Understanding ADP Payroll Reports
The United Church of Canada / L’Église Unie du Canada
Although ADP generates several payroll reports each time a payroll is processed, payroll administrators have found the following
reports provide the information needed for accounting purposes.
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Payroll Reports, Payroll Register – provides current and year-to-date, employer and employee, United Church (pension & benefits) and
Canada Revenue Agency (income tax, Canada Pension Plan, & Employment Insurance) remittances
Pay Statements – provides a statement of earnings and deductions, to be given to employee(s) each pay
Daily Update Report – provides totals: payroll amount debited from the ministry unit bank account, statutory remittances, employee(s)
net pay, United Church pension & benefit remittances, and ADP service fees
Financial Reports – Journal Entry Report – a report that can be used to reconcile the ADP payroll debit from the ministry unit bank
account
Contents
Payroll Register ..............................................................................................................................................................................................................2
Payroll Register – Employee Earnings ........................................................................................................................................................................3
Payroll Register – Employee Deductions ...................................................................................................................................................................5
Pay Statements (Statement of Earnings & Deductions) ................................................................................................................................................6
Daily Update Report.......................................................................................................................................................................................................7
Reconciling the ADP payroll debit from the ministry unit bank account ......................................................................................................................8
Pensionable Earnings Calculation ..................................................................................................................................................................................9
Resources .......................................................................................................................................................................................................................9
The United Church of Canada
L’Église Unie du Canada
Understanding ADP Payroll Reports
Payroll Register
1.
Earnings Column includes income, employer paid benefits (CORE BEN, EMP INDM, RCP), & employer paid pension (EMPR PEN)
2.
Deductions Column includes employee paid benefits (OPT H/D, LIFE MEM/SPOUSE, AD&D, LTD) & employee paid pension (R CO PEN)
3.
Employee net pay
4.
ER BENS = calculation only, sum of employer benefit remittances (plus sales tax if applicable)
EE BENS = calculation only, sum of employee benefit remittances (plus sales tax if applicable)
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Payroll Register – Employee Earnings
Cash, taxable, reportable on T4
REGULAR
employee regular salary
AUTO VAC
auto vacation % added to regular pay – optional for casual/hourly lay employees
MILE TAX
mileage/travel
TELE TAX
telephone
EDUC TAX
continuing education & learning resource
TXB ALLW
other taxable allowances
Housing Allowance, Manse, Clergy Residence Deduction – see next page
Cash, non-taxable, non-reportable on T4
MILEAGE
TELEPHONE
EDUC EXP
EXPENSE
mileage/travel
telephone
continuing education & learning resource
other expenses
Non-cash, taxable benefit for core group benefits, reportable on T4
TB LIF F
TB LIF P
TB MED P
taxable life federal
taxable life provincial (Quebec)
taxable medical plan (Quebec)
Employer paid benefits
RCP
EMP INDM
EMPR PEN
CORE BEN
ER BENS
Restorative Care Plan
Employer Indemnity – ministry personnel only
United Church pension
Core health, dental, and life insurance
sum of employer paid benefits
(RCP, EMP INDM, & CORE BEN, plus sales tax in ON, QC and MB; this amount shows under “Deductions”)
PEN EARN
pensionable earnings (see page 10, “Pensionable Earnings Calculation”)
The United Church of Canada
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Payroll Register – Earnings (Housing Allowance, Manse, Clergy Residence Deduction)
MINISTER RECEIVES HOUSING ALLOWANCE (salary has not moved to the new compensation model)
Payroll
Reports
Descriptor
Description
Canada
Pension
Plan
Quebec
Pension
Plan
Employment
Insurance
Income
Tax
Tax Slip Reporting
CRDAPP
Canada Revenue Agency (CRA) authorization for Clergy Residence
Deduction (CRD) source credit approved
NO
NO
YES
NO
T4: Box 14 & 30
RL1: Box A & V
NOCRDAPP
CRA authorization for CRD source credit NOT approved; or excess
housing allowance over CRD approved amount; or manse top-up
YES
YES
YES
YES
T4: Box 14
RL1: Box A
CPPADJ
CRA authorization for CRD source credit not approved; treasurer
has copy of CRD Form T1223 (CRA) / TP-76-V (RQ) minister plans to
file at year end, which provides CPP adjustment amount; use
NOCRDAPP to process excess housing over CRD amount, if any
NO
NO
YES
YES
T4: Box 14 & 30
RL1: Box A & V
MINISTER LIVES IN MANSE (not paid)
MANSECRD
Minister intends to claim CRD Form T1223 with personal tax return
– fair rental value of manse
NO
NO
YES
NO
T4: Box 14 & 30
RL1: Box A & V
