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