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HR Payroll and Benefits Overview

The University of Toronto is a large organization utilizing the services of a vast number of individuals. Effective management of this resource is critical to the University’s success.

The section provides an overview of financial guidelines relating to human resources and payroll, including tax implications. Since different departments are responsible for various issues and processes, we have provided links to those areas where appropriate.

To proceed directly to a particular topic, click on the appropriate link below:

Academic Administrative Procedures Manual
This manual, located on the Office of the Vice-President and Provost web site, covers topics such as: search and hiring; tenure and other reviews, promotions, leaves, appointments, etc. for academic staff.

Authorization and Delegation

Benefits Accounting
The Benefits Accounting page in the Services section of the Financial Services Department web site, provides current and previous standard benefit rates for the U of T.

Benefits and Pensions
The Benefits and Pensions page of the Human Resources and Equity web site covers matters of enrolment and coverage for health benefits, health insurance and pension plans.

Contacts

Employee vs Contractor / Taxation of Payments
This page covers the process involved in determining whether an individual should be considered an employee or an independent contractor, and the associated implications.

HRIS (Human Resources Information System)
The HRIS documentation page of EAST has many links to useful information, including: the HRIS team, Annual Salary Increase Processing, Annual HRIS Records Clean-up, Forms, HRIS Documentation, HRIS Reference Tools, and contact information.

Human Resources and Equity web site
The Human Resources and Equity web site provides support for areas such as: staff planning and development; work/life support, equity of U of T, labour relations and environmental and occupational health and safety.

Moving Expenses

Payroll (Human Resources and Equity web site)
The Payroll page of the Human Resources and Equity web site covers tax slip information, payroll savings program, payroll forms, taxation, Canada pension plan, employment insurance, payroll schedules, employee self-service, etc.

Payroll and the HST

Personal Expense Reimbursement Allowance (PERA), also known as EXP-UTFA

Policies and Guidelines

Salary Administration – Academic Staff
The Academic Administrative Procedures Manual is located on the Office of the Vice-President and Provost web site, and covers salary administration topics for academics

Salary Administration – Non-Academic Staff
The Human Resources and Equity web site provides support for salary administration for professional, managerial, administrative, technical, and trade and services staff.

Authorization and Delegation

Fundamental to good financial control is proper authorization of transactions. Generally, payroll payments require at least two signatures -an initiator (staff member’s supervisor) and an approver (initiator’s supervisor).

The Initiator

  • ensures that the transaction is accurate and complete and in compliance with established University practice/policy
  • is independent of the person approving the transaction

The Approver

  • independent of the person initiating the transaction
  • exercises authority only as prescribed under his/her the general scope of authority

Cross-appointments
When a payroll transaction involves an appointment that is held in another department as well as the home department, it is the home department which ensures the forms are completed and properly signed.

Delegation of Authority

See the section on Delegation of Authority for detailed requirements.

 

Policies and Guidelines

The University has an extensive set of policies governing the management of appointed staff. These are contained in the various manuals and agreements listed below:

Policies / Guidelines maintained by the Office of the Vice-President and Provost :

Policies / Guidelines maintained by the Office of the Vice-President, Human Resources and Equity :

The University is responsible for appropriate reporting of payments to individuals for services and, where required, for making deductions from the individual’s gross pay and remitting the deductions, as well as any University share of the related costs, to the Canada Revenue Agency (CRA). The Employee versus Contractor / Taxation of Payments section provides a summary of key points in this area.

Contacts

Human Resources and Equity plays an important role in assisting departments with the management of staff who have part-time or full-time appointments.

Your initial point of contact is normally staff at your divisional human resources office .

You also have access to a listing of telephone and email contacts for the various departments within the Office of the Vice-President, Human Resources and Equity .

Last revision March 2012