29 2018 Tax Tables information. Review the following taxes and levies before your first pay of the new year and make any required updates: Employment Insurance and Québec Parental Insurance Plan (EI/QPIP) reduced rates Workers Compensation Health Taxes and Levies Employee Federal and Provincial Tax Exemptions The rates must be changed before the first pay of 2018 is processed CPP & QPP Rates & Amounts CPP and QPP employee and employer rate changes are automatically updated in the HCM system prior to the first pay of EI & QPIP Rates & Amounts Note: You MUST update your new employer reduced rates for EI and QPIP in the HCM system. The employee rate changes are automatically updated in the system. To update Employment Insurance in HCM: 1. Navigate to Org Set Up > Organization > Legal entity. 2. Select the respective Legal entity for which the change is required then select the Employment Insurance tab. 3. Select the Rate Group then in the Rates section. 4. End date the existing 2017 record as December 31, Create a new record with January 1, 2018 Start Date and End date for December 31, Save the record and complete this process for all Rate Groups as required. Employee Tax Exemptions Before the first pay of every year, employees may be required to update their Federal and Provincial Total Exemption. Update any exemption that is Not Basic in People > View Profiles> Payroll> Tax Definition Federal and Provincial Tax Information. For employees with the Basic Exemption, the Total Claim Amount within the People > View Profiles > Payroll > Tax Definition page will update to the current 2018 year s Basic Exemption amount once the Calculate process (within Payroll) for the first Pay Date of the year is complete. 29

30 2018 Tax Tables 2018 Federal Claim Codes and Calculate Process The following process occurs on the first Calculate of the first Pay Date in Federal TD1 Update Process All open Federal TD1 records will have end dates added if they do not already have an end-date. If there is no Federal TD1 record for an employee, a 2018 record with the basic claim amount will be created. This amount will display on the register.* If employee has a 2017 record with the basic exemption, then the system will create a 2018 record with the 2018 basic amount If employee has a 2017 record with a non- basic exemption, then the system will create a 2018 record and carry over the 2017 non- basic amount. Any record with values for "Additional Tax Amount", "Is Non-Resident", "Total Claim Amount with another Employer" and "Total Income less than total claim amount" will be carried over to the new 2018 record If you have an existing 2018 record, HCM will not overwrite or create a new 2018 record. Any existing 2017 Federal TD1 records will be retained. * A blank entry on the register means the basic claim is being used in the tax calculation. It is best practice is to enter the basic claim amount.. Provincial TD1 Update Process All open Provincial TD1 records will have end dates added if they do not already have an end-date. If there is no Provincial record for an employee**, a 2018 record with the basic claim amount will be created. This amount will display on the Payroll Register.* If employee has a 2017 record with the basic exemption, then the system will create a 2018 record with the 2018 basic amount If employee has a 2017 record with a non- basic exemption, then the system will create a 2018 record and carry over the 2017 non- basic amount. Any record with values for "Additional Tax Amount", will be carried over to the new 2018 record. If you have an existing 2018 record, HCM will not overwrite or create a new 2018 record. Any existing 2017 Provincial TD1 records will be retained. * A blank entry on the register means the basic claim is being used in the tax calculation. It is best practice is to enter the basic claim amount. **The province of taxation is determined by the primary work assignment (or the overridden province via work location or virtual employee override) as of Pay Period one (PP01) 2018 pay date. 30

31 Workers Compensation (WCB), Quebec CSST and Health Levies 2018 Updating Exemptions Note: On your first Calculate in pay period 1 of 2018, when defaults are being created for your employees, we may experience longer Calculate time. If an employee provides you with an other than Basic 2018 TD1 form, please see JA005 Updating Employee Federal and Provincial Claim codes in the Payroll Administrator Guide or on the Support Portal at Support.Dayforce.com >Support Downloads >Year End-Year Round Toolkit >Canadian Year End Best Practices. Workers Compensation (WCB), Quebec CSST and Health Levies 2018 If your payroll has employees in any of the provinces or territories that have medical/payroll tax plans (NL, ON, MB, QC, NT, NU), see Provincial Health Care Levies & WCB on page 36. Define Pay Holidays for the New Year Pay Holiday dates must be added to Dayforce HCM each calendar year. New holiday dates need to be attached to a Holiday Group in order to populate employee timesheets. This should be done BEFORE you generate your 2018 Pay Calendars to ensure that Impound and/or Pay Date don t fall on Bank Holidays. This will stop your payroll commit until Pay Calendars are adjusted. To define pay holidays for 2018, access Pay Setup > Pay Holidays. 31

32 Verify Balance Rollovers for Entitlements WARNING: Always add new holiday dates. Do not edit or delete existing ones. Holiday dates for prior years are used for retro pay and historical reporting purposes. New pay holidays MUST be added to Holiday Groups via Pay Setup > Holiday Groups. Failure to do so will result in employees being paid incorrectly for Holidays. Note: Holiday Groups are assigned to employees in People > View Profiles > Employment > Employment, Compensation and Policy Settings > Policies and Groups Verify Balance Rollovers for Entitlements If your company uses the Dayforce HCM Entitlements feature (vacation, sick, holiday, etc.), verify the balance rollover configuration is accurate for all entitlement policies that allow a balance to be carried over to the new year via Pay Setup > Entitlements > Entitlements. 32

33 Modify Benefit Plan Rates Note: If your attendance policies carry calendar-date resets or have accumulated points for late-in and early-out punches which reset at the beginning of the year, review the policies as there may be special cases that requires manual intervention. Modify Benefit Plan Rates Benefit Plan rates may need to be updated each calendar year. End date old benefit rates as of the last day of the benefit plan year and note the Rate Basis by going to Benefits Setup > Plans > choose the appropriate plan>options > Rates. To add a new rate with the Start Date for the new benefit plan year and add the appropriate new rate go to Benefits Setup > Plans > choose the appropriate plan then select Options > Rates > New Rate button. 33

34 Modify Benefit Plan Rates When changes that affect eligibility are made to plan configurations, recalculate benefits eligibility to ensure that employees are eligible for the appropriate coverage. For example, Recalculate eligibility if any of these are recorded: Rate change Eligibility change Dependent election change Beneficiary election change To Recalculate benefits eligibility, select the appropriate task from the Recalculation Tasks drop-down on Benefits Setup > Plans. Both Recalculation Tasks have the same task parameters, but apply to different types of plan options: Auto-Enroll Options Recalc. Run this task to recalculate eligibility for options in which the employee is automatically enrolled if they are eligible Plan Changes Recalc. Run this task to recalculate eligibility for options in which employees actively elect to enroll. To run one of the Recalculation tasks under Benefits Setup > Plans: 1. Select the appropriate task from the drop-down. Dayforce HCM displays the task parameters: 2. Enter the date for which eligibility is calculated, and select the date from the As Of Date calendar. 3. Select the Options to Recalc. All plan options that may be affected by the configuration changes should be included to ensure that employee eligibility is accurate and up to date. 34

