Use
This program performs an accuracy check on each employee's CPP/QPPcontributions and Employment Insurance premium. If shortages oroverpayments exist in these areas, these are displayed in the output ofthe program. You can initiate this program periodically to check forthese deficiencies.
This report only picks up deficiencies/overpayments entered in the SAPsystem and will not find any deficiencies/overpayments entered in alegacy system.
Note
CPP/QPP and EI deficiencies/overpayments are caused by adjustmentsentered manually on Infotype 0221 or through the Adjustments Workbench,since these amounts have to be calculated and entered manually. SAPPayroll correctly calculates the employee/employer contributions innormal payroll runs.

Features
When you create an adjustment for an employee and enter the employee'sCPP/QPP and EI contributions, the system performs a calculation todetermine whether these amounts are correct. If the amounts are notcorrect, the differences between what was contributed and what shouldhave been contributed are stored in special technical wage types(/5K*).
Note
The system only performs this check for regular Infotype 221 records(subtype space) and for adjustments with tax calculation (subtypes YAWAand GAWA). No check is performed for adjustments without taxcalculation (subtypes GANA or YANA.)
When you run the PIER report, the system first looks at these specialwage types (/5K*) to determine any deficiency/overpayment and thencompares this amount with the actual total contributions madeyear-to-date.
Note
These special wage types are not cleared from the Payroll cluster evenafter the maximum contribution amounts have been reached for theemployee. This means that an employee's cluster results will still showdeficiency wage types even when the PIER report correctly shows thatthe employee has no deficiencies/overpayments.

Example
An Infotype 221 record, subtype space, was created for monthly employeeJane Doe in January. Her CPP and EI contributions were underestimated.The result in the cluster:
-$50 in /5K1 (Employee CPP contribution)
-$30 in /5K3 (Employee EI contribution)
If you run the PIER report at the end of January, the report will showdeficiencies of $50 for CPP and $30 for EI.
You run the PIER report again in April. No more adjustments werecarried out for Jane since the one in January and she has not yetreached her maximum contribution limits. Again, the PIER report willshow deficiencies of $50 for CPP and $30 for EI.
In December, you run the PIER report again. Jane has not received anymore adjustments since January, and she has reached her maximumcontribution limits for both CPP and EI. The report will show nodeficiencies for Jane. However, if you look in Jane's cluster results,you will still see the /5K1 of -$50 and the /5K3 of -$30.

Output
The report outputs the following information for each employee. The boxnumbers refer to the fields in the T4 'Statement of Remuneration Paid'issued by Revenue Canada:

• Employee's name and S.I.N.


• Taxable income reported in box 14


• Pensionable earnings reported in box 26


• Insurable earnings reported in box 24


• CPP/QPP contributions reported in box 16


• EI premium reported in box 18


• Deficiencies in either CPP/QPP contributions and/or EI premiums
according to calculation rules approved by Revenue Canada and RevenuQuebec.