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 INTRODUCTION
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-Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
-
-Students will learn how 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.
-
-Learning Outcomes
-******************
-
-The material of this study guide aim to make students to be be able to:
-
-- 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
-
-Recommended Course Material
-****************************
-
-Material Structure Overview
-****************************
-
-1. Introduction to Canadian Payroll
-#. Labour and Employment Standards
-#. Accounting for Payroll
-#. Calculating Gross Pay
-#. Pensionable, Insurable, and Taxable Earnings
-#. Calculating Net Pay
-#. Calculating Employer's Source Deduction Remittances
-#. Termination of Employment:
-   - Record of Employment (ROE)
-   - Termination Payments
-   - Retirement Pay
-
-In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
-
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 Payroll Legal Framework
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