35 Modify Benefit Plan Rates 4. Click Run Recalc. If Dayforce HCM is configured so that changes made by the recalculation tasks should be reviewed and either approved or rejected, the results are displayed on the Commit Benefit Changes tab under Benefits Management, once the recalculation task is complete. For additional information please see Benefit Guides on the Support Portal at Support.Dayforce.com Support Downloads> Admin and User Guides > Benefits Guide or Support Downloads> Admin and User Guides > Release 53 Early Adopter Guides> Benefits Features Guide for Early Adopters 35

36 Provincial Health Care Levies & WCB The following provincial health care/payroll levies may apply to your company if your payroll includes employees who report for work in these jurisdictions: Ontario Employer Health Tax Manitoba Health and Education Tax Newfoundland and Labrador Health and Post-Secondary Education Tax Northwest Territories/Nunavut Payroll Tax Quebec Health Services Fund contributions Access Org Setup >Organization > Legal Entity> Tax Authorities> Tax Setting. Ensure that start and end dates are populated for the current and next year: Ontario Employer Health Tax (EHT) Adding a new Record before the First pay of the New Year There must be a Tax Setting record for ON EHT with effective dates covering all pay runs. The configuration of the tax parameters for each year can be found in the Tax Setting section of the Tax Authorities tab on the Legal Entity tab of Org Setup > Organization for the ON EHT tax authority. Note: A new record must be created every year with updated information. When an effective Tax Setting record is not found, the application does not calculate ON EHT for associated pay runs. To configure a new tax setting: 1. Select the ON EHT record on the Tax Authorities tab. 2. Record an appropriate End Date for the current active record. 3. Click the New button. 36

37 Ontario Employer Health Tax (EHT) Filing a Return 4. Record a Start Date for the new record. Optionally, record an End Date. 5. Select the Exempt Tax and Taxable Wages check box if the legal entity is exempt from paying ON EHT, or if the legal entity does not have an Ontario tax account. For exempt legal entities, the Exemption Allocation and Exemption Amount should be left blank. 6. Select the allocation type from the Exemption Allocation drop-down list. Select Full Exemption when the legal entity s Total Ontario Remuneration Amount for the year will be less than $5 million. Do not record an amount in the Exemption Amount field. The application uses the entire exemption for the year ($450,000). Select Partial Exemption when there are Associated Employers and/or legal entities that pay Ontario employees outside of the application (see Special Considerations below for more information). Record the allocated exemption amount in the Exemption Amount field, and the application uses this exemption amount. The exemption portion can be any value up to the maximum exemption for the year ($450,000). Select No Exemption when the legal entity and Associated Employer s Total Ontario Remuneration for the year will be greater than $5 million or if the entire exemption is being claimed by another Associated Employer. Do not record an amount in the Exemption Amount field. The application does not use any exemption amount. 7. Record the legal entity s Total Ontario Remuneration amount in the Gross Annual Payroll field. Do not include remuneration of any other legal entities. Total Ontario Remuneration includes all employment income payments, benefits and allowances which are taxable under the Income Tax Act which are paid to employees whose wages are subject to ON EHT (Ontario employees only). Gross Annual Payroll is a required field. For further guidance on excluded income, refer to the EHT Remuneration publication on the Ontario Ministry of Finance website: 8. Click the Save button. Each Ontario employer must file an annual return for each calendar year. The annual return for 2017 is due on March 15, The purpose of the annual return is to reconcile the annual tax due with the instalments paid. For monthly remitters the instalments paid are calculated on the previous month's payroll and are attributed to the month in which the instalment is paid. An employer is required to pay monthly instalments if their annual Total Ontario Gross Remuneration exceeds $600,000. If you have employees in Ontario, you are responsible for completing and returning an annual Ontario EHT form, to reconcile the annual tax due against the instalments made. This is an employer s responsibility, even if Ceridian remits EHT premiums on your behalf. 37

38 Ontario Employer Health Tax (EHT) An Annual EHT return must be filed by: All employers who received their EHT Annual Return Eligible employers whose Total Ontario Gross Remuneration is greater than their available exemption for 2017 Eligible employers with annual Total Ontario Gross Remuneration that does not exceed their available exemption amount if the employer: was a member of an associated group on December 31, 2017; or made EHT instalment payments in 2017 New eligible employers whose annual Total Ontario Gross Remuneration is greater than their allowable prorated exemption amount. If Ceridian is remitting on your behalf, the balancing of payments and the filing of the annual return is your responsibility. Refer to the General Client Information section of your Year-end Balancing Reports for information to assist you in completing the Annual Ontario EHT Return. Debit or Credit Balance If your completed EHT return reflects a balance owing, you must submit a payment to the Ministry of Finance with your Annual EHT return. If your completed EHT return reflects a credit balance, and Ceridian is currently remitting on your behalf, you may request Ceridian to reduce your next payment by the credit amount. In order to do so, please provide Ceridian with a copy of a recent EHT statement displaying the credit and confirm that you have not already requested a refund cheque from the Ministry of Finance (via the filing of your Annual return). If the credit is for a previous tax year, before Ceridian can make a reduction in payment, a request must be made to the Ministry of Finance to transfer the credit to the current tax year. Please note that the Ministry of Finance has advised that it reserves the right to offset any EHT credit balance with a debit balance on a related Ontario tax account. Therefore, the EHT tax office may refuse to transfer the credit or allow the refund. Ontario EHT Annual Exemption The annual employer health tax exemption threshold for small business is $450,000. There is no exemption for eligible employers and groups of associated employers with annual Ontario payroll over $5 million. EHT Annual Year-End Return - Annual Remitters Employers with Total Ontario Gross Remuneration for the year of $600,000 or less are not required to pay instalments. They remit any tax owing only once a year. 38

