If you have employees, it is highly recommended you have someone well-versed in payroll process your employees’ pay. There are many factors in payroll, including calculation of payroll deductions, vacation pay, how to treat time-off, properly filing ROEs, filing T4s at year-end, and many other complicating factors. Making mistakes in payroll can prove to be unforigiving, as employee may become upset if they are shortpaid, or CRA may penalize you for not remitting deductions on time, as an example.