Salary calculation and personal taxation (5 cr)
Code: AV00EA74-3001
General information
- Enrollment
-
16.12.2019 - 10.01.2020
Registration for the implementation has ended.
- Timing
-
20.01.2020 - 26.04.2020
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
- 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
a. Osaat käyttää asiantuntevasti palkanlaskentaan ja henkilöverotukseen liittyviä ammattikäsitteitä.
b. Osaat arvioida käyttämiäsi tietolähteitä kriittisesti.
e. Osaat soveltaa alan menetelmiä, ohjelmistoja ja tekniikoita sekä perustella niiden käyttöä.
g. Osaat soveltaa oman alan eettisiä periaatteita palkanlaskennassa ja henkilöverotuksessa.
Course material
Palkanlaskenta (Söderström/Stenbacka) 2018 tai uudempi
Palkkavuosi (Syvänperä jne.) 2017 tai uudempi
Evaluation scale
1-5