39 Ontario Employer Health Tax (EHT) EHT Annual Year-End Return - Monthly Remitters Enquiries for EHT For employers making monthly instalments, the amount owing for a year is based on the payroll from January 1 to December 31. ACTION REQUIRED: If your payroll includes employees in the province of Ontario, SUBMIT your Annual EHT Return by March 15, 2018 (deadline). All enquiries regarding EHT changes should be directed to: Ministry of Finance Advisory Services Employer Health Tax 33 King Street West Oshawa, Ontario L1H 8H5 Phone: Web: Note: Effective January 1, 2018, in certain circumstances, if an eligible employer would be a designated member of a partnership at any time in the year, the employer s exemption amount is nil. For more information refer to: Balancing EHT Payments - An Example Month Gross Paid Actual Monthly Gross for Calendar Year Gross Pay Used to Determine Monthly Remittance Accumulative Gross Pay EHT Remitted in Date EHT Remittance Made January 2017 $76,000 $76,000 $76,000 February 2017 $58,000 $58,000 $134,000 March 2017 $52,000 $52,000 $186,000 April 2017 $60,000 $60,000 $246,000 May 2017 $55,000 $55,000 $301,000 June 2017 $54,000 $54,000 $355,000 July 2017 $102,000 $102,000 $457,000 $ Aug. 15/

40 Manitoba Health and Post-Secondary Education Tax Month Gross Paid Actual Monthly Gross for Calendar Year Gross Pay Used to Determine Monthly Remittance Accumulative Gross Pay EHT Remitted in Date EHT Remittance Made August 2017 $50,000 $50,000 $507,000 $ Sept. 15/2017 September 2017 $56,000 $56,000 $553,000 $ Oct. 15/2017 October 2017 $60,000 $60,000 $623,000 $ Nov. 15/2017 November 2017 December 2017 $52,000 $52,000 $675,000 $ Dec. 15/2017 $80,000 $80,000 $755,000 $ Jan.15/2018 Totals $755,000 $755,000 $755,000 $ * Annual exemption of $450,000 exceeded in July - EHT remittances begin August 15, 2017 Gross pay Jan. 1 - Dec. 31, 2017 $755,000 Less EHT exemption 450,000 Amount owing 305,000 x 1.95% = $ Amount paid Jan. - Dec $ Balance due $0.00 Manitoba Health and Post-Secondary Education Tax Adding a new Record before the First pay of the New Year Manitoba Health and Post-Secondary Education Tax Levy (MB HE Levy) is a health tax imposed on remuneration that is paid to employees who report for work or are paid from Manitoba. There must be a tax setting record for MB HE Levy with date with effective dates covering all pay runs. Note: A new record must be created every year with updated information. When an effective Tax Setting record is not found, the application does not calculate the MB HE Levy for associated pay runs. 40

41 Manitoba Health and Post-Secondary Education Tax Company Tax ID Number Tax Setting Record the legal entity s MB HE Levy tax account number in the Company Tax ID Number field. If the employer is exempt, they may not have a Manitoba tax account, in which case the Company Tax ID Number field for MB HE Levy must be populated with MT0001. The configuration of the tax parameters for each year can be found in the Tax Setting section of the Tax Authorities tab on the Legal Entity tab of Org Setup > Organization for the MB HE Levy tax authority. To configure a new tax setting: 1. Select the MB HE Levy record on the Tax Authorities tab. 41

42 Manitoba Health and Post-Secondary Education Tax Filing a Return 2. Enter an appropriate end date for the current active record. 3. Click the New button. 4. Record a Start Date for the new record. Optionally, record an End Date. 5. Select the Exempt Tax and Taxable Wages check box if the legal entity is exempt from paying the MB HE Levy, or if the legal entity does not have a Manitoba tax account. For exempt legal entities, the Exemption Allocation and Exemption Amount should be left blank. 6. Enter Total Yearly Payroll in the Gross Annual Payroll field. Estimated Total Yearly Payroll includes all employment income payments, benefits and allowances which are taxable under the Income Tax Act which are paid to employees whose wages are subject to the MB HE Levy (Manitoba employees only). The amount recorded in the Gross Annual Payroll field determines the rate for the MB HE Levy. See MB HE Levy Rates under Special Considerations for more information. Gross Annual Payroll is a required field. 7. Click the Save button. If you have employees in Manitoba and the Manitoba gross earnings for 2017 are $1,250,000 or greater, you are required to report and remit this amount on a Provincial Summary. If you have employees in Manitoba and you pay Manitoba Health and Education Tax, you are required to report your year-to-date Manitoba gross earnings on your 2017 T4-T4A Summary(s) and submit this form by March 31, 2018 to: Manitoba Finance Taxation Division York Avenue Winnipeg, Manitoba R3C 0P8 Note: Complete the fillable T4/T4A Summary found at or request paper forms from CRA at or by calling CRA no longer sends paper summaries to employers via the mail. The rates are: Total Yearly Payroll Tax Rate Less than $1,250,000 Exempt $1,250,000-2,500, % on the amount in excess of $1,250,000 Over $2,500, % of the total payroll ACTION REQUIRED: If your payroll includes employees in the province of Manitoba*, SUBMIT your T4 Summary (for Health & Education Tax) for March 31, 2018 (deadline). 42

43 Québec Health Services Fund (HSF) * 2017 gross earnings > $1,250,000 Québec Health Services Fund (HSF) Adding a new Record before the First pay of the New Year Quebec Health Services Fund contributions are paid by employers with employees who report for work to an establishment in Quebec at a tax rate based on the employer s Worldwide Total Payroll. There must be a tax setting record for QC HSF with date with effective dates covering all pay runs. Note: A new record must be created every year with updated information. When an effective Tax Setting record is not found, the application does not calculate QC HSF for associated pay runs. Company Tax ID Number Tax Setting The application remits QC HSF to the tax account configured for Quebec Provincial Tax. The Company Tax ID Number field on the QC HSF record is disabled. All legal entities that pay employees in Quebec are required to have a Quebec tax account number. The configuration of the tax parameters for each year can be found in the Tax Setting section on the Tax Authorities tab of the Legal Entity tab in Org Setup > Organization for the QC HSF tax authority. 43

