Pensionable and insurable earnings review (PIER)

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What is a PIER

Every year, the Canada Revenue Agency (CRA) reviews the information on the T4 slips to ensure that the following amounts match:

Why the PIER is important

The CRA verifies the CPP and EI calculations so that your employee or their beneficiaries will receive the proper:

How are the results provided

If there are discrepancies between the required and reported amounts, the results are printed on a PIER listing. If you report electronically and report an employee number on the T4 slip, you can view the employee number on the PIER listing.

The PIER report includes:

What is the timeline for a PIER process

Timeline Steps in the PIER process
Day 1 Initial letter (PIER package) sent to you which requests a reply within 30 calendar days
Day 45 If you do not reply or make a payment in full, a notice of assessment is issued
Day 65 The CRA will issue amended T4s to you

What methods the CRA uses to send you the PIER notification

The PIER will be sent to you in one of the following methods:

How to respond to a PIER

You are not required to respond to the PIER if you agree with the CRA's calculations and you will be remitting (paying) the exact amount shown on the PIER by the deadline.

You are required to respond to the PIER if you do not agree with the CRA's calculations. You must respond by returning the PIER with any corrected information and an explanation. The response can be sent using one of the following:

What if you do not respond to the PIER

If you do not reply or make a payment in full by the reply date noted on the PIER, a notice of assessment will be issued to you. The notice of assessment will include applicable penalties or interest, or both.

In either situation, do not send amended T4 slips. The CRA will issue any amended slip to you.

Learn more on what happens if you remit (pay) late or you do not make a payment: When to remit (pay)

What are the payment methods

If you are using MyBA, you will have a Proceed to pay option in the PIER Overview section. This will allow you to do one of the following:

This payment option is not available in RAC.

Learn more: How to remit (pay)

What if adjustments are required on T4 slips

If adjustments are required on T4 slips due to a PIER, the CRA will prepare 2 copies of the amended T4 slip and forward them to you. One copy is for your records and one copy is for you to give to your employee.

What if you have multiple payroll accounts

If you have multiple payroll program account extensions, the CRA will compare all T4 information returns for your business number to verify the PIER information and will contact you if there are CPP or EI deficiencies.

If the CRA does not find any deficiencies, you will not be contacted.

Contact the CRA

If you have any questions, contact the PIER unit at your National Verification and Collection Centres (NVCC) as follows:

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