Staffing

Staffingbsl_erin2023-01-31T13:15:51-05:00

Recruiting

Write effective job descriptions and postings

The Canadian business landscape is being reshaped by large-scale demographic changes a BDC study shows.

As baby boomers retire, fewer people are entering the workforce to replace those who are leaving. This is making it harder for business owners to hire skilled workers.

In this context, positioning yourself as an employer of choice is more important than ever. Part of this process includes making a good first impression by writing compelling job postings that will attract the most qualified candidates to your business.

Start by developing clear job descriptions

The first step to creating an effective job posting is developing a clear job description. A complete job description contains a title for the job or work assignment, and the following information:

Work outcomes—What is the employee expected to produce, or what tasks is the employee expected to perform?)
Work processes—How is the work to be done, and with whom does the employee work
The equipment or tools to be used
The work environment
Employee requirements—The skills, knowledge, abilities and other attributes the employee needs to perform the work

Job descriptions have many uses

Job descriptions are very useful tools within your company. They’re useful for identifying different-level jobs and charting a logical employee progression from one job to another (when you are developing career paths within your company). They can also help you evaluate the worth of job (assessing the salary range of the position) and identify job hazards or risks.

Other uses of job descriptions include:

Assessing the organization of the work or work flow
Creating advertising for the job vacancy
Testing the qualifications of applicants to the position
Developing staff training objectives and content
Appraising your employee’s performance

Developing a job description

To develop a job description, you can use observation; interviews with the incumbent or with key people within the company; and questionnaires (when interviewing is not possible).

Make thorough notes, then sit down and write a draft job description. Review it, edit it and try to cut it down to no more than three pages. Most job descriptions are one to two pages. Circulate the job description to the person already in that role (if there is one) and to key people in the company. Ask them if they think it is an accurate description of the job and modify accordingly.

5 things to include in a job posting

Once you are satisfied that it is complete and accurate, you are ready to write a job posting based on the job description.

An effective job posting has five parts:

1. Job title

Put the title of the job in bold. Make sure the job title is understood by everyone in your industry, and try to avoid using a job title that is unique to your own company.

2. Company description

Write a short “lead” paragraph at the beginning of the ad to tell the reader why you are a good company to work for. You might include your values, mission or vision. Has your company won an award recently? Is it recognized as an excellent place to work? Blow your own horn!

3. A summary of the role and expectations

Describe the responsibilities of the role. Summarize the most important parts of the job description: The handful of tasks that are most important and have to be successfully carried out.

4. A list of the most important qualifications required

Before you write this section, ask yourself and other key people in your company: “Who is our ideal candidate?” Collect these attributes and qualifications, check them against the job description you have prepared and list them in priority order. You won’t have room to list them all, so just list the most important qualifications.

5. How to apply for the job

Clearly state in the posting how applicants can apply for the job. State what items you want to receive (such as a resume, references or other relevant documents), whether you want people to apply in person, via a specific web portal or by email. If you don’t want phone calls, clearly state: “No phone calls please,” in the ad. Give a deadline date and time by which you want to receive the documents.

Reference: BDC.ca

Payroll

The basics of employer payroll deductions

You pay salaries, bonuses, commissions, vacation pay or tips to your employees. You
offer them certain taxable benefits, such as personal use of a vehicle or allowances. You are also required to
withhold and remit payroll deductions.

Employers are responsible for deducting the following four amounts:

the Canada Pension Plan contribution
the Employment Insurance premium
federal income tax
provincial and territorial income tax

Employers must remit these deductions to the Canada Revenue Agency (CRA), in
addition to their portion of the Canada Pension Plan and Employment Insurance contributions.

You may also be required to make other payroll deductions, such as contributions to
a private pension plan or union dues. However, those deductions, which are based on previously negotiated
contracts and work conditions, are not remitted to the government.

Payroll deduction amounts depend on the province or territory of employment

While federal income tax is the same across Canada, provincial and territorial
tax rates vary.

It is therefore important to determine an employee’s province or territory of
employment to ensure you are deducting the right amounts. For example, if your employee lives in Ontario
but works at your New Brunswick facility, you must use the payroll deduction tables for New Brunswick.

You can find the payroll deductions tables by province on the CRA website.

Steps for new employers

New employers must first open a payroll program account in order to remit deductions to the
CRA.

Next, the employer will have to ask the employee to provide his or her social
insurance number and complete Form TD1—Personal Tax Credits Returns.

Payroll deductions belong to the government, and the amounts collected must be
kept separate from the operating capital of your business. These amounts must not be included in assets
under liquidation, assignment, receivership or bankruptcy. It is strongly recommended that all amounts
withheld be deposited into a separate bank account until it’s time to remit them.

At the end of the year, you must file a summary of all employees’ income and
deductions. You must report each employee’s income and deductions on an appropriate T4 or T4A slip. You will provide two copies to your
employee, keep one for your records, and send a copy of the T4/T4A slips for all your employees to the
CRA. These must be received by the last day of February of the following year to avoid penalties.

How much do you have to deduct?

Payroll deductions are calculated for each pay period. To help you, the CRA website provides an online calculator that can be used to
calculate federal, provincial and territorial payroll deductions.

Maximum thresholds apply. For example, the employer’s maximum annual
Employment Insurance premium was $1,245.36 in 2021, except in Quebec, where the maximum was $930.08.

How often are deductions remitted to the governments?

The frequency of payments to the governments varies. Payments may be submitted
monthly (on the 15th day of the following month) or quarterly (on the 15th of January, April, July and
October). The employer can also make accelerated remittances, up to two or four times a month.

Do I have to withhold deductions if I pay myself a salary?

If the business is a sole proprietorship or partnership, deductions will not be
sent to the CRA via the payroll account. For these businesses, payments are made when the T1 income tax
and benefit return is filed, unless the sole proprietor or partner is required to pay by instalments.

For entrepreneurs employed by their incorporated business, their salary will be
treated as employment income and deductions will be required. If the entrepreneur controls more than 40%
of the common shares (with voting right), he or she is exempt from Employment Insurance premiums and will
not be entitled to Employment Insurance benefits. However, there are Employment Insurance special benefits for self-employed people.

What happens if you don’t make payroll deductions?

Employers who fail to withhold the required contribution amounts or to remit
the amounts they have deducted from their employees’ pay should beware.

The CRA could impose a penalty equal to 10% of the amount required for the
Canada Pension Plan, Employment Insurance or income tax that you should have withheld.

If you are subject to this penalty more than once in the same calendar year,
the CRA will charge a 20% penalty if the failure was voluntary or in circumstances that amount to gross
negligence. If an employer does not withhold deductions, or if it makes deductions but does not remit
them, it becomes liable for the amount that should have been remitted.

The CRA can go as far as taking legal action, such as garnishing your salary or
other sources of income or seizing and selling property.

You can find more information on this topic on the CRA website.
The CRA also offers a Liaison Officer service to help employers improve their understanding
of their payroll deduction and income tax obligations.