Chapter Non-Statutory Deductions 5 Learning Objectives: Upon completion of this chapter, you should be able to: 1. define and prioritize the five categories of deductions: ? statutory ? legal ? union ? company-compulsory ? voluntary 2. describe the payroll compliance requirements of the following deductions: ? statutory ? legal ? union ? company-compulsory ? voluntary 3. calculate net pay Communication Objective: Upon completion of this chapter, you should be able to write a memo to confidentially advise an employee of the requirement to garnish their wages. © The Canadian Payroll Association – Payroll Fundamentals 1 5-1 Vs 11.0Chapter 5 Non-Statutory Deductions Chapter Contents Introduction ..................................................................................................... XXXXXXXXXX5-3 Types of Deductions ....................................................................................... XXXXXXXXXX5-3 Legal Deductions ........................................................................................ XXXXXXXXXX5-4 Union Deductions ..................................................................................... XXXXXXXXXX5-12 Company-Compulsory Deductions ........................................................... XXXXXXXXXX5-13 Voluntary Deductions ............................................................................... XXXXXXXXXX5-19 Content Review ......................................................................................... XXXXXXXXXX5-22 Review Questions ..................................................................................... XXXXXXXXXX5-24 Net Pay Calculation Examples ...................................................................... XXXXXXXXXX5-29 Review Question...
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