2017 YEAR-END CUSTOMER GUIDE
2017 YEAR-END CUSTOMER GUIDE
- 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 http://www.ceridian.ca/en/resources/guides/index.html or Ceridian’s Compliance Centre for up-to-date payroll and legislative information at http://www.ceridian.ca/en/resources-tools/legislation/index.html Please be advised that the Year-End Customer Guide 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.
3 Year-End Customer Guide Table of Contents Ceridian Bulletin Board ___ 6
Important Topics to Review ___ 6
New in HCM Version 53 ___ 6
New in 2017 ___ 6
New for 2018 ___ 7
Resources for Year-End Information ___ 8
Checklist of 2017-2018 Year-End Activities ___ 10
December 2017 ___ 10
January – February 2018 ___ 12
March 2018 ___ 14
Important Dates, Deadlines and Holidays ___ 15
Important Dates for Employers with Direct Deposits (EFTs ___ 15
Important Tax Form/ Statement Dates and Deadlines ___ 16
CutOff Dates ___ 16
Missed Tax Form/ Statement Processing Deadline ___ 17
Tax Forms/ Statements ___ 17
2018 Bank Holidays ___ 18
Year-End Reports and Processing ___ 20
Reviewing Important Information Required by Ceridian ___ 21
Required Employee Information ___ 21
Required Employer Information ___ 21
Processing Your Final Pay of the Year ___ 23
Your Final Pay Run of the Year ___ 23
Dating Your Final Pay of the Year ___ 23
Preventing CPP/QPP Deficiencies (When Processing a 27th or 53rd Pay of the Year ___ 23
Processing 27 or 53 pays in a year ___ 23
Processing Year-To-Date Corrections ___ 25
Making Corrections to Year-to-Date Values ___ 25
Year-to-date Corrections (Using the Adjustments Tab ___ 25
Year-to-date Corrections (Using the Checks Tab ___ 26
Moving Employee YTDs From one Province to Another ___ 26
Correcting Employees with the Same ID and multiple countries ___ 27
Year-to-date corrections (PAs .
Important Topics to Review 4 Year-End Customer Guide Before the First Pay of the New Year ___ 28
2018 Tax Tables ___ 28
2018 Reminders ___ 28
2018 CPP & QPP Rates & Amounts ___ 29
2018 EI & QPIP Rates & Amounts ___ 29
Employee Tax Exemptions ___ 29
2018 Federal Claim Codes and Calculate Process ___ 30
Federal TD1 Update Process ___ 30
Provincial TD1 Update Process ___ 30
Updating Exemptions ___ 31
Workers’ Compensation (WCB), Quebec CSST and Health Levies 2018 ___ 31
Define Pay Holidays for the New Year ___ 31
Verify Balance Rollovers for Entitlements ___ 32
Modify Benefit Plan Rates ___ 33
Provincial Health Care Levies & WCB ___ 36
Ontario Employer Health Tax (EHT ___ 36
Adding a new Record before the First pay of the New Year ___ 36
Filing a Return ___ 37
Debit or Credit Balance ___ 38
Ontario EHT Annual Exemption ___ 38
EHT Annual Year-End Return - Annual Remitters ___ 38
EHT Annual Year-End Return - Monthly Remitters ___ 39
Enquiries for EHT ___ 39
Balancing EHT Payments - An Example ___ 39
Manitoba Health and Post-Secondary Education Tax ___ 40
Adding a new Record before the First pay of the New Year ___ 40
Company Tax ID Number ___ 41
Tax Setting ___ 41
Filing a Return ___ 42
Québec Health Services Fund (HSF ___ 43
Adding a new Record before the First pay of the New Year ___ 43
Company Tax ID Number ___ 43
Tax Setting ___ 43
Special Considerations ___ 44
Filing a Return ___ 45
Newfoundland and Labrador Health and Post-Secondary Education Tax (HAPSET ___ 46
Adding a new Record before the First pay of the New Year ___ 46
Company Tax ID Number ___ 46
Tax Setting ___ 46
Filing a Return ___ 48
Northwest Territories and Nunavut Payroll Tax ___ 48
Workers Compensation (WCB .
Important Topics to Review 5 Year-End Customer Guide Workers’ Compensation Maximum Assessable Earnings 2018 ___ 49
WCB Reports ___ 49
Workers’ Compensation Maximum Assessable Amounts for 2017 ___ 50
Filing a Return ___ 50
Québec CSST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) ___ 51
Initiating the Year-End Process ___ 52
New in HCM Version 53 ___ 52
Role Configurations ___ 52
Initiate the Process ___ 52
Preview Employee Tax Forms/ Statements ___ 53
Generating Preview ___ 55
How to Initiate Tax Forms/ Statement Printing and Delivery ___ 58
Tax Form/ Statement Delivery ___ 59
Government Filing of Tax Form/ Statement Information ___ 60
Electronic Filing and Revenu Québec ___ 61
Self Service Tax Form/ Statement Availability ___ 62
Submission of Tax Forms/ Statements ___ 63
T4/RL Filing Deadline for 2017 ___ 63
Making Amendments After Tax Forms/ Statements Have Been Processed ___ 63
CRA Summaries ___ 63
Appendix A: YearEnd Year -Round Reports ___ 65
Appendix B: Coding “Other Information” on T4 ___ 68
Coding the ‘Other Information’ Area of the T4 ___ 68
CRA Codes ___ 68
Appendix C: Tax Form/ Statement Sort Options ___ 73
Tax Form/ Statement Sort Options ___ 73
Appendix D: Troubleshooting .
