| Employee | Date | Debit | Credit | |
| Dec 03, 2024 | Wages Expense | 0.00 | ||
| CPP Payable | 0.00 | |||
| EI Payable | 0.00 | |||
| Employee Income Taxes Payable | 0.00 | |||
| Salaries Payable | 0.00 | |||
| Note: | To record the employee payroll taxes. | |||
| Employer | Date | Debit | Credit | |
| Dec 03, 2024 | EI Expense | 0.00 | ||
| CPP Expense | 0.00 | |||
| EI Payable | 0.00 | |||
| CPP Payable | 0.00 | |||
| Note: | To record the employer's payroll taxes. | |||
| Remittance | Date | Debit | Credit | |
| Dec 03, 2024 | EI Payable | 0.00 | ||
| Employee's Income Taxes Payable | 0.00 | |||
| CPP Payable | 0.00 | |||
| Cash | 0.00 | |||
| Note: | To record the remittance of payroll liabilities to the Receiver General for Canada. | |||