Overview

The EMPRNO (employer number) table (Admin > Tables > EMPRNO) in Umana holds your company's Canadian business registration number(s) and associated Canada Revenue Agency (CRA) account numbers.

A CRA payroll account number is the 9-digit Business number, followed by RP and a 4 digit account reference number.

You should create a separate 2-digit EMPRNO entry for each CRA payroll account number. Your business might have different account numbers if you have...

• Different provinces of taxation
• Different pay cycles (e.g. weekly vs semi-monthly)
• Different EI rates (see below)

Example

Suppose you have 2 business numbers [111222333 and 444555666].

• Company A, no. 111222333, has just account RP0001
• Company B, no. 444555666, has accounts RP0001, RP0002, RP0003.

Then you will have 4 entries in EMPRNO. You might code them

ID	Business#	Account	Used for
01	111222333	RP0001	Company A all employees
11	444555666	RP0001	Company B casual employees
12	444555666	RP0002	Company B permanent employees (reduced EI rate)
13	444555666	RP0003	Company B managers (monthly pay)

(I've skipped IDs 02, 03 in case some day company A gets additional CRA numbers.)

Usage

The Payroll account number is used for payroll deduction remittance payments, submitting of T4 and T4 Summary, on Records of employment, etc.

Each employee works for a single EMPRNO number in a given pay period.

The EMPRNO is assigned to each pay during the payroll calculation proess.

• based on the use-when rules you set up in your EMPRNO table.

• You can see what EMPRNO Umana was used for an employee's pay in their net pay detail window.

EI (Employment Insurance) employer rates

The employee contribution toward EI varies each year. The formula is in the annual DEDSTAT furnished annually by Umana.

The base employer contribution is 1.4 x employee-contribution, unless your offers an eligible Short Term Disability (STD) benefit...

• If your company offers an eligible Short Term Disability benefit your company can apply for a reduced employer Employment Insurance rate (Reduced EI rate).
• Employees that receive this benefit will have a different CRA reference number. Your EMPRNO use-when rule needs to be configured to put employees into the correct EMPRNO based on their eligibility for your STD benefit.

Since the employer rate (a multiple of the employee contribution) varies by EMPRNO, it is stored in the EMPRNO table.

The reduced rate is assigned by the CRA to each company individually, and can change each year.

Remember to update your EMPRNO table with your new reduced rate before calculating the first pay of the year. See Year-end.

T4 declarations

During a calendar year an employee might change status, and end up working for more than one CRA (EMPRNO) number during the year. They will need a separate T4 for each CRA number worked for during the year.

At year-end, you may need to manually adjust T4 boxes. You can do this in the employee's payroll info window (misc tab), or by importing an adjustment file.

• When entering or importing adjustments for employees with multiple T4s, you will need to specify which EMPRNO number they apply to.

Quebec

The province of Quebec also requires employers to apply for a source deduction registration number (ending in RSnnnn), a NEQ number (Quebec Enterprise number), and (for those that have the CARRA pension system) a CARRA number.

The source deduction registration number is used when paying source deductions to the Quebec government and filing year end tax forms and remittances (Releve 1 and Releve 1 summaries, etc).

These numbers are entered in the EMPRNO table in the Administration module on the Additional Info tab.

Since Quebec numbers do not vary by EI rate, you may end up having the same Quebec numbers on multiple EMPRNO records.

An employee who changes EI rate and works for two CRA numbers (and hence two EMPRNOs) during the year, will get two T4's for that year. But they will not get two Relevé1's.