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:caption: Table of Contents:
:numbered:
preface
introduction
payroll_accounting
review_questions

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INTRODUCTION
############
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.
***********************
Payroll Legal Framework
***********************

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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.