Guide to Global Payroll Management - 2020 - 11-85

A Primer on Payroll in Canada
multiply the difference between the two rates by the number of remaining work days up to the
next pay period.
To calculate a daily rate, you need to know the number of working days within the pay period.
Normally, a weekly pay period has 5 days; a bi-weekly pay period has 10 days.
Semi-monthly or monthly
What is most important with a semi-monthly payroll is to ensure you have documented
consistent and fair procedures. The challenge is that semi-monthly is not paying for actual days
worked but rather the pay is pro-rated based on annual salary and annual hours.
If you are paying employees on a semi-monthly or monthly basis you need to determine the
employee's daily and/or hourly rate. There are different methods that employers used to
determine the daily or hourly rate.
One method is to divide the annual salary or wages by the number of working days in the year.

Example:
The employee's annual salary is $39,000 per year and the employee normally works 5 days a
week. This computes to 260 days per year (52 weeks x 5 working days). The daily rate would
be $ 150.00 per day ($39,000 ÷ 260 days). The number of working days per year may vary.
HOURLY RATE
To calculate an hourly rate the annual salary or wage is divided by the number of regular work
hours in the year.

Example:
An employee's salary is $39,000 per year and the regular work hours are 40 per week.
computes to 2,080 hours per year (40 x 52 weeks). The hourly rate would be
$18.75 (i.e., $39,000 ÷ 2,080 hours).

This

Note:
A company may compute the hourly and daily rates differently from the above methods.
Providing the company applies its computation methods consistently, and the employees are
made aware of these methods, no controversies should arise.
HOURLY PAID EMPLOYEE
To calculate the retroactive pay for an hourly employee, simply determine the difference
between the old and the new rates, and multiply by the number of lapsed hours.
CALCULATING STATUTORY DEDUCTIONS ON RETROACTIVE PAY
The calculations for CPP, QPP, EI and QPIP on retroactive payments are the same as the
calculations for a bonus payment. Tax on a retroactive payment is spread over the period of
retroactivity.
CANADA OR QUEBEC PENSION PLAN CONTRIBUTION
To calculate the CPP or QPP contribution required, the retroactive payment is included in the
total pensionable/taxable income being paid in the current pay period. The CPP or QPP can be

© The Canadian Payroll Association/L'Association canadienne de la paie 2020 11-85



Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
Guide to Global Payroll Management - 2020 - 8
Guide to Global Payroll Management - 2020 - 9
Guide to Global Payroll Management - 2020 - 10
Guide to Global Payroll Management - 2020 - 11
Guide to Global Payroll Management - 2020 - 12
Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
Guide to Global Payroll Management - 2020 - 1-5
Guide to Global Payroll Management - 2020 - 1-6
Guide to Global Payroll Management - 2020 - 1-7
Guide to Global Payroll Management - 2020 - 1-8
Guide to Global Payroll Management - 2020 - 1-9
Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
Guide to Global Payroll Management - 2020 - 2-1
Guide to Global Payroll Management - 2020 - 2-2
Guide to Global Payroll Management - 2020 - 2-3
Guide to Global Payroll Management - 2020 - 2-4
Guide to Global Payroll Management - 2020 - 2-5
Guide to Global Payroll Management - 2020 - 2-6
Guide to Global Payroll Management - 2020 - 2-7
Guide to Global Payroll Management - 2020 - 2-8
Guide to Global Payroll Management - 2020 - 2-9
Guide to Global Payroll Management - 2020 - 2-10
Guide to Global Payroll Management - 2020 - 2-11
