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Payroll Terms Lexicon
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Payroll-Tax
Payroll-Tax
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Canada Payroll
Canada Pension Plan (CPP)
Canada-Payroll
Payroll-Tax
Canada Pension Plan payroll deduction and matching employer contribution applied to pensionable earnings outside Quebec.
Read more about Canada Pension Plan (CPP).
Canada Payroll
Employment Insurance (EI)
Canada-Payroll
Payroll-Tax
Employment Insurance payroll deduction and matching employer contribution applied to insurable earnings in Canadian payroll.
Read more about Employment Insurance (EI).
Payroll Tax
Employee Withholding
Payroll-Tax
What employee withholding means, how it fits into payroll tax, and how it differs from employer payroll tax.
Read more about Employee Withholding.
Payroll Tax
Employer Payroll Tax
Payroll-Tax
Employer-Obligations
What employer payroll tax means, how it differs from employee withholding, and where it appears in payroll workflow.
Read more about Employer Payroll Tax.
U.S. Payroll
Federal Income Tax Withholding
Us-Payroll
Payroll-Tax
U.S. income tax amount withheld from employee pay, reducing net pay and feeding payroll remittance.
Read more about Federal Income Tax Withholding.
U.S. Payroll
FICA
Us-Payroll
Payroll-Tax
What FICA means in U.S. payroll, how it relates to paycheck tax lines, and why it matters beyond the employee pay stub.
Read more about FICA.
U.S. Payroll
Form 940
Us-Payroll
Payroll-Tax
What Form 940 means in U.S. payroll, how it relates to FUTA, and why it matters to employer payroll reporting.
Read more about Form 940.
U.S. Payroll
Form 941
Us-Payroll
Payroll-Tax
What Form 941 means in U.S. payroll, what it reports, and why it matters after payroll runs are complete.
Read more about Form 941.
U.S. Payroll
Form 944
Us-Payroll
Payroll-Tax
What Form 944 means in U.S. payroll, how it differs from Form 941, and why it matters in employer payroll reporting.
Read more about Form 944.
U.S. Payroll
FUTA
Us-Payroll
Payroll-Tax
Employer-Obligations
What FUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Read more about FUTA.
Payroll Processing
Gross-Up
Payroll-Processing
Payroll-Tax
Payroll method that increases gross pay so the employee receives a target net amount after withholding and deductions.
Read more about Gross-Up.
Benefits and Contributions
Imputed Income
Benefits-and-Contributions
Payroll-Tax
What imputed income means in payroll, why non-cash value can still affect payroll tax treatment, and how it differs from ordinary cash pay.
Read more about Imputed Income.
Canada Payroll
Insurable Earnings
Canada-Payroll
Payroll-Tax
Earnings that count for EI premium calculations and related reporting in Canadian payroll.
Read more about Insurable Earnings.
U.S. Payroll
Medicare Tax
Us-Payroll
Payroll-Tax
What Medicare tax means in U.S. payroll, where it appears on pay records, and how it relates to FICA.
Read more about Medicare Tax.
Payroll Processing
Net-to-Gross
Payroll-Processing
Payroll-Tax
What net-to-gross means in payroll and how it relates to gross-up calculations.
Read more about Net-to-Gross.
Benefits and Contributions
Non-Taxable Reimbursement
Benefits-and-Contributions
Payroll-Tax
What a non-taxable reimbursement means in payroll, why some repayments stay outside taxable wages, and how it differs from taxable reimbursement.
Read more about Non-Taxable Reimbursement.
Employer Obligations
Payroll Filing
Employer-Obligations
Payroll-Tax
What payroll filing means, why it matters after payroll runs, and how it differs from payroll payment or payroll calculation.
Read more about Payroll Filing.
Employer Obligations
Payroll Liability
Employer-Obligations
Payroll-Tax
What payroll liability means, how it arises in payroll, and why employers track it after each payroll run.
Read more about Payroll Liability.
Payroll Tax
Payroll Tax
Payroll-Tax
Payroll tax terms for employee withholding, employer taxes, taxable wages, and deposit workflow.
Read more about Payroll Tax.
Payroll Tax
Payroll Tax
Payroll-Tax
Employee and employer tax obligations tied to wages, withholding, and payroll remittance.
Read more about Payroll Tax.
Employer Obligations
Payroll Tax Deposit
Employer-Obligations
Payroll-Tax
What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.
Read more about Payroll Tax Deposit.
Canada Payroll
Pensionable Earnings
Canada-Payroll
Payroll-Tax
Earnings that count for CPP calculations and related year-end reporting in Canadian payroll.
Read more about Pensionable Earnings.
Employer Obligations
Payroll Remittance
Employer-Obligations
Payroll-Tax
Employer step of sending withheld and owed payroll amounts to the proper agency or destination.
Read more about Payroll Remittance.
U.S. Payroll
Social Security Tax
Us-Payroll
Payroll-Tax
What Social Security tax means in U.S. payroll, where it appears, and how it relates to FICA and paycheck withholding.
Read more about Social Security Tax.
Canada Payroll
Source Deductions
Canada-Payroll
Payroll-Tax
Canadian payroll amounts withheld from employee pay, usually income tax, CPP, and EI, then remitted by the employer.
Read more about Source Deductions.
U.S. Payroll
State Income Tax Withholding
Us-Payroll
Payroll-Tax
What state income tax withholding means in U.S. payroll, where it appears, and how it differs from federal withholding.
Read more about State Income Tax Withholding.
U.S. Payroll
Supplemental Withholding
Us-Payroll
Payroll-Tax
What supplemental withholding means in U.S. payroll and how it relates to bonus or other supplemental wage payments.
Read more about Supplemental Withholding.
U.S. Payroll
SUTA
Us-Payroll
Payroll-Tax
Employer-Obligations
What SUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Read more about SUTA.
Benefits and Contributions
Taxable Benefit
Benefits-and-Contributions
Payroll-Tax
What a taxable benefit means in payroll, why benefit value can affect taxable wages, and how it differs from a deduction or ordinary pay.
Read more about Taxable Benefit.
Benefits and Contributions
Taxable Reimbursement
Benefits-and-Contributions
Payroll-Tax
What a taxable reimbursement means in payroll, why some repayments still increase taxable pay, and how it differs from non-taxable reimbursement.
Read more about Taxable Reimbursement.
Payroll Tax
Taxable Wages
Payroll-Tax
What taxable wages mean in payroll, how payroll calculates them, and why they can differ from gross pay.
Read more about Taxable Wages.
Canada Payroll
Form TD1
Canada-Payroll
Payroll-Tax
Canadian personal tax credits form employees complete so payroll can set federal and provincial income tax withholding.
Read more about Form TD1.
U.S. Payroll
Form W-4
Us-Payroll
Payroll-Tax
U.S. payroll form employees use to set federal withholding for future paychecks.
Read more about Form W-4.
Payroll Tax
Wage Base
Payroll-Tax
What a wage base means in payroll tax calculations and why payroll must know which wages count for a specific tax.
Read more about Wage Base.
Payroll Tax
Withholding
Payroll-Tax
What withholding means in payroll, how payroll calculates it, and how it differs from deductions and employer payroll taxes.
Read more about Withholding.