Payroll ComputationLaajuus (3 cr)

Objective

At the end of the study unit, the student will be able to
- carry out basic activities of payroll computation
- use some examples of payroll software

Content

the basics of payroll computation
income taxation
fringe benefits
tax-exempt
allowances
working time
payment in lieu of holiday
employer’s payments
practical exercises using excel and computerised payroll systems