In addition to the approximately $9.9 billion in employer costs related to compliance activities, there is a cost for activities directly related to additional work required as a result of non-compliance (actual or perceived).
The report quantifies the approximate cost of these additional resource activities borne by employers to be $1.7 billion, or 14 per cent of the total cost of compliance.
These additional activities include:
- Responding to payroll-related information requests from the CRA
- Facilitating payroll audits
- Processing trust exam notifications
- Conducting Pensionable and Insurable Earnings Reviews (PIERs)
- Meeting provincially regulated payroll obligations such as employer health and post-secondary education taxes and levies, as well as Workers’ Compensation Board requirements