Guide to Global Payroll Management - 2020 - 2-12
Guide to Global Payroll Management - 2020 - 2-13
Guide to Global Payroll Management - 2020 - 2-14
Guide to Global Payroll Management - 2020 - 2-15
Guide to Global Payroll Management - 2020 - 2-16
Guide to Global Payroll Management - 2020 - 2-17
Guide to Global Payroll Management - 2020 - 2-18
Guide to Global Payroll Management - 2020 - 2-19
Guide to Global Payroll Management - 2020 - 2-20
Guide to Global Payroll Management - 2020 - 2-21
Guide to Global Payroll Management - 2020 - 2-22
Guide to Global Payroll Management - 2020 - 2-23
Guide to Global Payroll Management - 2020 - 2-24
Guide to Global Payroll Management - 2020 - 2-25
Guide to Global Payroll Management - 2020 - 2-26
Guide to Global Payroll Management - 2020 - 2-27
Guide to Global Payroll Management - 2020 - 2-28
Guide to Global Payroll Management - 2020 - 2-29
Guide to Global Payroll Management - 2020 - 2-30
Guide to Global Payroll Management - 2020 - 3-1
Guide to Global Payroll Management - 2020 - 3-2
Guide to Global Payroll Management - 2020 - 3-3
Guide to Global Payroll Management - 2020 - 3-4
Guide to Global Payroll Management - 2020 - 3-5
Guide to Global Payroll Management - 2020 - 3-6
Guide to Global Payroll Management - 2020 - 4-1
Guide to Global Payroll Management - 2020 - 4-2
Guide to Global Payroll Management - 2020 - 4-3
Guide to Global Payroll Management - 2020 - 4-4
Guide to Global Payroll Management - 2020 - 4-5
Guide to Global Payroll Management - 2020 - 4-6
Guide to Global Payroll Management - 2020 - 4-7
Guide to Global Payroll Management - 2020 - 4-8
Guide to Global Payroll Management - 2020 - 4-9
Guide to Global Payroll Management - 2020 - 4-10
Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
Guide to Global Payroll Management - 2020 - 5-2
Guide to Global Payroll Management - 2020 - 5-3
Guide to Global Payroll Management - 2020 - 5-4
Guide to Global Payroll Management - 2020 - 5-5
Guide to Global Payroll Management - 2020 - 5-6
Guide to Global Payroll Management - 2020 - 5-7
Guide to Global Payroll Management - 2020 - 5-8
Guide to Global Payroll Management - 2020 - 5-9
Guide to Global Payroll Management - 2020 - 5-10
Guide to Global Payroll Management - 2020 - 5-11
Guide to Global Payroll Management - 2020 - 5-12
Guide to Global Payroll Management - 2020 - 5-13
Guide to Global Payroll Management - 2020 - 5-14
Guide to Global Payroll Management - 2020 - 5-15
Guide to Global Payroll Management - 2020 - 5-16
Guide to Global Payroll Management - 2020 - 5-17
Guide to Global Payroll Management - 2020 - 5-18
Guide to Global Payroll Management - 2020 - 6-1
Guide to Global Payroll Management - 2020 - 6-2
Guide to Global Payroll Management - 2020 - 6-3
Guide to Global Payroll Management - 2020 - 6-4
Guide to Global Payroll Management - 2020 - 6-5
Guide to Global Payroll Management - 2020 - 6-6
Guide to Global Payroll Management - 2020 - 6-7
Guide to Global Payroll Management - 2020 - 6-8
Guide to Global Payroll Management - 2020 - 6-9
Guide to Global Payroll Management - 2020 - 6-10
Guide to Global Payroll Management - 2020 - 6-11
Guide to Global Payroll Management - 2020 - 6-12
Guide to Global Payroll Management - 2020 - 6-13
Guide to Global Payroll Management - 2020 - 6-14
Guide to Global Payroll Management - 2020 - 6-15
Guide to Global Payroll Management - 2020 - 6-16
Guide to Global Payroll Management - 2020 - 6-17
Guide to Global Payroll Management - 2020 - 6-18
Guide to Global Payroll Management - 2020 - 6-19
Guide to Global Payroll Management - 2020 - 6-20
Guide to Global Payroll Management - 2020 - 6-21
Guide to Global Payroll Management - 2020 - 6-22
Guide to Global Payroll Management - 2020 - 7-1
Guide to Global Payroll Management - 2020 - 7-2
Guide to Global Payroll Management - 2020 - 7-3
