Salary calculation and personal taxation (5 cr)
Code: AV00CW49-3003
General information
- Timing
- 02.09.2019 - 10.11.2019
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Vanha_Open UAS and Continuing Education (vanhettu)
- Campus
- Mikkeli Campus
- Ecampus
- Teaching languages
- Finnish
- Degree programmes
- Degree Programme in Business Management
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
Assessment criteria, satisfactory (1)
53-64% 2
41-52% 1
Assessment criteria, good (3)
77-88% 4
65-76% 3
Assessment criteria, excellent (5)
89-100% 5