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Agency that hires the employee
Agency that hires the employee
An agency that hires an employee (even if he or she is located at a client’s premises) has to deduct CPP/QPP contributions, EI premiums, income tax, and PPIP premiums (for employees working in Quebec) from amounts paid to these employees. The agency also has to report these amounts on a T4 slip for the employee.
How to complete the T4 slip
Complete the T4 slip as follows:
Employer's name
Enter your operating or trade name.
Employee's name and address
Enter the employee's name and address, including the province or territory and postal code.
Box 10 – Province of employment
Enter the provincial or territorial abbreviation.
Box 12 – Social insurance number
Enter the SIN, as provided by the employee.
Box 14 – Employment income
Report the gross earnings before deductions.
Boxes 16 and 17 – Employee's CPP/QPP contributions
Enter the CPP/QPP contributions you deducted from the employee's gross earnings.
Box 18 – Employee's EI premiums
Enter the EI premiums you deducted from the employee's gross earnings.
Box 22 – Income tax deducted
Enter the total income tax you deducted from the employee's remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.
Box 24 – EI insurable earnings
Enter the amount of the employee's insurable earnings on which you calculated the EI premiums, up to a maximum of $48,600 for 2014. Enter "0" if there are no insurable earnings.
Box 26 – CPP/QPP pensionable earnings
Enter the amount of the employee's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $52,500 for 2014. Enter "0" if there are no pensionable earnings.
Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Leave this box blank.
Box 29 – Employment code
Leave this box blank.
Box 55 – Employee's PPIP premiums
Enter the PPIP premiums you deducted from the employee's gross earnings while he or she worked in Quebec.
Box 56 – PPIP insurable earnings
For employees working in Quebec, enter the total amount used to calculate the employee's PPIP premiums, up to a maximum of $69,000 for 2014.
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Agency that hires the employee
Agency that hires the employee
An agency that hires an employee (even if he or she is located at a client’s premises) has to deduct CPP/QPP contributions, EI premiums, income tax, and PPIP premiums (for employees working in Quebec) from amounts paid to these employees. The agency also has to report these amounts on a T4 slip for the employee.
How to complete the T4 slip
Complete the T4 slip as follows:
Employer's name
Enter your operating or trade name.
Employee's name and address
Enter the employee's name and address, including the province or territory and postal code.
Box 10 – Province of employment
Enter the provincial or territorial abbreviation.
Box 12 – Social insurance number
Enter the SIN, as provided by the employee.
Box 14 – Employment income
Report the gross earnings before deductions.
Boxes 16 and 17 – Employee's CPP/QPP contributions
Enter the CPP/QPP contributions you deducted from the employee's gross earnings.
Box 18 – Employee's EI premiums
Enter the EI premiums you deducted from the employee's gross earnings.
Box 22 – Income tax deducted
Enter the total income tax you deducted from the employee's remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.
Box 24 – EI insurable earnings
Enter the amount of the employee's insurable earnings on which you calculated the EI premiums, up to a maximum of $48,600 for 2014. Enter "0" if there are no insurable earnings.
Box 26 – CPP/QPP pensionable earnings
Enter the amount of the employee's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $52,500 for 2014. Enter "0" if there are no pensionable earnings.
Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Leave this box blank.
Box 29 – Employment code
Leave this box blank.
Box 55 – Employee's PPIP premiums
Enter the PPIP premiums you deducted from the employee's gross earnings while he or she worked in Quebec.
Box 56 – PPIP insurable earnings
For employees working in Quebec, enter the total amount used to calculate the employee's PPIP premiums, up to a maximum of $69,000 for 2014.
Code 81更多精彩文章及讨论，请光临枫下论坛 rolia.net