Guide to Global Payroll Management - 2020 - 7-4
Guide to Global Payroll Management - 2020 - 7-5
Guide to Global Payroll Management - 2020 - 7-6
Guide to Global Payroll Management - 2020 - 7-7
Guide to Global Payroll Management - 2020 - 7-8
Guide to Global Payroll Management - 2020 - 8-1
Guide to Global Payroll Management - 2020 - 8-2
Guide to Global Payroll Management - 2020 - 8-3
Guide to Global Payroll Management - 2020 - 8-4
Guide to Global Payroll Management - 2020 - 8-5
Guide to Global Payroll Management - 2020 - 8-6
Guide to Global Payroll Management - 2020 - 8-7
Guide to Global Payroll Management - 2020 - 8-8
Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
Guide to Global Payroll Management - 2020 - 9-2
Guide to Global Payroll Management - 2020 - 9-3
Guide to Global Payroll Management - 2020 - 9-4
Guide to Global Payroll Management - 2020 - 9-5
Guide to Global Payroll Management - 2020 - 9-6
Guide to Global Payroll Management - 2020 - 9-7
Guide to Global Payroll Management - 2020 - 9-8
Guide to Global Payroll Management - 2020 - 9-9
Guide to Global Payroll Management - 2020 - 9-10
Guide to Global Payroll Management - 2020 - 9-11
Guide to Global Payroll Management - 2020 - 9-12
Guide to Global Payroll Management - 2020 - 9-13
Guide to Global Payroll Management - 2020 - 9-14
Guide to Global Payroll Management - 2020 - 9-15
Guide to Global Payroll Management - 2020 - 9-16
Guide to Global Payroll Management - 2020 - 9-17
Guide to Global Payroll Management - 2020 - 9-18
Guide to Global Payroll Management - 2020 - 9-19
Guide to Global Payroll Management - 2020 - 9-20
Guide to Global Payroll Management - 2020 - 9-21
Guide to Global Payroll Management - 2020 - 9-22
Guide to Global Payroll Management - 2020 - 9-23
Guide to Global Payroll Management - 2020 - 9-24
Guide to Global Payroll Management - 2020 - 9-25
Guide to Global Payroll Management - 2020 - 9-26
Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
Guide to Global Payroll Management - 2020 - 10-1
Guide to Global Payroll Management - 2020 - 10-2
Guide to Global Payroll Management - 2020 - 10-3
Guide to Global Payroll Management - 2020 - 10-4
Guide to Global Payroll Management - 2020 - 10-5
Guide to Global Payroll Management - 2020 - 10-6
Guide to Global Payroll Management - 2020 - 10-7
Guide to Global Payroll Management - 2020 - 10-8
Guide to Global Payroll Management - 2020 - 10-9
Guide to Global Payroll Management - 2020 - 10-10
Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
Guide to Global Payroll Management - 2020 - 11-4
Guide to Global Payroll Management - 2020 - 11-5
Guide to Global Payroll Management - 2020 - 11-6
Guide to Global Payroll Management - 2020 - 11-7
Guide to Global Payroll Management - 2020 - 11-8
Guide to Global Payroll Management - 2020 - 11-9
Guide to Global Payroll Management - 2020 - 11-10
Guide to Global Payroll Management - 2020 - 11-11
Guide to Global Payroll Management - 2020 - 11-12
Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
Guide to Global Payroll Management - 2020 - 11-21
Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
Guide to Global Payroll Management - 2020 - 11-30
Guide to Global Payroll Management - 2020 - 11-31
Guide to Global Payroll Management - 2020 - 11-32
Guide to Global Payroll Management - 2020 - 11-33
Guide to Global Payroll Management - 2020 - 11-34
Guide to Global Payroll Management - 2020 - 11-35
Guide to Global Payroll Management - 2020 - 11-36
Guide to Global Payroll Management - 2020 - 11-37
Guide to Global Payroll Management - 2020 - 11-38
Guide to Global Payroll Management - 2020 - 11-39
Guide to Global Payroll Management - 2020 - 11-40
Guide to Global Payroll Management - 2020 - 11-41
Guide to Global Payroll Management - 2020 - 11-42
