DTS is an online system that automates temporary duty (TDY) travel. It allows active duty Army, Army Reserve and Army National Guard members to create authorizations, book reservations, receive approval, generate payment vouchers, and direct payments to their.

Example 1 – annual insurable earnings are below the maximum

If Social Security overpays you and discovers its error, you will receive a notice of the overpayment. If you have a lawyer or nonlawyer representative, he or she will also be notified of the overpayment. In a nutshell, no. Legally, if a sum of money is accidentally paid into your bank or savings account and you know it doesn't belong to you, then you must pay it back. Why you cannot keep it Keeping any money wrongly credited to your account could lead to you being.

In 2019, your employee earned $36,000. One year later, after you issued the original 2019 T4 slip, you discover you overpaid them by $1,000 because of a system error. From the overpayment, you had deducted income tax of $100, CPP contributions of $51.00, and EI premiums of $16.20.

In 2020, your employee agrees to repay you the net amount of the salary overpayment. You should amend their 2019 T4 slip to reduce each of the following amounts by $1000: total employment income in box 14, CPP pensionable earnings in box 26, and EI insurable earnings in box 24. You should also reduce the amount of income taxes deducted in box 22 by $100 and the EI premiums in box 18 by $16.20. Do not adjust the amount of CPP contributions deducted in box 16.

You can reduce your next payroll remittance to the CRA by the $100 of income tax deducted on the salary overpayment, the $16.20 of EI premiums deducted on the salary overpayment, and your share of EI premiums of $22.68. You can ask us for a refund of your share of CPP contributions by filling out Form PD24 and sending it to us.

What Happens If You Fast

Example 2 – annual insurable earnings are above the maximum

In 2019, your employee earned $60,000. One year later, after you issued the original 2019 T4 slip, you discover you overpaid them by $10,000 because of a system error. In 2020, your employee agrees to repay you the net amount of the salary overpayment.

What Would Happen If I

You should amend their 2019 T4 slip to reduce the total employment income in box 14 by $10,000, CPP pensionable earnings in box 26 by $7,400 (maximum pensionable earnings of $57,400 minus corrected earnings of $50,000), and EI insurable earnings in box 24 by $3,100 (maximum insurable earnings of $53,100 minus corrected earnings of $50,000).

You should also reduce the amount of income taxes deducted in box 22 by $2,200 (the amount deducted on the salary overpayment of $10,000) and EI premiums in box 18 by $50.22 (the $3,100 difference between the maximum insurable earnings and the corrected earnings multiplied by the 1.62% employee EI premium rate).

Do not adjust the amount of CPP contributions deducted in box 16.

What Happens If You A

You can reduce your next payroll remittance to the CRA by the $2,200 of the income tax deducted on the salary overpayment, the $50.22 of EI premiums deducted on the salary overpayment, and your share of EI premiums of $70.31. You can ask us for a refund of your share of CPP contributions by filling out Form PD24 and sending it to us.