• The employee worked only part of the year
• The number of payroll cheques issued to the employee isn’t equal to the number of pay periods
• An incorrect EI deduction amount caused the back-calculation of EI insurance earnings
• Incorrect year-to-date payroll amounts were entered

 NOTE: PIER is exclusive for year-end review. If you need to check for payroll discrepancies during the year, use the Employee Detail report.

The Over/Under values on the report are valid only after entering all payroll for the year. The paycheques must match the employee's pay periods.

Check pay periods

1. Go to Payroll & Employees. 
2. Select Employees, View Employees.
3. Select the Income tab and verify that the Pay Periods Per Year are correct.

To check the number of paycheques issued

1. Go to Reports, Payroll, Employee.
2. Select Detail at the top.
3. Select the employees.
4. Check the box for show incomes, deductions...
5. Enter the desired date range, and click OK.
6. Verify that the number of paycheques issued matches the pay periods.

 NOTE:  The PIER report is only for employees who worked a full calendar year.

The number of paycheques doesn't match pay periods

• If you're doing a year-end review, contact a CPA or payroll specialist to do some payroll adjustments
• If it's not the end of the year, PIER won't be accurate until all the paycheques have been issued

EI or CPP is Over/Under

• If it's not the end of the year, EI or CPP will be incorrect on the PIER until all paycheques have been issued
• To check the accuracy of the year-to-date EI or CPP, visit the CRA website
• If it's the end of the year, review the Employee Detail report with an accountant to determine the cause of the discrepancies. Then make any corrections

Why is my EI insurable earning not matching the gross earned?
Pensionable and insurable earnings review (PIER)