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Administrator Guide
Last Updated: 2024-11-15
Audit PIER Exceptions

Audit PIER Exceptions

  • Complete at least 1 payroll for the year.
  • Security:
    Process: Year End (Reports) - CAN
     domain in the CAN Payroll functional area.
You can run the Pensionable and Insurable Earnings Review (PIER) exception reports to identify any contribution discrepancies to:
  • Canada Pension Plan (CPP)
  • Quebec Pension Plan (QPP)
  • Employment Insurance (EI)
  • Quebec Parental Insurance Plan (QPIP)
Adjusting these discrepancies before processing year end data helps you avoid a PIER listing from the Canada Revenue Agency requiring you to remit any balances due.
The reports also provide an option to verify the employer contributions to:
  • Canada Pension Plan
  • Employment Insurance
  • Quebec Pension Plan
  • Quebec Parental Employment Insurance
  1. Access the relevant report:
    Option Description
    PIER Exception Report - EI/QPIP
    This report displays EI and QPIP contributions for a worker per reference number.
    PIER Exception Report - CPP/QPP
    This report displays CPP and QPP contributions for a worker per reference number.
    PIER Exception Summary - CPP/QPP
    Use this report to:
    • Determine why a worker's Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) is over-or under-withheld.
    • Determine why they're exempt.
    This report groups information based on Company for CPP and QPP deductions and determines potential reasons for an exception. (transfer between CPP and QPP, CPP/QPP Exemptions, birth day events).
    PIER Exception Report - CPP2/QPP2
    Use this report to:
    • View details about a worker's contributions to the Canada Pension Plan - Second Contribution (CPP2) and Quebec Pension Plan - Second Contribution (QPP2).
    • View details about the employer's contributions to CPP2 and QPP2.
  2. Correct any exceptions.
  3. Rerun the report and repeat the verification and correction steps until the report displays no exceptions.