Payroll Administration (3 cr)

Evaluation scale

0 - 5

Content scheduling

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

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.

Execution methods

Contact teaching: the implementation is described in the implementation plan
Independent study possible
AHOT-procedure possible

Accomplishment methods

An exam and returnable assignment

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.

Assessment criteria, satisfactory (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 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.

Assessment criteria, excellent (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.