Study Guide

Objective

The student:
- masters the basic principles of payroll accounting
- is familiar with the laws, regulations and agreements that affect payroll administration
- is familiar with collective agreements and can apply collective agreements to payroll and wages
- can use payroll software to calculate salaries

Content

- payroll legislation
- collective agreement
- various types of wages and benefits
- statutory insurance in payroll administration
- national Incomes Register and its functions
- reimbursed expense
- calculation of holiday pay
- working hours
- calculation of wages in a financial system
- payroll accounting

Evaluation scale

H-5

Qualifications

- none