Guide to Global Payroll Management - 2020 - 11-43
Guide to Global Payroll Management - 2020 - 11-44
Guide to Global Payroll Management - 2020 - 11-45
Guide to Global Payroll Management - 2020 - 11-46
Guide to Global Payroll Management - 2020 - 11-47
Guide to Global Payroll Management - 2020 - 11-48
Guide to Global Payroll Management - 2020 - 11-49
Guide to Global Payroll Management - 2020 - 11-50
Guide to Global Payroll Management - 2020 - 11-51
Guide to Global Payroll Management - 2020 - 11-52
Guide to Global Payroll Management - 2020 - 11-53
Guide to Global Payroll Management - 2020 - 11-54
Guide to Global Payroll Management - 2020 - 11-55
Guide to Global Payroll Management - 2020 - 11-56
Guide to Global Payroll Management - 2020 - 11-57
Guide to Global Payroll Management - 2020 - 11-58
Guide to Global Payroll Management - 2020 - 11-59
Guide to Global Payroll Management - 2020 - 11-60
Guide to Global Payroll Management - 2020 - 11-61
Guide to Global Payroll Management - 2020 - 11-62
Guide to Global Payroll Management - 2020 - 11-63
Guide to Global Payroll Management - 2020 - 11-64
Guide to Global Payroll Management - 2020 - 11-65
Guide to Global Payroll Management - 2020 - 11-66
Guide to Global Payroll Management - 2020 - 11-67
Guide to Global Payroll Management - 2020 - 11-68
Guide to Global Payroll Management - 2020 - 11-69
Guide to Global Payroll Management - 2020 - 11-70
Guide to Global Payroll Management - 2020 - 11-71
Guide to Global Payroll Management - 2020 - 11-72
Guide to Global Payroll Management - 2020 - 11-73
Guide to Global Payroll Management - 2020 - 11-74
Guide to Global Payroll Management - 2020 - 11-75
Guide to Global Payroll Management - 2020 - 11-76
Guide to Global Payroll Management - 2020 - 11-77
Guide to Global Payroll Management - 2020 - 11-78
Guide to Global Payroll Management - 2020 - 11-79
Guide to Global Payroll Management - 2020 - 11-80
Guide to Global Payroll Management - 2020 - 11-81
Guide to Global Payroll Management - 2020 - 11-82
Guide to Global Payroll Management - 2020 - 11-83
Guide to Global Payroll Management - 2020 - 11-84
Guide to Global Payroll Management - 2020 - 11-85
Guide to Global Payroll Management - 2020 - 11-86
Guide to Global Payroll Management - 2020 - 11-87
Guide to Global Payroll Management - 2020 - 11-88
Guide to Global Payroll Management - 2020 - 11-89
Guide to Global Payroll Management - 2020 - 11-90
Guide to Global Payroll Management - 2020 - 11-91
Guide to Global Payroll Management - 2020 - 11-92
Guide to Global Payroll Management - 2020 - 11-93
Guide to Global Payroll Management - 2020 - 11-94
Guide to Global Payroll Management - 2020 - 11-95
Guide to Global Payroll Management - 2020 - 11-96
Guide to Global Payroll Management - 2020 - 11-97
Guide to Global Payroll Management - 2020 - 11-98
Guide to Global Payroll Management - 2020 - 11-99
Guide to Global Payroll Management - 2020 - 11-100
Guide to Global Payroll Management - 2020 - 11-101
Guide to Global Payroll Management - 2020 - 11-102
Guide to Global Payroll Management - 2020 - 11-103
Guide to Global Payroll Management - 2020 - 11-104
Guide to Global Payroll Management - 2020 - 11-105
Guide to Global Payroll Management - 2020 - 11-106
Guide to Global Payroll Management - 2020 - 11-107
Guide to Global Payroll Management - 2020 - 11-108
Guide to Global Payroll Management - 2020 - 11-109
Guide to Global Payroll Management - 2020 - 11-110
Guide to Global Payroll Management - 2020 - 11-111
Guide to Global Payroll Management - 2020 - 11-112
Guide to Global Payroll Management - 2020 - 11-113
Guide to Global Payroll Management - 2020 - 11-114
Guide to Global Payroll Management - 2020 - 11-115
Guide to Global Payroll Management - 2020 - 11-116
