Study Guide

Objective

Students will be able to calculate salaries according to regulations set out in the working time and annual holiday laws and can follow orders based on tax authority decisions concerning fringe benefits and the reimbursement of non-taxable travel expenses.

Content

Basis of salaries and how they are formed, payroll administration documents
Overtime, fringe benefits, reimbursement of non-taxable expenses
Annual holiday salary, holiday pay, holiday bonus
Case task

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

The students are able to calculate independently either manually or using software, salaries in line with work time legislation and annual holiday regulations taking into account tax authority regulations concerning fringe benefits and tax-free travel expenses reimbursement.

Assessment criteria, good (3)

The students are able to apply payroll calculation principles to calculate salary manually or using software. They are able to use working time legislation and the annual holiday act. They are able to enforce the regulations of tax authority decisions concerning fringe benefits and tax-free travel expenses reimbursement.

Arviointikriteerit, tyydyttävä (1)

The students are able to calculate salaries manually and using software with supervision. They are able to apply work time law and annual holiday law regulations in payroll calculation. They know the tax authority's regulations concerning fringe benefits and tax-free travel expenses reimbursement and can make use of them with supervision.

Objective

Students will be able to calculate salaries according to regulations set out in the working time and annual holiday laws and can follow orders based on tax authority decisions concerning fringe benefits and the reimbursement of non-taxable travel expenses.

Content

Basis of salaries and how they are formed, payroll administration documents
Overtime, fringe benefits, reimbursement of non-taxable expenses
Annual holiday salary, holiday pay, holiday bonus
Case task

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

The students are able to calculate independently either manually or using software, salaries in line with work time legislation and annual holiday regulations taking into account tax authority regulations concerning fringe benefits and tax-free travel expenses reimbursement.

Assessment criteria, good (3)

The students are able to apply payroll calculation principles to calculate salary manually or using software. They are able to use working time legislation and the annual holiday act. They are able to enforce the regulations of tax authority decisions concerning fringe benefits and tax-free travel expenses reimbursement.

Arviointikriteerit, tyydyttävä (1)

The students are able to calculate salaries manually and using software with supervision. They are able to apply work time law and annual holiday law regulations in payroll calculation. They know the tax authority's regulations concerning fringe benefits and tax-free travel expenses reimbursement and can make use of them with supervision.

Objective

Students will be able to calculate salaries according to regulations set out in the working time and annual holiday laws and can follow orders based on tax authority decisions concerning fringe benefits and the reimbursement of non-taxable travel expenses.

Content

Basis of salaries and how they are formed, payroll administration documents
Overtime, fringe benefits, reimbursement of non-taxable expenses
Annual holiday salary, holiday pay, holiday bonus
Case task

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

The students are able to calculate independently either manually or using software, salaries in line with work time legislation and annual holiday regulations taking into account tax authority regulations concerning fringe benefits and tax-free travel expenses reimbursement.

Assessment criteria, good (3)

The students are able to apply payroll calculation principles to calculate salary manually or using software. They are able to use working time legislation and the annual holiday act. They are able to enforce the regulations of tax authority decisions concerning fringe benefits and tax-free travel expenses reimbursement.

Arviointikriteerit, tyydyttävä (1)

The students are able to calculate salaries manually and using software with supervision. They are able to apply work time law and annual holiday law regulations in payroll calculation. They know the tax authority's regulations concerning fringe benefits and tax-free travel expenses reimbursement and can make use of them with supervision.

Objective

Students will be able to calculate salaries according to regulations set out in the working time and annual holiday laws and can follow orders based on tax authority decisions concerning fringe benefits and the reimbursement of non-taxable travel expenses.

Content

Basis of salaries and how they are formed, payroll administration documents
Overtime, fringe benefits, reimbursement of non-taxable expenses
Annual holiday salary, holiday pay, holiday bonus
Case task

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

The students are able to calculate independently either manually or using software, salaries in line with work time legislation and annual holiday regulations taking into account tax authority regulations concerning fringe benefits and tax-free travel expenses reimbursement.