UTILNOTAX
Minister intends to claim CRD Form T1223 with personal tax return
– utilities paid by church
NO
NO
NO
NO
T4: Box 14 & 30
RL1: Box A & V
YES
YES
YES
YES
YES
YES
NO
YES
MANSETAX
UTILTAX
Minister does not intend to claim CRD
– fair rental value of manse
Minister does not intend to claim CRD
– utilities paid by church
T4: Box 14 & 30
RL1: Box A & V
T4: Box 14 & 40
RL1: Box A & L
MINISTER ON NEW COMPENSATION MODEL
CRDAPP P
CRA authorization for CRD source credit approved
NO
NO
YES
NO
T4: Box 14 & 30
RL1: Box A & V
CPPADJ P
CRA authorization for CRD source credit not approved; payroll
administrator has copy of CRD T1223 (CRA)/TP-76-V (RQ) minister
plans to claim at year end, which provides CPP adjustment amount
NO
NO
YES
YES
T4: Box 14 & 30
RL1: Box A & V
The United Church of Canada
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Payroll Register – Employee Deductions
GOV PENS
EI CONT
FEDL TAX
R CO PEN
LTD
OPT H/D
LIFE MEM
LIFE SPOUSE
AD&D
EE BENS
MISC/ADVANCE
CRA Canada Pension Plan (employer portion = employee portion)
CRA Employment Insurance (employer portion = employee portion X 1.4, if not reduced)
CRA Federal & Provincial tax
United Church pension
Long Term Disability
Optional Health & Dental
Optional Life Insurance Member
Optional Life Insurance Spouse
Optional Accidental Death & Dismemberment
sum of employee paid benefits
(LTD, and if applicable, OPT H/D, LIFE MEM, LIFE SPOUSE, AD&D, plus sales tax in ON, QC and MB)
miscellaneous deduction/advance – deduction from employee pay, left in church account
Employees working in Ontario, Quebec, or Manitoba
PROV TAX
QPP
QPIP
PST QC 1
PST QC 85
PST QC 2
PST QC
Quebec – Provincial Tax
Quebec – Pension Plan
Quebec – Parental Insurance Plan
Quebec sales tax, employee paid, on benefits: LTD, & Optional LIFE MEM/SPOUSE, AD&D, OPT H/D
Quebec sales tax, employee paid, on benefit: OPT H/D
Quebec sales tax, employer paid, on benefits: CORE BEN*, EMP INDM
Quebec sales tax total, employer & employee paid (PST QC 1 + PST QC 2)
PST ON 1
PST ON 85
PST ON 2
PST ON
Ontario sales tax, employee paid, on benefits: LTD, & Optional LIFE MEM/SPOUSE, AD&D, OPT H/D
Ontario sales tax, employee paid, on benefit: OPT H/D
Ontario sales tax, employer paid, on benefits: CORE BEN*, RCP, EMP INDM
Ontario sales tax, employer & employee paid (PST 1 + PST 2)
RST MB 1
RST MB 2
RST MB
Manitoba sales tax, employee paid, on benefits: LTD, & Optional LIFE MEM/SPOUSE, AD&D
Manitoba sales tax, employer paid, on benefits: CORE BEN*
Manitoba sales tax, employer & employee paid (RST 1 + RST 2)
* CORE BEN (Core UC benefits) includes the Employee Assistance Program, which is not subject to tax; as such, the tax rate is adjusted. For the
adjustment amount, go to: www.united-church.ca; search & select “Budgeting Tools for Treasurers – calculating pension & benefits deductions”,
see cells I28, J28, K28.
The United Church of Canada
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Pay Statements (Statement of Earnings & Deductions)
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•
•
Produced each pay
Shows current and year-to-date amounts
“Taxable Benefits” will be added, then subtracted from the pay statement since they are “taxable” but not “payable”
In accordance with provincial employment standard guidelines, employers must provide employees with a statement of earnings
and deductions each pay – it is the payroll administrator’s responsibility to make sure this happens
The United Church of Canada
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Daily Update Report
The United Church of Canada
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Reconciling the ADP payroll debit from the ministry unit bank account
TOTAL PAYROLL EXPENSE:
Financials Report, Journal Entry Report (2nd page, see above)
ADD:
ER BENS
Payroll Reports, Payroll Register
ADD:
EMPR PEN
Payroll Reports, Payroll Register
MINUS: misc. deductions/cash advances
Payroll Reports, Payroll Register
MINUS: non-payable taxable benefits
(i.e., TB LIF F, TB LIF P, TB MED P)
TOTAL:
Payroll Reports, Payroll Register
Compare with total debit from bank
Account – GRAND TOTAL:
The United Church of Canada
Daily Update Report
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L’Eglise Unie du Canada
Understanding ADP Payroll Reports
Pensionable Earnings Calculation
ADP calculates United Church pension and benefits remittances based on the employee’s pensionable earnings (PE)
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Ministers on new compensation model: PE = salary (plus CRDAPP P or CPPADJ P, if applicable)
Ministers who live in a manse: PE = salary × 1.4
Ministers who receive housing allowance: PE = salary (not including housing allowance) × 1.4
Lay employee: PE = salary
Should payroll administrators wish to audit the remittances processed through ADP, or see what the remittances would be for an
employee with a higher salary, go to: www.united-church.ca, search & select: Budgeting Tools for Treasurers - calculating pension &
benefits deductions.
Resources
ADP Client Services: 1-877-377-4784
• for questions regarding the payroll and payroll reports
General Council Office: 1-800-268-3781/416-231-7680, ext. 3132
• for questions that ADP cannot answer
• to obtain a complete list of all earning and deduction codes used by ADP
Financial Handbook for Congregations (www.united-church.ca)
Standard Payroll Reports training available through the ADP website:
www.adp.ca/en-ca/client_service_pt_sbs/training/learning-bytes/standard-reports.aspx
The United Church of Canada
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L’Eglise Unie du Canada