- 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 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. New in2017
- 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, 2017. The tax credit is only available on
- New for 2018 7 Year-End Customer Guide costs for services from January 1, 2017 to June 30, 2017. 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 2017. 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.
- 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. New for 2018
- 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, 2018.
- Alberta Employment Standards Changes – Significant amendments in areas of holiday pay/eligibility, overtime banking, and leaves will become effective on January 1, 2018.
- 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.
- Resources for Year-End Information 8 Year-End Customer Guide
- 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 2018. The enhancements are uniquely tied to income levels, with the full credit being received by those with taxable incomes less than $25,000.
- Source Deductions Return (TP1015.3) – The method of calculating the Quebec employee basic/spousal amount and other amounts is changing for 2018. 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 2018. Resources forYear-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 http://www.ceridian.ca/en/resources/compliance-centre/index.html
- 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:
- http://www.revenu.gouv.qc.ca/en/sepf/formulaires/tp/tp-1015_g.aspx English
- http://www.revenuQuébec.ca/fr/sepf/formulaires/tp/tp-1015_g.aspx 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 www.ceridian.ca, 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.
10 Year-End Customer Guide Checklist of 2017-2018 Year-End Activities 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. December 2017 Action Deadline 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. See Important Dates, Deadlines and Holidays, page 15. December 1 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
December 2017 11 Year-End Customer Guide 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.2018 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.
- 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. January– February2018 Action Deadline 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.
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 27.
January – February 2018 13 Year-End Customer Guide 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
March 2018 14 Year-End Customer Guide March 2018 Action Deadline 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 36- 51. Consult the individual Provincial agencies for due dates. March 15- 31
15 Year-End Customer Guide 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 EmployerswithDirectDeposits (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, 2018.
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.
Important Tax Form/ Statement Dates and Deadlines 16 Year-End Customer Guide 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 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 28. - 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.
CutOff Dates 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.
Important Tax Form/ Statement Dates and Deadlines 17 Year-End Customer Guide 3. The 2017 Cutoff Dates are listed below: 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, 2018. 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, 2018. 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.
2018 Bank Holidays 18 Year-End Customer Guide 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 http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html 2018 Bank Holidays 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. 2018 Date Holiday Bank Holiday Monday January 1 New Year's Day Bank Tuesday January 2 Day After New Year's Day (QC) Bank and Clothing Industry for Quebec Only Monday February 12 Family Day (British Columbia) Bank for BC Only Monday February 19 Family Day (AB, NB, ON, SK) Islander Day (PE) Louis Riel Day (MB) Nova Scotia Heritage Day (NS) Bank for multiple provinces Monday February 23 Yukon Heritage Day (YT) Bank for YK only Friday March 30 Good Friday Bank Monday May 21 National Patriots Day (QC) 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
2018 Bank Holidays 19 Year-End Customer Guide 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
20 Year-End Customer Guide 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.
- 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,
- Reviewing Important Information Required by Ceridian 22 Year-End Customer Guide
- Confirm Northwest Territories/Nunavut Payroll Tax Number.
- Confirm Nova Scotia WCB account number and rate.
- Confirm WCB/CSST rate changes see pages 36- 51.
- 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.
- Year-to-date totals are based on Pay Dates from January 1, 2017 to December 31, 2017.
- 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/QPPDeficiencies (When Processinga 27th or 53rdPayof theYear) 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 7th year for weekly pay frequencies, and 11th year for bi-weekly pay frequencies, employers process an extra pay of the year (27th or 53rd).
Processing 27 or 53 pays in a year 24 Year-End Customer Guide 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 2018. 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 2017.
25 Year-End Customer Guide 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 toYear-to-DateValues 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, 2017.
- 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
- Making Corrections to Year-to-Date Values 26 Year-End Customer Guide 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 Yeartodate 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 AssignmentsProvince-Non-Primary Work Assignments on the Support Portal at
Making Corrections to Year-to-Date Values 27 Year-End Customer Guide 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, 919.44 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.
28 Year-End Customer Guide Before the First Pay of the New Year Prior to beginning the first pay of the year, we recommend that you perform the following activities as they apply to your payroll. 2018 Tax Tables 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. 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.
- 2017 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. 2018 Reminders 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, 2018. See Provincial Health Care Levies & WCB on page 36 - 51 for more
- 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. 2018 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 2018.
2018 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, 2017. 5. Create a new record with January 1, 2018 Start Date and End date for December 31, 2018.
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.
- 2018 Tax Tables 30 Year-End Customer Guide 2018 Federal Claim Codes and Calculate Process The following process occurs on the first Calculate of the first Pay Date in 2018. Federal TD1 Update Process All open Federal TD1 records will have 2017-12-31 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 nonbasic exemption, then the system will create a 2018 record and carry over the 2017 nonbasic 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 2017-12-31 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 nonbasic exemption, then the system will create a 2018 record and carry over the 2017 nonbasic 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.
Workers’ Compensation (WCB), Quebec CSST and Health Levies 2018 31 Year-End Customer Guide 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.
Updating Exemptions 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 PayHolidays 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.
Verify Balance Rollovers for Entitlements 32 Year-End Customer Guide 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 VerifyBalance 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.
Modify Benefit Plan Rates 33 Year-End Customer Guide 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. ModifyBenefit 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.
- 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.