44 Québec Health Services Fund (HSF) To configure a new tax setting: 1. Select the QC HSF record in the Tax Authorities tab. 2. Record an appropriate End Date for the current active record. 3. Click the New button. 4. Record a Start Date for the new record. Optionally, record an End Date. 5. Select the Exempt Tax and Taxable Wages check box if the legal entity is exempt from paying QC HSF. 6. Record the legal entity s Worldwide Total Payroll amount in the Gross Annual Payroll field. Worldwide Total Payroll includes all employment income payments, benefits and allowances that would be considered taxable in Quebec regardless of where the remuneration is paid (include all remuneration regardless of legal entity or country through which it was paid). The amount entered in the Gross Annual Payroll field determines the rate for QC HSF, from 2.3% to 4.26%. 7. For legal entities with a reduced HSF rate, select the appropriate qualification from the Select Reduction of the HSF Rate dropdown. 8. Click the Save button. Special Considerations SMBs (small and medium-sized businesses) in the Primary and Manufacturing Sectors. Effective January 1, 2015, a reduction was made to the HSF contribution rate for SMBs in the primary and manufacturing sectors whose payroll is less than $5 million. To configure this reduction, select SMB in the Primary or Manufacturing Sector from the Select Reduction of the HSF Rate dropdown. Specialized jobs in the natural and applied sciences sector. If a new recognized fulltime job has been created since June 2014, qualifying employers should complete form LE V and enclose it with their RL-1 Summary to obtain a refund. Other cases. For situations not covered in this document, contact Product Management for assistance. 44

45 Québec Health Services Fund (HSF) Filing a Return To calculate your Worldwide Wage amount to determine your QHSF rate, add the total salaries and wages paid in the year and the total salaries and wages paid by any associated employer (even if the associated employers carry out their activities outside Québec). The following rates apply to the Québec Health Services Fund for 2018: If your total Worldwide Wages for 2017 are equal to or less than $1 million, your rate is 2.30% If your total Worldwide Wages for 2017 are greater than $1 million but less than $5 million, your rate is based on the following formula: W (%) = (0.49 x S), where W represents the rate and S the quotient obtained by dividing your total Worldwide Wages for 2017 by $1,000,000. The rate calculation must be rounded to the second decimal. If the third decimal is equal to or greater than 5, the second decimal must be rounded to the nearest second decimal. If your total Worldwide Wages for 2017 are over $5 million, your rate is 4.26%. If an employer is eligible for a reduced rate because they are in the primary or manufacturing sectors, the contribution rate is determined as follows: If total worldwide payroll for 2017 is equal to or less than $1 million, the rate is 1.50% If total worldwide payroll for 2017 is greater than $1 million but less than $5 million, the rate is based on the following formula: W (%) = (0.69 x S), where W represents the rate and S the quotient obtained by dividing the total payroll for 2017 by 1,000,000. If your total Worldwide Wages for 2017 are over $5 million, your rate is 4.26%. Note: Your actual contribution rate is determined by using your TOTAL worldwide payroll amount for The Health Services Fund contributions reconciliation at yearend may indicate that remuneration, subject to HSF, is more than was originally estimated for the purpose of establishing the correct contribution rate. Employers are then expected to modify their HSF rate, and make any required year-to-date corrections, before the last remittance of the year. Employers should not wait until they file the Summary of Source Deductions and Employer Contributions RLZ-1.S-V or interest will be added to the amount payable and a penalty may be imposed. For further details, see the back of the RL-1 Summary. A Québec Health Services Fund reduction was introduced for employers who create positions for or hire new employees in certain specialized fields after June 4, Employers who are eligible for this reduction must manually submit a form LE to Revenu Québec. 45

46 Newfoundland and Labrador Health and Post-Secondary Education Tax (HAPSET) Newfoundland and Labrador Health and Post-Secondary Education Tax (HAPSET) Employers with employees in Newfoundland and Labrador are subject to the Health and Post-Secondary Education Tax (HAPSET) when the cumulative payroll exceeds $1.2 million exemption threshold. Adding a new Record before the First pay of the New Year HCM automatically defaults to calculating HAPSET when the cumulative payroll exceeds $1.2 million exemption threshold. NOTE: If you do not want HAPSET calculated for your Legal Entity, you MUST add a record to inhibit the Exempt Tax and Taxable Wages calculation. Company Tax ID Number Tax Setting Record the legal entity s NL HAPSET tax account number into the Company Tax ID Number field. If the employer is exempt, they may not have a Newfoundland & Labrador tax account, in which case the Company Tax ID Number field for NL HAPSET must be populated with The configuration of the tax parameters for each year can be found in the Tax Setting section on the Tax Authorities tab of the Legal Entity tab in Org Setup > Organization for the NL HAPSET tax authority. 46

47 Newfoundland and Labrador Health and Post-Secondary Education Tax (HAPSET) To configure a new tax setting: 1. Select the NL HAPSET record in the Tax Authorities tab. 2. Record an appropriate End Date for the current active record. 3. Click the New button. 4. Record a Start Date for the new record. Optionally, record an End Date. 5. Select the Exempt Tax and Taxable Wages check box if the legal entity is exempt from paying NL HAPSET. For exempt legal entities, the Exemption Allocation and Exemption Amount should be left blank. Legal entities without a Newfoundland & Labrador tax account must have the Exempt Tax and Taxable Wages check box selected. 6. Select the allocation type from the Exemption Allocation drop-down list. Select Full Exemption to use the entire annual exemption for the year ($1,200,000). Do not record an amount in the Exemption Amount field. Select Partial Exemption when there are Associated Employers and/or legal entities that pay Newfoundland and Labrador employees outside of the application (see Special Considerations for more information). Record the allocated exemption amount in the Exemption Amount field, and the application uses this exemption amount. The exemption portion can be any value up to the maximum exemption for the year ($1,200,000). Select No Exemption for Associated Employers and for legal entities that pay Newfoundland & Labrador employees outside of the application and no part of the exemption is allocated to this legal entity. Do not record an amount in the Exemption Amount field. 7. Record the legal entity s Gross Newfoundland & Labrador Remuneration amount in the Gross Annual Payroll field. Estimated Gross Newfoundland & Labrador Remuneration includes all employment income payments, benefits and allowances which are taxable under the Income Tax Act which are paid to employees whose 47

