Payroll-Tax

Canada Pension Plan (CPP)
Canada Pension Plan payroll deduction and matching employer contribution applied to pensionable earnings outside Quebec.
Employment Insurance (EI)
Employment Insurance payroll deduction and matching employer contribution applied to insurable earnings in Canadian payroll.
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
U.S. income tax amount withheld from employee pay, reducing net pay and feeding payroll remittance.
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
Payroll method that increases gross pay so the employee receives a target net amount after withholding and deductions.
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
Earnings that count for EI premium calculations and related reporting in Canadian payroll.
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 Tax
Payroll tax terms for employee withholding, employer taxes, taxable wages, and deposit workflow.
Payroll Tax
Employee and employer tax obligations tied to wages, withholding, and payroll remittance.
Payroll Tax Deposit
What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.
Pensionable Earnings
Earnings that count for CPP calculations and related year-end reporting in Canadian payroll.
Payroll Remittance
Employer step of sending withheld and owed payroll amounts to the proper agency or destination.
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
Canadian payroll amounts withheld from employee pay, usually income tax, CPP, and EI, then remitted by the employer.
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.
Form TD1
Canadian personal tax credits form employees complete so payroll can set federal and provincial income tax withholding.
Form W-4
U.S. payroll form employees use to set federal withholding for future paychecks.
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.