Study Guide

Objectives (course unit)

Student
- knows how the terms of employment are determined
- is familiar with the essential rights and obligations arising from the employment relationship between the employer and the employee and the possible consequences of their infringement;
- knows how the employment contract is terminated and what grounds are required for termination.
- is able to calculate the amount of wages withheld from the employee's tax and the deductions from the wages withheld from the tax withheld
- is familiar with the basis for calculating fringe benefits and the basis for reimbursement of tax-exempt travel expenses;
- is able to calculate overtime pay on the basis of the Working Hours Act and holiday pay according to the Annual Holidays Act.

Content (course unit)

What is the significance of laws, collective agreements and employment contracts in the stating of the terms of employment?
What are the main obligations arising from an employee's employment relationship and how are they regulated?
What are the main obligations arising from the employer's employment relationship and how have they been regulated?
What can be the result of breaches of the employee's/employer's key obligations?
How do terminations and terminations differ and on what grounds can they be implemented?
What different forms of pay can be used?
How is the amount of tax withheld from wages calculated?
What other deductions from wages are made in addition to withholding tax?
What are fringe benefits and how are they dealt with in payroll?
What kind of compensation must the employee be paid for work that exceeds normal working hours?
What are reimbursements of travel expenses and how are the amounts of compensation determined?

Assessment criteria, satisfactory (1-2) (course unit)

The students know the basic concepts related to employment relationships and payroll. The student knows the key obligations of the employee and the employer and the consequences of violating them. The student mainly knows how to determine the wages paid to the employee.

Assessment criteria, good (3-4) (course unit)

The student masters the basic concepts related to employment relationships and payroll, key regulations and key procedures for payroll. The student is familiar with the employee's and the employer's key obligations and the consequences of breaking them. The student knows how the wages paid to the employee are determined. The student is also able to apply information related to the topics and provide justifications for the solutions he or she proposes.

Assessment criteria, excellent (5) (course unit)

The student knows the basic concepts and key provisions related to the employment relationship, as well as the key obligations of the employee and the employer and the consequences of breaking them excellently. They are able to search for information and apply it to practical problems and to justify comprehensively the solutions they have presented.
The student understands payroll as a whole and knows the related concepts and key procedures excellently. The student understands how the wages paid to the employee are determined and, if necessary, can also look for information and solutions for practical calculation situations.

Assessment criteria, pass/fail (course unit)

The student has not demonstrated his/her competence in this manner indicated by the objectives of the course.

Assessment scale

0-5