48 Northwest Territories and Nunavut Payroll Tax Filing a Return wages are subject to NL HAPSET (employees in Newfoundland & Labrador only). Gross Annual Payroll is a required field. 8. Click the Save button. Best practice is to set up a NL HAPSET record with an effective date covering all pay runs. A new record should be created every year with updated information. If you have employees in Newfoundland and Labrador and the Newfoundland and Labrador gross earnings for 2017 are $1,200,000 or greater, it is recommended that you file an Annual Declaration Return form along with your T4 and/or T4A Summaries. The Department of Finance may levy penalties for payments or returns that are filed late or when full payment is not made by the due date. Employers whose cumulative payroll will not exceed the $1.2 million exemption threshold are not required to pay this payroll tax. Employers who are associated with other corporations or who are in partnership with other employers are required to file an allocation agreement for the purposes of allocating the exemption threshold. ACTION REQUIRED: If your payroll includes employees in the province of Newfoundland and Labrador*, submit your Annual Declaration Return. *2017 gross earnings >$1,200,000 Northwest Territories and Nunavut Payroll Tax The Northwest Territories / Nunavut Payroll Tax is levied on employees. The Payroll tax applies to all employees who work, perform duties or provide services in the Northwest Territories and Nunavut, regardless of the employee or employer s residence, or the employee s age. Setup your 10 digit NT tax number in Org Setup > Legal Entity > Tax Authorities > NT Payroll Tax. Once setup, the tax will begin to remit on the companies behalf. Workers Compensation (WCB) If your company calculates WCB/CSST using HCM, for each province, ensure that if your company is given a new rate, that your rates are updated and that a new record is created with the start date for the new year. Note that if set up for remittances only the following 2 jurisdictions are remitted by Ceridian: 48

49 Workers Compensation (WCB) Nova Scotia: WCB Quebec : CSST Workers Compensation Maximum Assessable Earnings 2018 WCB Reports Workers Compensation Maximum Assessable earnings are automatically updated in the HCM system. Note: If your rates are classified at the Class Code/ Rate Group level you MUST update your HCM as follows: To update Workers Compensation in HCM: 1. Navigate to Org Set Up > Organization> Legal entity. 2. Select the respective legal entity and select the Workers Comp tab. 3. Select the Province for which the rate is to be changed. 4. Select the Rate Group then in the Rates section. 5. End date the 2017 record as December 31, Create a new record with January 1, 2018 Start Date and End date for December 31, Save the record and complete this process for all Rate Groups as required If you are registered with WCB and are paying premiums, you are required to submit a report to the Workers Compensation Board for each province/territory in which you have employees. Your provincial WCB should communicate to you the rates at which to calculate your premiums owing. The information for completing these reports may be found on the Dayforce HCM Workers Compensation Report. To generate, select the Workers Compensation Report from the Payroll > Reports drop down list. 49

50 Workers Compensation (WCB) Workers Compensation Maximum Assessable Amounts for 2017 Filing a Return Province Maximum Assessable Amounts for 2017 BC $81,900 AB $98,700 SK $76,086 MB $127,000 ON $88,500 QC $72,500 NB $62,700 NS $59,300 PE $52,800 NL $63,420 YT $85,601 NT/NU $90,600 Your provincial WCB should communicate the rates at which to calculate your premiums. If you have employees: 50

51 Québec CSST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) in provinces of Québec and Nova Scotia, Ceridian will remit your provincial WCB if set up to do so. in provinces other than Québec and Nova Scotia, you are responsible for filing your provincial WCB reports and remittances for If you have employees in British Columbia, you are responsible for filing your WSBC reports and remittances (if applicable) for Québec CSST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) Employers paying employees in the province of Québec must pay their CSST insurance premiums to Revenu Québec instead of to the CNESST office. These payments are based on actual insurable wages paid to employees. If you are an employer paying Québec employees, you must file CSST payments with your RQ (Revenu Québec) source deductions and employer contributions (weekly, twice monthly, monthly or quarterly as per your existing remitting schedule). Even if you are not subject to source deductions or employer contributions, you will still need to direct your CSST payments to RQ. As a reminder, it is still an employer s responsibility to balance and submit an annual CSST Statement of Wages to the CSST. Employers are required to complete and return the annual Statement of Wages by March 15, The CSST reconciles the total premiums paid during the year to the premium amount due, based on actual insurable wages reported. If there is a balance owing, the CSST invoices the employer directly and will issue an assessment notice. Employers will also receive an assessment notice for the payment of an annual Administration fee. For more information in English, please visit Revenu Québec at: or visit the Commission des normes, de l équiteé, de la santé et de la sécurité du travail at 51

52 Initiating the Year-End Process New in HCM Version 53 Role Configurations Review New in HCM Version 53 on page 6 to see the changes to 2017 Year End Screens. If you need to add Year End to a role, you can do that by going to System Admin > Roles > Features and adding the Year End feature to the role as shown in the image below, and expanding and enabling all functionality. Initiate the Process Once the user role is assigned, the Year End appears in the Menu: 1. Select Year End > Canada Year End> Overview (HCM defaults to the current tax year). 2. In the Process Job drop down there are three jobs which must be processed for Year- End to be completed: Generate Preview, Request Print and Ready for Filing. 3. Select the Pay Group and select Generate Preview. Ensure Generate Preview is completed for each Pay Group. 52

53 Initiate the Process 4. A Confirmation page will pop up if there are uncommitted runs. Select uncommitted runs if you wish to include them and click Proceed. 5. If you do not wish to include any of the uncommitted runs click Cancel. NOTE: If you are no longer using a Pay Group, please contact Support to ensure that the last pay of the year is signalled. DO NOT End date the Pay Group. Preview Employee Tax Forms/ Statements Ceridian strongly recommends that you preview all Tax Forms/ Statements to identify and correct errors prior to Request Print and Ready for Filing. Employee Tax Forms/ Statements, are now available in a slide-out tab. 53

54 Initiate the Process A Slide-out enables users to access employee Tax Forms/ Statements from anywhere within Year End. Whether on Overview, Archived Reports or Amendment tabs, the slideout is available The employee list is based on your current Pay Group and year selections on Overview which carry over to the slide-out. If no Pay Group is selected on Overview then all Employees that have year end statements generation are considered selected. When an employee is selected, each statement type applicable to them (T4, T4A, RL- 1, RL-2) show as a separate tab. Each status (Preview, Printed and Filed, Archived) show as next level tabs. Scroll Bars are used to navigate multiple forms within a statement type and status. 54

55 Initiate the Process Generating Preview 1. Any time Year-End data is changed, it is best practice to Generate Preview in Year End to ensure the most current information is used. You must run Generate Preview for each Pay Group: 2. A Slide Out arrow is displayed below the Year End status bar to indicate that Tax Forms available for viewing. 3. Once the Generate Preview process is complete, a new date and time stamp will be displayed in the Generated On column. You can now view the updated information on the Employee Tax Form/ Statements Tab of Year End. 4. To view Tax Forms/ Statements on the Employee Tax Statement flyover, you can view all employees and all forms. You can select an Employee or you can apply Filter criteria. 55

