Discrepancies on the Year End Review (PIER) Report

Causes can include:

• The employee was not employed for the entire year, or was not eligible for CPP and EI deductions for the entire year.
• The employee's CPP deduction status was turned off during the year
• The number of payroll cheques issued to the employee is not equal to the number of pay periods
• The employee has paid CPP and QPP during the year
• EI insurable earnings was back-calculated from a incorrect EI deduction amount
• Year-to-date payroll amounts were not entered correctly in history mode.

• The PIER report should never be used for seasonal employees and should only be used for employees that worked a full calendar year
• The Over / Under values on a Sage 50 PIER report are only valid when you offer the number of paycheques to the number of pay-periods the employee is set to
• If the PIER report has a number '5' in the Notes column, the PIER report is not valid because the number of payroll cheques offered to the employee do not match what is setup in the employee record in the Income tab under Pay Periods Per Year:
  
  
• Comparing the value of (Total Gross Pay for the year - 3500 exemption) X 4.95 percent on CPP to the PIER report is only valid once you create the number of paycheques matching the number of pay-periods the employee is set to