Government Tables
Objective
The Government Tables function is used to configure all tables required to calculate the federal and provincial income taxes.
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The values entered must be from the income tax guides provided by the various levels of government. |
Prerequisites
Steps
maestro* > Time Management > Maintenance > Payroll > Government Tables |
Creating a Government Table
- Enter the required information in the Details section:
Field
Description
Code
Code for the government table.
Description
Description of the government table.
- Enter the required information in the Provincial Rates tab:
Note that the Provincial Rates sub-tab is reserved for the province of Quebec only.
- Enter the required information in the Federal Rates tab:
Champ
Description
Federal Remittance Account
Default passive general ledger account, used to account for federal tax remittances when no other remittance account is specified in a Remittance Account field in this sub-tab.
Employment Insurance
The employment insurance program provides temporary income support to unemployed workers while they look for work or upgrade their skills. It also provides special benefits for workers who are absent from work due to specific life events:
- illness
- pregnancy
- caring for a newborn or newly adopted child
- caring for a seriously ill or injured person
- caring for a family member who is seriously ill or at risk of dying
In maestro*, this field is divided in five sections:
Employer Number
Employer number for the Canada employment insurance plan.
NOTE: In multidimensional mode, it is possible to enter a different number for each payable company by clikcing on the search button and by leaving the Factor/Rate (Employer) field empty.
Remittance Account
This field allows indicating the general ledger account used by maestro* to account for employment insurance remittances.
Please note that the employment insurance remittance account is a passive account. If the company decides not to use a separate account to account for employment insurance remittances, this field must be left empty and maestro* will use the federal remittance account.
Factor/Rate (Employee)
The employment insurance plan is financed by the contributions of canadian workers and employers.
In this field must be entered the employee's contribution rate. This rate is provided by the federal revenu agency (or by the Quebec one for this province).
Rate in decimal and not as a percentage. For example: 4.95 = 0.0495.
Basic Exempt. ($)
There are no basic exemptions for the federal employment insurance.
The value of this field must be left to zero (0).
Annual Max. ($)
This field allows indicating the maximal contribution amount for the employee.
This amount is displayed on the Canadian Revenue Agency (CRA) website every year.
Factor/Rate (Employer)
As previously mentionned, the employment insurance plan is financed by both employees and employes.
In this field must be entered the employer's contribution factor, which equals 1.4% of the employee's contribution.
1.4% = 0.014 in maestro*.
Hours
Field not applicable to the employment insurance.
The valued of this field must always be zero (0).
Reduced Rate
Reduced rate of the canadian employment insurance.
Under the Employment Insurance Act and Regulations, an employer's EI premiums may be reduced when its employees are covered by an approved short-term disability plan that reduces the EI benefits that would be payable in the absence of such a plan.
Numéro d'employeur
Employer number for the reduced employment insurance rate for Canada.
NOTE: In multidimensional mode, it is possible to enter a different number for each payable company by clicking on the search button and leave the Factor/Rate (Employer) field empty.
Facteur/Taux (Employeur)
Allows entering a reduced rate.
Pension Plan
Dans maestro*, ce champ est divisé en cinq sections :
The Canada Pension Plan (CPP) is a taxable monthly benefit that provides partial income replacement upon retirement. If eligible, the individual will receive the CPP retirement pension for life. Contributions on an employee's pensionable earnings are deducted if the employee meets all of the following conditions:
- The employee holds a job entitling them to a pension.
- The employee is not considered invalid by the CPP or QPP.
- The employee is between the ages of 18 and 69, even if he or she is receiving a CPP or QPP retirement pension.
Remittance Account
This field allows indicating the general ledger account used by maestro* to account for CPP remittances.
Please note that the CPP remittance account is passive. If the company decides not to use a separate account to account for CPP remittances, this field must be left empty and maestro* will use the federal remittance account.
Factor Rate (Employee)
The Canada Pension Plan is financed by the contributions of canadian workers and employer (other than those in Quebec; see QPP for this province). In this field must be entered the total contribution rate for the employee (basic rate + additional rate).
Since the overall contribution rate is shared equally between the employee and the employer, half of the total rate must be entered. For example, in 2023, the contribution rate for the basic and additional plans totals 11.90%. Half, i.e. a rate of 5.95%, must therefore be entered into maestro*, using a decimal number: 0.0595.
Basic Exempt. ($)
This field allows indicating the basic exemption amount determined by the Government of Canada, a.k.a. the CPP exemption amount for a year. In 2023, that amount was $3500.
Annual Max. ($)
This field allows indicating the maximal contribution for the employee. This amount takes into account the basic and additional rates.
This amount is displayed on the Canada Revenue Agency (CRA) website every year. In 2023, this amount was $3754.45.
Factor/Rate (Employer)
This field is used to indicate the employer's contribution to the CPP.
As previously mentionned, the employer part is equal to the employee's. Maestro* makes it easy to enter this part by using a factor.
For the employer part to be the same as the employee's entered in the Factor/Rate (Employee) field, enter 1; 1 = one time the employee's part.
CPP Additional Rate
The Factor/Rate (Employee) section of the CPP field displayed the total contribution rate (basic rate + additional rate) to the CPP. In the present field, only the additional contribution rate must be entered, i.e. 1% (0.01) for 2023.
Unlike the basic rate, which offers a non-refundable tax credit, the portion of the contribution calculated on the additional rate offers a tax-deductible amount.
For more information on these CPP additional and basic rates, click HERE.
- Other section:
Field
Description
Insurance Tax Rate
Federal sales tax rate applicable to insurance.
When paying an insurance premium, one must, in most cases, pay a tax on this premium.
- Enter the required information in the Provincial Tax tab:
- Enter the required information in the Federal Tax tab:
Please note that the Constant A represents the annual taxable income.
Field
Description
Amount
Minimum annual taxable income bracket.
This amount is provided by the federal revenue agency.
Rate R
Federal tax rate which applies to the annual taxable income.
This amount is provided by the federal revenue agency.
Constant K
Federal constant.
It corresponds to the excess tax withheld when applying the 20.5%, 29% and 33% rates to A's total taxable income.
Complete the table according to the income tax level, as provided by the federal revenue department.
- Employment Credit section:
This section is used to enter the information relative to the Canada employment amount.
The Canadian employment amount is a non-refundable tax credit. It eases the burden of costs borne by Canadian employees, including those related to home computers, uniforms and supplies.
Field
Description
Rate
The lowest personal tax rate (Rate R) for the year.
Maximum
The maximum amount of annual credit that can be allocated to an employee.
This information is provided by the federal revenue agency.
- Basic Deduction Adjustment section:
If the annual net income paid by an employer to an employee falls between the Minimum and Maximum Income, a calculation is required to determine the Federal Basic Personal Amount (BPAF). This table is used to enter the data required to calculate this adjustment.
All the numbers entered in these fields are provided by the federal revenue agency.
Field
Description
Adjustment Amount
Amount used in the adjustment calculation to reduce the BPAF for incomes between the minimum and maximum brackets.
Example (2023): If the net annual income paid by the employer (NI) is superior to $165,430, but inferior to $235,675,
BPAF = $15,000 - (NI - $165,430) x ($1,479 / $70,245).
Minimum Income
Minimum income amount applicable for basic deduction adjustment.
Maximum Income
Maximum income amount applicable for basic deduction adjustment.
- Click Save.
See also
- Define W/C - CSST
- Employee Management
- How to Configuring the Worker Compensation for the Canadian Payroll