Study Guide

Objectives

The course deepens the student's knowledge of payroll on the basis of legislation and some collective agreements. In addition, various practical salary calculation situations and methods of remuneration are explored.

The student:
- manages the calculation of an employee's salary in the manner prescribed by different laws
- knows the reporting obligations of different authorities related to payroll
- is able to take into account the effects of entrepreneurial status in payroll
- is able to interpret and apply the provisions of different collective agreements in practical payroll situations
- is able to calculate wages with the help of payroll software
- is familiar with the tax treatment of different ways of rewarding employees.

Content

Calculation of pay in various practical situations (overtime, holiday pay, sick pay, etc.) and related exercises
Notifications by authorities related to payroll calculation
Calculation of the salary of a person in an entrepreneurial position Different means of employee remuneration and their tax treatment Use of payroll software Comparison of regulations affecting the payroll calculation of collective agreements.

Assessment criteria, satisfactory (1-2)

The student is able to calculate the amount of pay to be paid to the employee in normal situations. The student recognizes special situations related to payroll and is able to search for related information in key data sources. They are familiar with the methods of remuneration and are able to use payroll software in accordance with the instructions.

Assessment criteria, good (3-4)

The student also recognizes non-standard payroll situations and is able to calculate the employee's salary in these situations. When instructed in special situations, they are able to search for information from different data sources and are able to apply this information in practical payroll situations. They are familiar with reward methods and are able to apply them in practice. The student is also able to use payroll software in similar situations.

Assessment criteria, excellent (5)

The student understands where the salary to be paid to the employee is determined both in normal situations and in various special situations. They are able to search for information affecting payroll from different data sources and are able to apply this information in a diverse manner in different payroll situations. He/she is able to utilize payroll software in a variety of ways to help with payroll. They are able to act responsibly in the work community and are also able to develop practices related to pay and payroll in the work community.