56 Initiate the Process 5. One Tax-Form for each employee is displayed on the Employee Tax Statements flyover, unless one or more of the following criteria(s) applies: The employee moved provinces within the year. One Tax Form/ Statement for each Province that the employee worked in during the year will be generated. The employee worked in multiple legal entities within the year. One Tax Form/ Statement for each legal entity they worked in during the year will be generated. The employee worked under a Full and a Reduced EI rate. There are earnings mapped to more than six boxes in the Other Information section on a T4. Amended/corrected or cancelled Tax Form/ Statements exist. 1. In the upper left hand corner of the preview Tax Form/ Statements, it will display Preview until Request Print is selected. Once Request Print is processed, the forms will display Original or Amended (if changes have been made). 56

57 Initiate the Process 2. Employer copy of printed Tax Form/ Statement is delivered to the Archived Reports of Year End when you select Request Print. To access Archived Reports select Year End> Canada Year End. 6. Select the Archived Reports tab. 57

58 How to Initiate Tax Forms/ Statement Printing and Delivery How to Initiate Tax Forms/ Statement Printing and Delivery Once you have processed all required Year-end corrections, validated the most recent copy of your year-end reports, and previewed Tax Forms/ Statements, you can initiate the printing of your Tax Forms/ Statements. Please note that if you have uncommitted runs for the tax year you will not be able to Print Tax Form/ Statements. If you have uncommitted runs Commit or Delete it. 1. Select the path Year End> Canada Year End. 2. On Overview, select Process Job dropdown. 3. Generate Preview for each Pay Group to ensure that all Year End changes are included. This should be done each time there is a change to Year-End data. A Pay Group must be highlighted in order for Generate Preview to be available. 4. An indicator in the Status column is displayed as a Preview is being generated. 5. Once the Generate Preview process is complete, a new date and time stamp will be displayed in the Generated On column. You can now view the updated information on the Employee Tax Statement flyout. 58

59 Tax Form/ Statement Delivery 6. To print Tax Form/ Statements select Request Print in the Process Job dropdown. You must Request Print before selecting Ready for Filing. If there are Tax Forms that have not been printed, Tax Form Filing will fail. Request Print and Ready for Filing must be done for ALL Pay Groups that have Tax Forms 7. To indicate that your Tax forms/statements are final, you must select Ready for Filing in the Process Job dropdown by February 16, Note: Once Ready For Filing is indicated (the Filing Commit > Status indicator is orange), this authorizes Ceridian to create the Government File(s). This means: - Ceridian has not yet created the original Tax Form/ Statements for the government. - Changes can still be made to your original Tax Form/ Statements until the Filing Commit > Status indicator is green. If the Filing Commit > Status indicator is green, Ceridian has created the original Tax Form/ Statements for the government. Government Agencies receive all Tax Form/ Statements from Ceridian no later than February Once the files are delivered, the agencies (CRA/MRQ) may take up to 4 weeks to process them. - To make any changes to the Tax Form/ Statements, after the Filing-Commit> Status indicator is green, an amendment must be created. These amended files will be submitted to the Government(s) after March 1. Note: Failure to distribute Tax Forms/ Statements to employees before February 28 may result in penalties (fines) being levied by CRA/Revenu Québec. Failure to meet Ceridian s filing deadline could result in you, the employer, being responsible for filing your company s tax information to CRA and/or Revenu Québec electronically using an alternate method. If you still want Ceridian to file your forms, any penalties associated with late transmission will be your responsibility. Tax Form/ Statement Delivery Tax Forms/ Statements are printed every business day. Unless there is a Delivery Package set up for Year End, employee Tax Forms/ Statements will be delivered to the same delivery address as your regular payroll package(s) within 7 business days. To confirm where your Tax Forms/ Statements will be delivered, go to System Admin>Report Output>Delivery Package> Tax Forms. If you require changes to your Delivery Package for Tax Forms/ Statements, please contact Support. 59

60 Government Filing of Tax Form/ Statement Information You are able to track the status of your Tax Form/ Statement delivery in Package Tracking in the Overview tab of Year End>Canada Year End for Courier Packages only. Employee Direct Mail (via Canada Post) are not tracked. Government Filing of Tax Form/ Statement Information Ceridian files all Tax Forms/ Statements electronically. For Ceridian s filing deadlines, see Important Tax Form/ Statement Dates and Deadlines, page 16. In order for Ceridian to file on your behalf, you must select Ready for Filing in the Process Job tab of Year End by Friday February 16, Note: Once Ready For Filing is indicated (the Filing Commit > Status indicator is orange), this authorizes Ceridian to create the Government File(s). This means: - Ceridian has not yet created the original Tax Form/ Statements for the government. - Changes can still be made to your original Tax Form/ Statements until the Filing Commit> Status indicator is green. If the Filing Commit > Status indicator is green, Ceridian has created the original Tax Form/ Statements for the government. Government Agencies receive all Tax Form/ Statements from Ceridian no later than February Once the files are delivered, the agencies (CRA/MRQ) may take up to 4 weeks to process them. 60

61 Government Filing of Tax Form/ Statement Information - To make any changes to the Tax Form/ Statements, after the Filing-Commit> Status indicator is green, an amendment must be created. These amended files will be submitted to the Government(s) after March 1. Note: Failure to distribute Tax Forms/ Statements to employees before February 28 may result in penalties (fines) being levied by CRA/Revenu Québec. Failure to meet Ceridian s filing deadline could result in you, the employer, being responsible for filing your company s tax information to CRA and/or Revenu Québec electronically using an alternate method. If you still want Ceridian to file your forms, any penalties associated with late transmission will be your responsibility. Note: Failure to file electronically where required by CRA and/or RQ may result in penalties/fines being levied. For more information on filing Tax Forms/ Statements electronically, go to the CRA Web site at Electronic Filing and Revenu Québec Ceridian will electronically file all customers tax forms with CRA and Revenu Québec. This will be the case, even if you have elected to manually submit your tax forms directly to government agencies in the past. Ceridian will continue to produce employee and employer tax forms, but the Government copies are no longer required and will not be included in your package. Failure to meet Ceridian s filing deadline could result in you, the employer, being responsible for filing your company s tax information to CRA and/or Revenu Québec electronically using an alternate method. CRA Revenu Quebec Do not send a T4/T4A Summary to CRA. The Government-supplied RL Summary (RLZ-1.S-V) must be completed by you and sent to the address shown on the form even if Ceridian has sent your RL-1 information electronically. Your failure to file the RL Summary may result in penalties. The Québec provincial government does not supply Ceridian with RL-1 Summaries. The summary that is sent directly to you, the employer, from the Government of Québec must be used for filing purposes. For the purpose of completing the RL Summary, Dayforce HCM Revenu Québec tax filing number is NP Please note that this number is for Ceridian customers filing purposes only, and should NOT be used or distributed to anyone other than Revenu Québec. ACTION REQUIRED: If you have employees in Québec, submit RL Summaries by February 29,

