Study Guide

Objective

Students can handle a company's payroll and payroll records with the application of current legislation and collective agreements.

Content

Payroll
Legislation
Collective agreements
Reporting to authorities

Qualifications

Basics of Accounting
Labour Law
Basics of Tax Law

Assessment criteria, satisfactory (1)

Student understands the meaning of payroll accounting and knows its role in the general ledger.
Student knows the legislation linked to payroll administration and also understands the impact of the collective agreements.
Student can use a payroll software to perform simplier calculations.

Assessment criteria, good (3)

Student can perform the company´s payroll administration and transfer it to the general ledger.
Student can explain the legislation linked to payroll administration and also understands the impact of the collective agreements
Student can use a payroll software to perform calculations and understands the meaning of the income register.

Assessment criteria, excellent (5)

Student can independently perform the company´s payroll administration and transfer it to the general ledger.
Student can independently explain the legislation linked to payroll administration and understands the impact of the collective agreements. Student can independently perform payroll calculations and knows how for example the Holiday Act affects these calculations.
Student can use a payroll software to perform more difficult calculations and can use the income register.

Materials

Current legislation and collective agreements, for more literature see in current courseplan