Salary Calculation and Personell TaxLaajuus (5 cr)

Objective

The students gain the basic skills for payroll administration and wage tax. They know the most central legislation regarding employment and payroll calculation and are able to apply it in practice. They are able to follow ethical rules and requirements conserning  wage accounting.

Content

Witch effect on taxation of earned income and how deductions made from the salary? How salary is formed in different situations and how salaries are processed  in payroll administration?

Qualifications

No previous studies required.

Assessment criteria, good (3)

a) Students can use professional vocabulary and concepts in an expert way in different situations. b) Students can justify their information sources in a versatile and critical way c) Students are able to work as a member of professional team g) Students can apply critically the ethical principles of their professional field in different situations