62 Government Filing of Tax Form/ Statement Information Self Service Tax Form/ Statement Availability For Self Service customers, employees can see their Tax Form/ Statements under Earnings>Year End Forms. You must define when Tax Forms/ Statements will be available to employees in Self- Service. Tax Form Print ESS Offset (Days) indicates the number of days after Request Print is selected before the employees will see their Tax Forms. 1. Navigate to System Admin > Client Properties > Client Payroll Properties> Tax Form Print ESS Offset (Days). 2. Enter the number of days (post print date) that you would like ESS Tax Forms to be available to employees. NOTE: The Tax Form Print Offset is to the minute from which the form was printed. 62

63 Submission of Tax Forms/ Statements When you receive your Tax Forms/ Statements, ensure you review and validate your reports one last time. Once you are satisfied that all information is accurate, distribute the employee copies to your employees, and review the following sections in relation to submitting your Tax Forms/ Statements to CRA and Revenu Québec. T4/RL Filing Deadline for 2017 In order for Ceridian to file on your behalf, you must select Ready for Filing in the Process Job tab of Year End by Friday February 16, CRA and RQ s deadline for filing returns and distributing forms for year-end 2017 is Tuesday February 28, Government Agencies receive all Tax Forms/ Statements from Ceridian no later than February 28. Once the files are delivered, the agencies may take up to 4 weeks to process them. Note: All employee forms must be distributed by the above deadline. Ceridian submits your employee Tax Form/ Statement information to CRA and RQ electronically on your behalf; government copies are not printed or provided. You are not required to send a T4/T4A Summary to CRA as they accept the filing totals provided by Ceridian. You are required to send an RL-1 Summary to Revenu Québec. Making Amendments After Tax Forms/ Statements Have Been Processed CRA Summaries Prior to Ceridian s filing deadline and, after your Tax Forms/ Statements are printed, you may discover that additional changes are required. You can amend your forms or reproduce the required forms using Dayforce HCM. For Ceridian to produce and submit Amended Tax Forms/ Statements to CRA on your behalf, a Prior Period Adjustment run must be committed with applicable changes. To produce amended Tax Forms/ Statements see the JA090 Amended Tax Form Filing Job Aid on the Support Portal at Support.Dayforce.com >Support Downloads >Year End-Year Round Toolkit >Canadian Year End Best Practices CRA no longer sends paper summaries to employers via the mail. If you require CRA summaries, fillable summaries can be completed at or paper forms can be requested at or by calling

64 CRA Summaries CRA provides employers with active Payroll Account Numbers (PAC) with a Web Access Code (WAC) inviting them to file electronically. If you require a Web Access Code (WAC), but have not received one, please contact CRA s E-Services Business Inquiries line at (English and French) or visit the website at OR Note: Ceridian is filing electronically on your behalf, you do not require a Web Access Code and no action is required on your part. 64

65 Appendix A: Year- End Year -Round Reports It is important to begin reviewing and correcting employee information as early as possible. It is best practice to process any corrections in November, to ensure that all information is accurate and complete for your final pay submission at the end of the year. The Year-End reports listed below are currently available for your reference in finalizing your 2017 payroll: Canada CPP/QPP Discrepancy Report The Canada CPP/QPP Discrepancy Report enables you to track any discrepancies that occur between CPP and QPP calculations and actual payments for employees. Canada Earning and Deduction Matrix Validation Report The Canada Earning and Deduction Matrix Validation report allows you to reconcile the taxability and allocation of wages and deductions and taxes for Payroll Accounts. The report provides one source to assess the taxability, ROE and Tax Forms/ Statements reporting of all earnings and deductions. Users have the option to extract reports for either earnings or deductions or a combination of both. Canada EI/QPIP Discrepancy Report The Canada EI/QPIP Discrepancy Report enables you to track any discrepancies that occur between EI and QPIP calculations and actual payments for employees. Canada Wage and Tax Report The Canada Wage and Tax Report provides you the option to extract Current-to Date, Quarter-to-Date and/or Year-to-Date wage and tax data. CNT and WSDRF Report The CNT and WSDRF report enables you to review all calculated totals for contributions to the Commission des normes du travail (CNT) and to the Workforce Skills Development and Recognition Fund (WSDRF) in the province of Québec. Employer Copy of RL1 Report The Employer Copy of RL1 report enables you to preview a report of every employee RL1 form for archival purposes. Employer Copy of RL2 Report The Employer Copy of RL2 report enables you to preview a report of every employee RL2 form for archival purposes. Employer Copy of T4 Report The Employer Copy of T4 report enables you to preview a report of every employee T4 form for archival purposes Employer Copy of T4A Report 65

66 CRA Summaries The Employer Copy of T4A report enables you to preview a report of every employee T4A form for archival purposes. Payroll Register Report The Payroll Register Report lists the earnings and deductions for all the employees in a pay group, and can include details for the current pay run, quarter-to-date, and year-to-date. Payroll Summary Report The Payroll Summary Report contains a summary of all payroll transactions. The totals for payroll and expenses are for each organization level in the company for example legal entity, pay group, department, branch. Releve 1 Exception Management Report The Releve 1 Exception Management Report is useful for auditing the amounts that are to be submitted on Tax Forms/ Statements and identifies any exceptions or conditions that may cause problems when creating employee Tax Forms/ Statements, such as incorrect tax numbers or negative amounts. Releve 1 Management Report The Releve 1 Management Report enables you to preview all wages, taxes, and amounts reporting in all boxes on employee Tax Forms/ Statements. Releve 2 Exception Management Report The Releve 2 Exception Management Report is useful for auditing the amounts that are to be submitted on Tax Forms/ Statements and identifies any exceptions or conditions that may cause problems when creating employee Tax Forms/ Statements, such as incorrect tax numbers or negative amounts. Releve 2 Management Report The Releve 2 Management Report enables you to preview all wages, taxes, and amounts reporting in all boxes on employee Tax Forms/ Statements. T4 Exception Management Report The T4 Exception Management Report is useful for auditing the amounts that are to be submitted on Tax Forms/ Statements and identifies any exceptions or conditions that may cause problems when creating employee T4s, such as incorrect CRA tax numbers or negative amounts. T4 Management Report The T4 Management Report enables you to preview all wages, taxes, and amounts reporting in all boxes on employee Tax Forms/ Statements. T4A Exception Management Report The T4A Exception Management Report is useful for auditing the amounts that are to be submitted on Tax Forms/ Statements and identifies any exceptions or conditions that may cause problems when creating employee T4As, such as incorrect CRA tax numbers or negative amounts. T4A Management Report 66

