Pensionable and Insurable Earnings Review (PIER)
Use
The Pensionable and Insurable Earnings Review Report (PIER) performs an accuracy check on employer and employee Canada Pension Plan/Quebec Pension Plan (CPP/QPP) contributions and Employment Insurance (EI) premiums. If shortages or overpayments exist in these areas, the generated report highlights these. This report only detects deficiencies and overpayments that were entered in SAP Payroll; it will not find deficiencies or overpayments that were entered in a legacy system.
Features
As delivered, SAP Payroll ensures balanced and accurate remittance of statutory deductions. However, customers who opt to calculate employee payments manually may incur deficiencies or overpayments. Consequently, SAP provides the Payroll Results Adjustment Infotype (Infotype 0221) to enter these manual payments into the employee's payroll results, including gross, statutory deductions and net amounts.
When you create an adjustment with Infotype 0221 and run a retrocalculation, the SAP Payroll Driver calculates how much the employee and employer should have contributed for CPP/QPP and EI. The system compares these amounts to the actual contributions entered in Infotype 0221 and stores them. Differences are cumulated in the Payroll Results File Table TCRT in six technical wage types. These technical wage types are:
The system only performs this calculation and creates these wage types for regular Infotype 0221 records (subtype space) and for adjustments with tax calculation (subtype YAWA). No calculation is performed for adjustments without tax calculation (subtype YANA).
When you run the PIER Report, the system reads the values of these six technical wage types in the TCRT to see if any deficiencies/overpayments exist. It then compares these amounts to the actual total contributions made year-to-date.
These special wage types are not cleared from the payroll cluster even after the maximum contribution amounts have been reached for the employee. This means that an employee's cluster results and the output of the PIER Report will not always match (i.e. the employee will still have 'deficiency' wage types in the cluster, although no deficiency exists).
Activities
The PIER Report should be run periodically throughout the year to determine whether deficiencies or overpayments in CPP/QPP contributions or EI premiums.
To access the program from the Payroll Canada menu, choose Subsequent activities ® Period-independent ® Reporting ® P.I.E.R. report.
See also:
Payroll Results Adjustment Infotype (Infotype 0221)