Use
The Pensionable and Insurable Earnings Review (PIER) Report reviews theyear-to-date Canada Pension Plan/Quebec Pension Plan contributions andEmployment Insurance premiums that employees have made to ensure thatthey are accurate. However, if insufficient or excess amounts are foundin employees' CPP/QPP contributions or EI premiums (or both), thisreport displays these discrepancies in its output. To identify thesediscrepancies and to resolve them on a timely basis, you can execute thePIER report as often as you like -- at the end of every pay period, e
very month, every quarter, or every year.
The PIER Report only identifies under- or overpayments to CPP, QPP andEI to the extent that these payments have been entered in the system.Amounts that have not been entered cannot be identified by this report.You should therefore ensure that all CPP/QPP contributions and EIpremiums are present in the system, rather than legacy systems, toenable under- or overpayments to be identified.

Note
In general, insufficient or excess payments made to CPP, QPP and EIarise from adjustments that have been entered manually through thePayroll Results Adjustment infotype (0221) or through theAdjustments Workbench. These inaccuracies arise because amounts that areprocessed in those ways are calculated and entered manually. However,during normal payroll runs, the system correctly calculates thecontributions and premiums paid by employers and employees.
In addition to the inaccuracies that manual adjustments often cause,additional discrepancies may arise from the fact that the systemcalculates contributions and premiums on a per-pay period basis, whilethe PIER Report calculates the contributions and premiums that shouldhave been paid on a year-to-date basis.

Features
When you create adjustments for employees and enter their CPP/QPPcontributions and EI premiums, the system performs calculations todetermine whether these amounts are correct.

Standard_setup
As delivered, the PIER Report reviews the wage types defined in thefollowing Customizing for Payroll Canada (PY-CA) step to performits accuracy check:

• Reporting and Statistics

-> Pensionable and Insurable Earnings Reporting
,,-> Configure wage types for Pensionable andInsurable Earnings Reporting

Example
If an employee was terminated in the middle of a pay period and couldnot apply their full CPP/QPP exemption to the earnings made in thatperiod, then the system would ignore the rest of the exemption, and anexcess contribution would occur.
Upon execution, the PIER Report would combine all pay period exemptionsfor the year, then calculate the amount of CPP/QPP contributions and EIpremiums owed on the entire amount earned. At this point, the PIERreport would note the excess contribution in its output.

Activities
On the report selection screen, specify the key date that theapplication should use to perform reporting. Then specify a personnelnumber or range of personnel numbers for which you would like to reviewthe accuracy of contributions and premiums paid.
Under Restrictions, choose the corresponding radio button tospecify whether the PIER Report should identify discrepancies in CPP/QPPcontributions or in EI premiums. If desired, specify the Showunder/overpayments only checkbox to instruct the report to onlyidentify employees with discrepancies in contributions or premiums (orboth) in the report output, rather than the entire employee populationfor whom the report was executed. Finally, if you have selected thischeckbox, then you must also specify the range of discrepancies in theHide under/overpayments from and to fields that the systemmay overlook as it reviews employee contributions and premiums. Thedefault range of amounts that the PIER Report is instructed to overlookis from -$1 to +$1; any under- or overpayment whose absolute value isless than one dollar is therefore overlooked, unless you change thespecified range of amounts. To view all discrepancies, enter thevalue 0 in both fields.
Once you have made selections, where appropriate, in the screen elementsdescribed above, execute the report.

Output
For each employee in the reporting population, the PIER Report displaysthe following information in its output.


• Employee name and Social Insurance Number


• Taxable income reported in Box 14 of Form T4


• Pensionable earnings reported in Box 26 of Form T4


• Insurable earnings reported in Box 24 of Form T4


• CPP/QPP contributions reported in Box 16 of Form T4


• EI premium reported in Box 18 of Form T4


• Deficiencies in CPP/QPP contributions or EI premiums (or both), in
accordance with payroll calculation rules issued by the Canada RevenueAgency and le Ministère du Revenu du Québec