Guide to Global Payroll Management - 2020 - 11-117
Guide to Global Payroll Management - 2020 - 11-118
Guide to Global Payroll Management - 2020 - 11-119
Guide to Global Payroll Management - 2020 - 11-120
Guide to Global Payroll Management - 2020 - 11-121
Guide to Global Payroll Management - 2020 - 11-122
Guide to Global Payroll Management - 2020 - 11-123
Guide to Global Payroll Management - 2020 - 11-124
Guide to Global Payroll Management - 2020 - 11-125
Guide to Global Payroll Management - 2020 - 11-126
Guide to Global Payroll Management - 2020 - 11-127
Guide to Global Payroll Management - 2020 - 11-128
Guide to Global Payroll Management - 2020 - 11-129
Guide to Global Payroll Management - 2020 - 11-130
Guide to Global Payroll Management - 2020 - 11-131
Guide to Global Payroll Management - 2020 - 11-132
Guide to Global Payroll Management - 2020 - 11-133
Guide to Global Payroll Management - 2020 - 11-134
Guide to Global Payroll Management - 2020 - 11-135
Guide to Global Payroll Management - 2020 - 11-136
Guide to Global Payroll Management - 2020 - 11-137
Guide to Global Payroll Management - 2020 - 11-138
Guide to Global Payroll Management - 2020 - 11-139
Guide to Global Payroll Management - 2020 - 11-140
Guide to Global Payroll Management - 2020 - 11-141
Guide to Global Payroll Management - 2020 - 11-142
Guide to Global Payroll Management - 2020 - 11-143
Guide to Global Payroll Management - 2020 - 11-144
Guide to Global Payroll Management - 2020 - 11-145
Guide to Global Payroll Management - 2020 - 11-146
Guide to Global Payroll Management - 2020 - 11-147
Guide to Global Payroll Management - 2020 - 11-148
Guide to Global Payroll Management - 2020 - 11-149
Guide to Global Payroll Management - 2020 - 11-150
Guide to Global Payroll Management - 2020 - 11-151
Guide to Global Payroll Management - 2020 - 11-152
Guide to Global Payroll Management - 2020 - 11-153
Guide to Global Payroll Management - 2020 - 11-154
Guide to Global Payroll Management - 2020 - 11-155
Guide to Global Payroll Management - 2020 - 11-156
Guide to Global Payroll Management - 2020 - 11-157
Guide to Global Payroll Management - 2020 - 11-158
Guide to Global Payroll Management - 2020 - 11-159
Guide to Global Payroll Management - 2020 - 11-160
Guide to Global Payroll Management - 2020 - 11-161
Guide to Global Payroll Management - 2020 - 11-162
Guide to Global Payroll Management - 2020 - 11-163
Guide to Global Payroll Management - 2020 - 11-164
Guide to Global Payroll Management - 2020 - 11-165
Guide to Global Payroll Management - 2020 - 11-166
Guide to Global Payroll Management - 2020 - 11-167
Guide to Global Payroll Management - 2020 - 11-168
Guide to Global Payroll Management - 2020 - 11-169
Guide to Global Payroll Management - 2020 - 11-170
Guide to Global Payroll Management - 2020 - 11-171
Guide to Global Payroll Management - 2020 - 11-172
Guide to Global Payroll Management - 2020 - 11-173
Guide to Global Payroll Management - 2020 - 11-174
Guide to Global Payroll Management - 2020 - PV
Guide to Global Payroll Management - 2020 - PV-3
Guide to Global Payroll Management - 2020 - 12-1
Guide to Global Payroll Management - 2020 - 12-2
Guide to Global Payroll Management - 2020 - 12-3
Guide to Global Payroll Management - 2020 - 12-4
Guide to Global Payroll Management - 2020 - 12-5
Guide to Global Payroll Management - 2020 - 12-6
Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
Guide to Global Payroll Management - 2020 - A-4
Guide to Global Payroll Management - 2020 - A-5
Guide to Global Payroll Management - 2020 - A-6
Guide to Global Payroll Management - 2020 - A-7
Guide to Global Payroll Management - 2020 - A-8
Guide to Global Payroll Management - 2020 - A-9
Guide to Global Payroll Management - 2020 - A-10
Guide to Global Payroll Management - 2020 - A-11
