Guide to Global Payroll Management - 2020 - 11-90

Guide to Global Payroll Management
There is no refund or CPP contributions or EI premiums for the employee or employer.
RQ REPORTING
There is no adjustment to a Quebec employee's employment income in the year when the
repayment of salary or wage occurs. The repayment of salary or wage will be reported as a
footnote on the employee's RL-1 slip using Code A-3.
There is no refund of QPP contributions or QPIP premiums for the employee or employer.

Repayment Summary
Amount to
repay
Gross

Adjust T4

Adjust RL-1

No - provide the
employee with
repayment letter

Report amount
in Footnote A-3

Refund C/QPP

Refund EI or
QPIP

No refund
amounts remain
pensionable

No refund
amounts remain
insurable

SALARY PAID IN ERROR
When a payment or an overpayment is made to
an employee who is not entitled to receive it, the
CRA will not consider this amount to be salary,
wages, or an advance. Do not include the
amount in the employee's income for the year it
is received.

Quick Tip 
Refer to the CPA's Salary Overpayments 
Payroll Best Practices Guidelines for 
additional details. 

OVERPAYMENT RECOVERED IN CURRENT YEAR

When an error is detected and repaid in the current tax year, the employee repays the net
overpayment and their YTD earnings and deductions are reduced to reflect the repayment. The
employer should adjust the next remittance to CRA to recover previously remitted amounts.
Legislative changes pertaining to salary overpayments were included in the Budget
Implementation Act, 2019, No. 1 (Bill C-97), which received royal assent on June 21, 2019.
The new policy extends the existing rules for overpayments recovered in the same year to
overpayments recovered within three calendar years (or where an agreement to repay has been
made within three years of the error) after the overpayment was made. This will allow
employees to repay the net amount of the overpayment, even if it was from a prior year.
To apply this new policy the following conditions must be met:
 The overpayment was made after 2015 as a result of an administrative, clerical or
system error
 The employer has not previously issued an amended T4 slip to reverse the gross
amount of the overpayment from earnings
 The employee has repaid the net overpayment, or an arrangement to repay the net
amount has been made between the employee and employer

11-90

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



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
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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
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Guide to Global Payroll Management - 2020 - 11-126
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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
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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
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