This report provides the necessary information to prevent or respond to the PIER (Pensionable and Insurable Earnings Review) Report issued by the Canada Revenue Agency (CRA) and the Employee and Employer Contribution Report issued by the Revenu Quebec subsequent to the filing of year end slips.
| PIER Report | Provides information on those employees whose year to date CPP and/or EI deductions appear to be deficient (by more than one dollar) when compared with their year to date pensionable and/or insurable earnings. |
| Employee and Employer Contribution Report | Provides information on those employees whose year to date QPP and/or QPIP deduction appears to be deficient (by more than one dollar) when compared with their year to date pensionable and/or insurable earnings. This report also provides other information, such as negative balances, missing Social Insurance Numbers, and missing addresses, to ensure that year end slips are complete and accurate. |
The Year End Exception Report checks for any missing fields in your T4/T4A and RL-1/RL-2 reports.
T4/T4A Slips
Transmitter Number
Transmitter Type Indicator
Language of Communicate Indicator
Transmitter Name (line 1 only)
Transmitter City
Transmitter Province Code
Transmitter Postal Code
Contact Name
Contact Area Code
Contact Telephone Number
RL-1/RL-2 Slips
Taxation Year
Type of Package
Source of RL slips used
Transmitter Number
Name of Transmitter (line 1 only)
Address of Transmitter (line 1 only)
The Year End Exception report also includes messages for the following conditions:
RL-1 Employee Level Validation
Missing employee first name, last name, or address
Missing or invalid Social Insurance Number
Negative box/other information balance exists
Employee is exempt from QPP deductions
Employee turned 18 years of age during the reporting year
Employee was hired or fired during the reporting year
Employee address contains more than 30 characters
RL-2 Employee Level Validation
Missing employee first name, last name, or address
Missing or invalid Social Insurance Number
Negative box/other information balance exists
Missing source of employee income
Employee address contains more than 30 characters
RL-1/RL-2 Employer Level Validation
Missing or invalid transmitter number
Missing transmitter name, city, province, or postal code
Missing technical contact name, area code, phone number, or language
Missing or invalid Quebec Identification Number
Missing employer name, address line 1, city, province, and/or postal code
Missing accounting contact name or phone number
Missing taxation year
T4 and T4A Employer Level Validation
Missing or invalid payroll account number
Missing or invalid transmitter number
Missing transmitter name, city, province, or postal code
Missing transmitter contact name, area code, phone number, or language of communication indicator
Invalid Social Insurance Number for proprietor(s)
Missing summary contact name, area code, or phone number
Missing taxation year
T4 and T4A Employee Level Validation
Missing employee first name, last name, or address
Missing or invalid Social Insurance Number
Negative box/other information balance exists
Employee is exempt from CPP or EI deductions
Employee has CPP or EI deductions over the annual limit
Employee turned 18 or 70 years of age during the reporting year
Employee was hired, terminated, or on leave of absence during the reporting year
Employee lived in multiple provinces during the reporting year
Employee address contains more than 30 characters
Employee has a CPP Election Date
Employee has a CPP Revocation Date