Assessment criteria, good (3)

The students are able to apply payroll calculation principles to calculate salary manually or using software. They are able to use working time legislation and the annual holiday act. They are able to enforce the regulations of tax authority decisions concerning fringe benefits and tax-free travel expenses reimbursement.

Arviointikriteerit, tyydyttävä (1)

The students are able to calculate salaries manually and using software with supervision. They are able to apply work time law and annual holiday law regulations in payroll calculation. They know the tax authority's regulations concerning fringe benefits and tax-free travel expenses reimbursement and can make use of them with supervision.

Objective

Students will be able to calculate salaries according to regulations set out in the working time and annual holiday laws and can follow orders based on tax authority decisions concerning fringe benefits and the reimbursement of non-taxable travel expenses.

Content

Basis of salaries and how they are formed, payroll administration documents
Overtime, fringe benefits, reimbursement of non-taxable expenses
Annual holiday salary, holiday pay, holiday bonus
Case task

Location and time

Toteutusaika kevät 2022

Materials

Syvänperä, Turunen, Palkkavuosi 2017, Edita.
Palkanlaskenta käytännönläheisesti 2020, tekijät K. Mattinen, C. Orlando ja K. Parnila. Kauppakamari.
Moodle-oppimisympäristö

Teaching methods

Opintojakso suoritetaan lähiopetuksena.

Exam schedules

Tenttiaika päätetään opintojakson alkaessa. Uusintatentit uusintatenttipäivinä kaksi kertaa.

Completion alternatives

Verkko-opinnot

Student workload

80 opiskelijan työtuntia.

Content scheduling

Palkkausperusteet, palkkahallinnon asiakirjat
Ylityöt, luontoisedut, verottomat kustannusten korvaukset
Vuosilomapalkka, lomakorvaus, lomaraha
Case-tehtävä
Kuvataan tarkemmin Moodlen oppimisympäristössä

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

The students are able to calculate independently either manually or using software, salaries in line with work time legislation and annual holiday regulations taking into account tax authority regulations concerning fringe benefits and tax-free travel expenses reimbursement.

Assessment criteria, good (3)

The students are able to apply payroll calculation principles to calculate salary manually or using software. They are able to use working time legislation and the annual holiday act. They are able to enforce the regulations of tax authority decisions concerning fringe benefits and tax-free travel expenses reimbursement.

Arviointikriteerit, tyydyttävä (1)

The students are able to calculate salaries manually and using software with supervision. They are able to apply work time law and annual holiday law regulations in payroll calculation. They know the tax authority's regulations concerning fringe benefits and tax-free travel expenses reimbursement and can make use of them with supervision.

Assessment methods and criteria

Tentti 0-5
TES-tehtävä hyväksytty/hylätty

Toteutuksen arviointikriteerit, kiitettävä (5)

Opiskelija osaa laskea itsenäisesti palkkoja työaikalain ja vuosilomalain määräysten mukaisesti huomioiden verohallinnon määräykset luontoiseduista ja verottomista matkakustannusten korvauksista.

Toteutuksen arviointikriteerit, hyvä (3-4)

Opiskelija osaa käyttää palkanlaskennan perusperiaatteita. Hän osaa käyttää työaikalakia ja vuosilomalakia määräysten mukaisesti.
Opiskelija osaa soveltaa verohallinnon päätösten määräyksiä luontoiseduista ja verottomista matkakustannusten korvauksista.

Toteutuksen arviointikriteerit, tyydyttävä (1-2)

Opiskelija osaa ohjatusti laskea palkkoja.
Opiskelija osaa ohjatusti soveltaa palkanlaskennassa työaikalain ja vuosilomalain määräyksiä.
Opiskelija tietää verohallinnon määräyksistä luontoiseduista ja verottomista matkakustannusten korvauksista ja osaa ohjatusti käyttää niitä.