Guide to Global Payroll Management - 2020 - A-12
Guide to Global Payroll Management - 2020 - A-13
Guide to Global Payroll Management - 2020 - A-14
Guide to Global Payroll Management - 2020 - A-15
Guide to Global Payroll Management - 2020 - A-16
Guide to Global Payroll Management - 2020 - A-17
Guide to Global Payroll Management - 2020 - A-18
Guide to Global Payroll Management - 2020 - A-19
Guide to Global Payroll Management - 2020 - A-20
Guide to Global Payroll Management - 2020 - A-21
Guide to Global Payroll Management - 2020 - A-22
Guide to Global Payroll Management - 2020 - A-23
Guide to Global Payroll Management - 2020 - A-24
Guide to Global Payroll Management - 2020 - A-25
Guide to Global Payroll Management - 2020 - A-26
Guide to Global Payroll Management - 2020 - A-27
Guide to Global Payroll Management - 2020 - A-28
Guide to Global Payroll Management - 2020 - A-29
Guide to Global Payroll Management - 2020 - A-30
Guide to Global Payroll Management - 2020 - A-31
Guide to Global Payroll Management - 2020 - A-32
Guide to Global Payroll Management - 2020 - A-33
Guide to Global Payroll Management - 2020 - A-34
Guide to Global Payroll Management - 2020 - A-35
Guide to Global Payroll Management - 2020 - A-36
Guide to Global Payroll Management - 2020 - A-37
Guide to Global Payroll Management - 2020 - A-38
Guide to Global Payroll Management - 2020 - A-39
Guide to Global Payroll Management - 2020 - A-40
Guide to Global Payroll Management - 2020 - A-41
Guide to Global Payroll Management - 2020 - A-42
Guide to Global Payroll Management - 2020 - A-43
Guide to Global Payroll Management - 2020 - A-44
Guide to Global Payroll Management - 2020 - A-45
Guide to Global Payroll Management - 2020 - A-46
Guide to Global Payroll Management - 2020 - A-47
Guide to Global Payroll Management - 2020 - A-48
Guide to Global Payroll Management - 2020 - A-49
Guide to Global Payroll Management - 2020 - A-50
Guide to Global Payroll Management - 2020 - A-51
Guide to Global Payroll Management - 2020 - A-52
Guide to Global Payroll Management - 2020 - A-53
Guide to Global Payroll Management - 2020 - A-54
Guide to Global Payroll Management - 2020 - A-55
Guide to Global Payroll Management - 2020 - A-56
Guide to Global Payroll Management - 2020 - A-57
Guide to Global Payroll Management - 2020 - A-58
Guide to Global Payroll Management - 2020 - A-59
Guide to Global Payroll Management - 2020 - A-60
Guide to Global Payroll Management - 2020 - A-61
Guide to Global Payroll Management - 2020 - A-62
Guide to Global Payroll Management - 2020 - A-63
Guide to Global Payroll Management - 2020 - A-64
Guide to Global Payroll Management - 2020 - A-65
Guide to Global Payroll Management - 2020 - A-66
Guide to Global Payroll Management - 2020 - A-67
Guide to Global Payroll Management - 2020 - A-68
Guide to Global Payroll Management - 2020 - A-69
Guide to Global Payroll Management - 2020 - A-70
Guide to Global Payroll Management - 2020 - A-71
Guide to Global Payroll Management - 2020 - A-72
Guide to Global Payroll Management - 2020 - A-73
Guide to Global Payroll Management - 2020 - A-74
Guide to Global Payroll Management - 2020 - A-75
Guide to Global Payroll Management - 2020 - A-76
Guide to Global Payroll Management - 2020 - A-77
Guide to Global Payroll Management - 2020 - A-78
Guide to Global Payroll Management - 2020 - A-79
Guide to Global Payroll Management - 2020 - A-80
Guide to Global Payroll Management - 2020 - A-81
Guide to Global Payroll Management - 2020 - A-82
Guide to Global Payroll Management - 2020 - A-83
Guide to Global Payroll Management - 2020 - A-84
Guide to Global Payroll Management - 2020 - A-85
Guide to Global Payroll Management - 2020 - A-86
Guide to Global Payroll Management - 2020 - A-87
