All Payroll Sections

Use this page when you know the payroll job you are trying to understand but do not yet know the exact payroll term.

Start With Employee-Facing Pay

Pay Basics

• Gross Pay
• Net Pay
• Pay Period
• Pay Date
• Pay Frequency
• Biweekly Pay
• Semi-Monthly Pay
• Monthly Pay
• Weekly Pay

Pay Stub & Pay Run

• Pay Stub
• Paycheque
• Year-to-Date
• Payroll Run

Compensation, Deductions, And Special Pay

Earnings & Compensation

• Salary
• Wages
• Base Pay
• Hourly Rate
• Bonus
• Commission
• Overtime Pay
• Shift Premium

Statutory Deductions

• Source Deductions
• Income Tax Deduction
• Federal Income Tax Deduction
• Provincial Income Tax Deduction
• CPP
• CPP2
• EI
• TD1

Taxable Benefits & Allowances

• Taxable Benefit
• Non-Cash Benefit
• Taxable Allowance
• Automobile Allowance
• Expense Reimbursement

Time, Leave & Special Pay

• Vacation Pay
• Vacation Accrual
• Retroactive Pay
• Leave Without Pay
• Statutory Holiday Pay

Employer Accounts, Remittances, And Reporting

Source Deductions & Remittances

• Business Number
• Payroll Program Account
• Remitter Type
• Accelerated Remitter
• Threshold 1 Accelerated Remitter
• Threshold 2 Accelerated Remitter
• Payroll Remittance

Year-End Slips & Reporting

• T4
• T4 Summary
• T4A
• Amended T4
• Cancelled T4
• Pension Adjustment
• Taxable Benefits Reporting

Employment Status, ROE & Termination

• Employee
• Independent Contractor
• Employee Vs Independent Contractor
• Insurable Employment
• Pensionable Employment
• ROE
• Interruption Of Earnings
• Final Pay
• Pay in Lieu of Notice
• Severance Pay

Quebec And Provincial Context

Quebec & Provincial Payroll

• RL-1
• RL-1 Summary
• QPP
• QPIP

Also Use

• Start Here for the homepage routes by payroll job.
• FAQ for scope and workflow questions.
• About PayrollTermsLexicon.ca for site role and editorial boundaries.