# 1. PREFACE

The material of this study guide aim to make students to be be able to:

- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.

- Identify and meet payroll-related obligations for businesses.

- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.

- Apply payroll procedures using computerized payroll software through practical, hands-on exercises.

- Payroll’s responsibilities from hiring through to termination.

- Payroll compliance legislation in practical scenarios.

- Individual pay calculation process.

- Calculate regular individual pay

- Calculate non-regular individual pay

- Calculate termination payments

- Complete a Record of Employment (ROE)

- Apply federal and provincial legislation to payroll, including:

  - The Canada Pension Plan Act

  - The Employment Insurance Act

  - The Income Tax Act

  - Employment Standards legislation

  - Workers’ Compensation Acts

  - Québec-specific legislation