Payroll administrationLaajuus (5 cr)

Objective

You demonstrate your know-how in the basics of wage determination, taxation of earned income and taxation of earnings.
You can compute the wages of employees as well as the compensation for expenses by applying the laws and regulations in force.
You can act in accordance with the information security requirements 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 payroll computation?
How does the right to holiday accrue?
What factors affect the taxability of earned income and earnings? 

Materials

Accounting and Business taxation studies

Accomplishment methods

Students can
a. use professional vocabulary in different situations. 
b. justify the use of information sources in a critical way. 
e. choose appropriate models and methods. 
g. apply the principles of payroll ethics.