Employee Date Debit Credit
Sep 19, 2021 Wages Expense 52.00
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
Sep 19, 2021 EI Expense
CPP Expense 0.00
EI Payable
CPP Payable 0.00
Note: To record the employer's payroll taxes.
Remittance Date Debit Credit
Sep 19, 2021 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.