Element Classifications
A suite of predefined element classifications is available for you to use when defining earnings and deduction elements.
Primary classifications are defined to meet legislative requirements and hence you can't change them. Secondary classifications are subsets of the primary classifications and are used to manage wage basis rules for deductions and taxes. Subclassifications aren't applicable for Canada.
All the predefined secondary classifications for Canada have an associated Reporting Type for end-of-year reporting for earnings and deductions. The values for the reporting types are:
-
T4/RL1
-
T4A/RL1
-
T4A/RL2
When you create a secondary classification, it's mandatory for you to associate a Reporting Type to it. This association is done manually and you have to select any of the values given above.
Primary and Secondary Classifications
This table lists the primary classifications and the associated secondary classifications that are applicable for Canada.
Primary Classifications |
Secondary Classifications |
Reporting Type |
---|---|---|
Balance Initialization |
N/A |
N/A |
Information |
Pension Adjustments |
T4/RL1 |
Nonpayroll Payments |
Expense Reimbursements |
T4/RL1 |
Absence Accruals |
N/A |
T4/RL1 |
Absences |
Sickness |
T4/RL1 |
Absences |
Maternity |
T4/RL1 |
Absences |
Vacation |
T4/RL1 |
Absences |
Other |
T4/RL1 |
Standard Earnings |
Regular |
T4/RL1 |
Standard Earnings |
Overtime |
T4/RL1 |
Standard Earnings |
Shift |
T4/RL1 |
Standard Earnings |
Statutory Holiday |
T4/RL1 |
Supplemental Earnings |
Bonus |
T4/RL1 |
Supplemental Earnings |
Commission |
T4/RL1 |
Supplemental Earnings |
Pension and Annuities |
T4A/RL2 |
Supplemental Earnings |
Awards and Prizes |
T4/RL1 |
Supplemental Earnings |
Benefit Plan Credits |
T4/RL1 |
Supplemental Earnings |
Pay in Lieu of Notice |
T4/RL1 |
Supplemental Earnings |
Jury Duty Pay |
T4/RL1 |
Supplemental Earnings |
Sick Pay |
T4/RL1 |
Supplemental Earnings |
Vacation Pay |
T4/RL1 |
Supplemental Earnings |
Retiring Allowance Taxable |
T4/RL1 |
Supplemental Earnings |
Retiring Allowance Nontaxable |
T4/RL1 |
Taxable Benefits |
Group Term Life Insurance |
T4/RL1 |
Taxable Benefits |
Personal Use of Company Car |
T4/RL1 |
Taxable Benefits |
Gifts and Awards |
T4/RL1 |
Taxable Benefits |
Boarding and Lodging |
T4/RL1 |
Taxable Benefits |
Private Health Services Plan |
T4/RL1 |
Taxable Benefits |
Registered Retirement Savings Plan |
T4/RL1 |
Taxable Benefits |
Provincial Medical |
T4/RL1 |
Taxable Benefits |
Registered Retirement Savings Plan Non-insurable |
T4/RL1 |
Employee Tax Deductions |
Employee Tax Deductions |
N/A |
Employer Taxes |
N/A |
N/A |
Pretax Deductions |
Registered Retirement Plan |
T4/RL1 |
Pretax Deductions |
Union Dues |
T4/RL1 |
Involuntary Deductions |
Tax Levy |
T4/RL1 |
Involuntary Deductions |
Maintenance and Support |
T4/RL1 |
Involuntary Deductions |
Garnishments |
T4/RL1 |
Voluntary Deductions |
Benefits |
T4/RL1 |
Voluntary Deductions |
Employer Reimbursements |
T4/RL1 |
Voluntary Deductions |
Loans |
T4/RL1 |
Voluntary Deductions |
Registered Retirement Plan |
T4/RL1 |
Voluntary Deductions |
Professional Fees |
T4/RL1 |
Voluntary Deductions |
Union Dues |
T4/RL1 |
Employer Liabilities |
N/A |
N/A |