Discrepancies on the Year End Review (PIER) Report

• The employee wasn’t employed for the entire year
• The number of payroll cheques issued to the employee isn’t equal to the number of pay periods
• EI insurable earnings were back-calculated from an incorrect EI deduction amount
• Year-to-date payroll amounts weren’t entered correctly

 NOTE: PIER is only designed 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 only valid when you've finished entering payroll for the year and the number of paycheques equals to the number of pay periods the employee is set to.

To check pay periods:

1. Go to the employee Records.
2. Open 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 should only be used for employees who worked a full calendar year.

The number of paycheques don'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 as you haven't issues all the paycheques

EI or CPP is Over/ Under

• If it's not the end of the year EI or CPP won't be correct on the PIER as all paycheques haven't been issued
• If you want 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 find out what caused the discrepancies and make corrections

Why is my EI insurable earning not matching the gross earned?

Pensionable and insurable earnings review (PIER)
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/cpp-rpc/pr-eng.html