Payroll-Tax

CPP
What CPP means in Canadian payroll, how it affects pay, and why it matters in payroll records and year-end reporting.
EI
What EI means in Canadian payroll, how it affects employee pay, and how it relates to source deductions and payroll reporting.
Employee Withholding
What employee withholding means, how it fits into payroll tax, and how it differs from employer payroll tax.
Employer Payroll Tax
What employer payroll tax means, how it differs from employee withholding, and where it appears in payroll workflow.
Federal Income Tax Withholding
What federal income tax withholding means in U.S. payroll, how it appears on paychecks, and why it affects net pay.
FICA
What FICA means in U.S. payroll, how it relates to paycheck tax lines, and why it matters beyond the employee pay stub.
Form 940
What Form 940 means in U.S. payroll, how it relates to FUTA, and why it matters to employer payroll reporting.
Form 941
What Form 941 means in U.S. payroll, what it reports, and why it matters after payroll runs are complete.
Form 944
What Form 944 means in U.S. payroll, how it differs from Form 941, and why it matters in employer payroll reporting.
FUTA
What FUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Gross-Up
What a gross-up means in payroll, when payroll uses it, and how it differs from an ordinary gross-to-net calculation.
Imputed Income
What imputed income means in payroll, why non-cash value can still affect payroll tax treatment, and how it differs from ordinary cash pay.
Insurable Earnings
What insurable earnings mean in Canadian payroll and why payroll treats them differently from total gross pay.
Medicare Tax
What Medicare tax means in U.S. payroll, where it appears on pay records, and how it relates to FICA.
Net-to-Gross
What net-to-gross means in payroll and how it relates to gross-up calculations.
Non-Taxable Reimbursement
What a non-taxable reimbursement means in payroll, why some repayments stay outside taxable wages, and how it differs from taxable reimbursement.
Payroll Filing
What payroll filing means, why it matters after payroll runs, and how it differs from payroll payment or payroll calculation.
Payroll Liability
What payroll liability means, how it arises in payroll, and why employers track it after each payroll run.
Payroll Remittance
What payroll remittance means, how it fits into employer payroll duties, and why it follows the payroll run rather than replacing it.
Payroll Tax
Terms for payroll tax, employer payroll obligations, employee withholding, and remittance basics in payroll workflow.
Payroll Tax
What payroll tax means, how it works in payroll, and why it includes both employee-side and employer-side obligations.
Payroll Tax Deposit
What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.
Pensionable Earnings
What pensionable earnings mean in Canadian payroll and why payroll tracks them separately from gross pay.
Social Security Tax
What Social Security tax means in U.S. payroll, where it appears, and how it relates to FICA and paycheck withholding.
Source Deductions
What source deductions mean in Canadian payroll, how they work, and how they relate to withholding and year-end reporting.
State Income Tax Withholding
What state income tax withholding means in U.S. payroll, where it appears, and how it differs from federal withholding.
Supplemental Withholding
What supplemental withholding means in U.S. payroll and how it relates to bonus or other supplemental wage payments.
SUTA
What SUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Taxable Benefit
What a taxable benefit means in payroll, why benefit value can affect taxable wages, and how it differs from a deduction or ordinary pay.
Taxable Reimbursement
What a taxable reimbursement means in payroll, why some repayments still increase taxable pay, and how it differs from non-taxable reimbursement.
Taxable Wages
What taxable wages mean in payroll, how payroll calculates them, and why they can differ from gross pay.
TD1
What a TD1 means in Canadian payroll and how it affects payroll withholding setup.
W-4
What Form W-4 means in U.S. payroll, how it affects withholding setup, and why it differs from a W-2.
Wage Base
What a wage base means in payroll tax calculations and why payroll must know which wages count for a specific tax.
Withholding
What withholding means in payroll, how payroll calculates it, and how it differs from deductions and employer payroll taxes.