Guide to Global Payroll Management - 2020 - A-88
Guide to Global Payroll Management - 2020 - A-89
Guide to Global Payroll Management - 2020 - A-90
Guide to Global Payroll Management - 2020 - A-91
Guide to Global Payroll Management - 2020 - A-92
Guide to Global Payroll Management - 2020 - AppB
Guide to Global Payroll Management - 2020 - AppB-1
Guide to Global Payroll Management - 2020 - B-1
Guide to Global Payroll Management - 2020 - B-2
Guide to Global Payroll Management - 2020 - B-3
Guide to Global Payroll Management - 2020 - B-4
Guide to Global Payroll Management - 2020 - B-5
Guide to Global Payroll Management - 2020 - B-6
Guide to Global Payroll Management - 2020 - B-7
Guide to Global Payroll Management - 2020 - B-8
Guide to Global Payroll Management - 2020 - B-9
Guide to Global Payroll Management - 2020 - B-10
Guide to Global Payroll Management - 2020 - B-11
Guide to Global Payroll Management - 2020 - B-12
Guide to Global Payroll Management - 2020 - B-13
Guide to Global Payroll Management - 2020 - B-14
Guide to Global Payroll Management - 2020 - B-15
Guide to Global Payroll Management - 2020 - B-16
Guide to Global Payroll Management - 2020 - B-17
Guide to Global Payroll Management - 2020 - B-18
Guide to Global Payroll Management - 2020 - B-19
Guide to Global Payroll Management - 2020 - B-20
Guide to Global Payroll Management - 2020 - B-21
Guide to Global Payroll Management - 2020 - B-22
Guide to Global Payroll Management - 2020 - B-23
Guide to Global Payroll Management - 2020 - B-24
Guide to Global Payroll Management - 2020 - B-25
Guide to Global Payroll Management - 2020 - B-26
Guide to Global Payroll Management - 2020 - B-27
Guide to Global Payroll Management - 2020 - B-28
Guide to Global Payroll Management - 2020 - B-29
Guide to Global Payroll Management - 2020 - B-30
Guide to Global Payroll Management - 2020 - B-31
Guide to Global Payroll Management - 2020 - B-32
Guide to Global Payroll Management - 2020 - B-33
Guide to Global Payroll Management - 2020 - B-34
Guide to Global Payroll Management - 2020 - B-35
Guide to Global Payroll Management - 2020 - B-36
Guide to Global Payroll Management - 2020 - B-37
Guide to Global Payroll Management - 2020 - B-38
Guide to Global Payroll Management - 2020 - B-39
Guide to Global Payroll Management - 2020 - B-40
Guide to Global Payroll Management - 2020 - B-41
Guide to Global Payroll Management - 2020 - B-42
Guide to Global Payroll Management - 2020 - B-43
Guide to Global Payroll Management - 2020 - B-44
Guide to Global Payroll Management - 2020 - B-45
Guide to Global Payroll Management - 2020 - B-46
Guide to Global Payroll Management - 2020 - B-47
Guide to Global Payroll Management - 2020 - B-48
Guide to Global Payroll Management - 2020 - B-49
Guide to Global Payroll Management - 2020 - B-50
Guide to Global Payroll Management - 2020 - B-51
Guide to Global Payroll Management - 2020 - B-52
Guide to Global Payroll Management - 2020 - AppC
Guide to Global Payroll Management - 2020 - AppC-1
Guide to Global Payroll Management - 2020 - C-1
Guide to Global Payroll Management - 2020 - C-2
Guide to Global Payroll Management - 2020 - C-3
Guide to Global Payroll Management - 2020 - C-4
Guide to Global Payroll Management - 2020 - C-5
Guide to Global Payroll Management - 2020 - C-6
Guide to Global Payroll Management - 2020 - C-7
Guide to Global Payroll Management - 2020 - C-8
Guide to Global Payroll Management - 2020 - C-9
Guide to Global Payroll Management - 2020 - C-10
Guide to Global Payroll Management - 2020 - C-11
Guide to Global Payroll Management - 2020 - C-12
Guide to Global Payroll Management - 2020 - C-13
Guide to Global Payroll Management - 2020 - C-14
Guide to Global Payroll Management - 2020 - C-15
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