Salary calculation and personal taxation (5 cr)
Code: AV00EA74-3001
General information
Enrollment
16.12.2019 - 10.01.2020
Timing
20.01.2020 - 26.04.2020
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Open UAS and Continuing Education
Campus
Ecampus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business Management
Teachers
- Taru Matilainen
Teacher in charge
Taru Matilainen
Objective
Students can demonstrate their know-how in the basics of the determination of wages and the taxation of earned income as well as the taxation of earnings.
Students can compute the wages of employees as well as the compensation for expenses by applying the laws and regulations in force.
Students can act in the way required by the information security related to payroll administration.
Content
How does the legislation guide payroll administration?
What are the employer’s obligations towards an employee?
How are different wage items handled in a payroll computation? How does the right to holiday accrue?
What factors affect the taxability of earned income and earnings?
Evaluation scale
1-5