67 CRA Summaries The T4A Management Report enables you to preview all wages, taxes, and amounts reporting in all boxes on employee T4A forms. Year End Delivery Package The Year End Delivery Package Report itemizes the delivery package information for all selected and filtered Tax Forms/ Statements, including the delivery package name, the delivery method, courier service option, tracking number, delivery address, instructions, filing mode, shipment ID and the transmitted date. The report also contains a total of all types of forms (for example, T4, T4A, RL1 and RL2) included in the delivery packages. 67

68 Appendix B: Coding Other Information on T4 Coding the Other Information Area of the T4 CRA Codes The Other information area at the bottom of the T4 slip has boxes for you to enter codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, and other entries if they apply. The boxes are not pre-numbered as the boxes are at the top part of the T4 slip. The CRA Codes table on page 68 lists all the CRA codes that can be used in the Other Information area of the T4, along with the associated Dayforce HCM system codes. In the column Dayforce HCM Code, the appearance of the words Client Defined Code means you are responsible for mapping of the code to the Tax Forms/ Statements box, including the Tax and Compliance Definition. Permanent System level codes with earnings and deductions are pre-defined are listed in the column Dayforce HCM Code. For further information, refer to CRA s Employers Guide - Payroll Deductions and Remittances (T4001). A direct link to this publication can be obtained by clicking Resources & Tools Quick Reference Top HR and Payroll Resource Websites. Scroll down to the CRA section. The following table lists all the CRA codes, which can be listed in the Other Information area of the T4, along with the associated Ceridian system codes. Description CRA Code T4 Box Action Required Dayforce HCM Code Board and lodging Code 30 Box 14 Enter amount as required Special work site Code 31 None Enter amount as required Travel in a prescribed zone Medical travel assistance Code 32 Box 14 Enter amount as required Permanent System Level Code Housing TB Client defined Code Client defined Code Code 33 None Enter the Client defined portion of Code Code 32 that applies 68

69 Coding the Other Information Area of the T4 Description CRA Code T4 Box Action Required Dayforce HCM Code Personal use of employer s automobile or motor vehicle Interest-free and lowinterest loans Employee homerelocation loan deduction Security options benefits Security options deduction - 110(1)(d) Other taxable allowances and benefits Security options deduction - 110(1)(d.1) Employment Commissions Canadian Forces personnel and police deduction Code 34 Box 14 Enter amount as required Code 36 Box 14 Enter amount as required Code 37 None Enter the deductible portion of the amount in Code 36 Code 38 Box 14 Enter amount as required Code 39 None Enter 50% of the amount reported in Code 38 for these shares Code 40 Box 14 Enter amount as required Code 41 None Enter 50% of the amount reported in Code 38 for these shares Code 42 Box 14 Enter amount as required Code 43 Box 14 Enter amount as required Permanent System Level Code Co Auto TB Permanent System Level Code Loan Int Client defined Code Permanent System Level Code Stock Opt Permanent System Level Code Stock Opt 50% Permanent Any Code defined with a T4 Box of 40 Client defined Code Permanent System Level Code Comm Client defined Code Eligible retiring allowances Non-eligible retiring allowances Code 66 None Enter amount as required Code 67 None Enter amount as required 69 Permanent System Level Code Ret Allow E Permanent System Level Code Ret Allow NE

70 Coding the Other Information Area of the T4 Description CRA Code T4 Box Action Required Dayforce HCM Code Indian (exempt income) eligible retiring allowances Indian (exempt income) non-eligible retiring allowances Municipal officer s expense allowance Indian (exempt income) employment Past service contributions for 1989 or earlier years while a contributor Past service contributions for 1989 or earlier years while not a contributor Workers compensation benefits repaid to the employer Code 68 None Enter amount as required Code 69 None Enter amount as required Code 70 None Enter nontaxable portion of allowance Code 71 Various (dependa nt on TD1-IN determin ation) Change employee Tax Status code Code 74 None Enter the amount from Box 20 that belongs to this period Code 75 None Enter the amount from Box 20 that belongs to this period Code 77 None Enter amount of WCB benefits repaid to the employer which was previously included in the employee s salary Permanent System Level Code Ret Allow E and Employee is Status Indian Permanent System Level Code Ret Allow NE and Employee is Status Indian Client defined Code Any Code defined with a T4 Box of 14 and Employee is Status Indian Client defined Code Client defined Code Client defined Code 70

71 Coding the Other Information Area of the T4 Description CRA Code T4 Box Action Required Dayforce HCM Code Fishers Gross income Fishers Net partnership amount Fishers Shareperson amount Placement or employment agency workers Gross income Taxi drivers and drivers of other passenger-carrying vehicles Gross income Barbers or hairdressers Gross income Code 78 None Enter amount as required Code 79 None Enter amount as required Code 80 None Enter amount as required Code 81 None Enter amount as required Code 82 None Enter amount as required Code 83 None Enter amount as required Public transit pass Code 84 Box 14 Enter the deduction amount up to June 30, Enter the employer paid portion to Code 40(Jan 1 to Dec 31). Employee-paid premiums for private health services plans Security options election Emergency services volunteer exempt amount Code 85 None Enter amount as required Code 86 None Enter the cash-out amount required Code 87 None Enter the amount of the exempt payment (up to $1,000) Client defined Code Client defined Code Client defined Code Client defined Code Client defined Code Client defined Code Permanent System Level Deduction Code Transit Pass Permanent System Level Deduction Code Dental, Extended Health Client defined Code Client defined Code 71

72 Coding the Other Information Area of the T4 Description CRA Code T4 Box Action Required Dayforce HCM Code Indian (exempt income) selfemployment Code 88 None Enter the amount of the tax-exempt gross earnings TBD 72

73 Appendix C: Tax Form/ Statement Sort Options Tax Form/ Statement Sort Options You can define a sort order for the printing of employee and employer Tax Form/ Statements/ Statements. Employee and Employer Tax Form/ Statement sort order can be accessed via System Admin > Report Output > Delivery Package > Tax Forms > Sort By Parameters. 73