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docs/build/simplepdf/index.html
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</p>
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<ul>
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<li class="toctree-l1">
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<a class="reference internal" href="#learning-outcomes">
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1. Learning Outcomes
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</a>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#recommended-course-material">
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2. Recommended Course Material
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</a>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#material-structure-overview">
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3. Material Structure Overview
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<a class="reference internal" href="#preface">
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1. PREFACE
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#learning-outcomes">
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1.1. Learning Outcomes
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#recommended-course-material">
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1.2. Recommended Course Material
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#material-structure-overview">
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1.3. Material Structure Overview
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#introduction">
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4. INTRODUCTION
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2. INTRODUCTION
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#payroll-legal-framework">
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4.1. Payroll Legal Framework
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2.1. Payroll Legal Framework
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#payroll-accounting">
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5. Payroll Accounting
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3. Payroll Accounting
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#journal-entries">
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5.1. Journal Entries
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3.1. Journal Entries
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#review-questions">
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6. REVIEW QUESTIONS
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4. REVIEW QUESTIONS
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#new-employee-information">
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6.1. New Employee Information
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4.1. New Employee Information
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#obnoarding-employee">
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7. OBNOARDING EMPLOYEE
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5. OBNOARDING EMPLOYEE
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#employment-standards-requirements">
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7.1. Employment Standards Requirements
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5.1. Employment Standards Requirements
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#internal-forms">
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7.2. Internal Forms
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5.2. Internal Forms
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
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7.3. Required Federal and Provincial/Territorial Forms
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5.3. Required Federal and Provincial/Territorial Forms
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#content-review-highlights">
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7.4. Content Review Highlights
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5.4. Content Review Highlights
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#review-questions-sample">
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7.5. Review Questions (Sample)
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5.5. Review Questions (Sample)
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#example-evaluations">
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7.6. Example Evaluations
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5.6. Example Evaluations
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#rates-for-2025">
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8. RATES FOR 2025
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6. RATES FOR 2025
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
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8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
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6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#cpp2-contribution-rates-maximums">
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8.2. CPP2 CONTRIBUTION RATES MAXIMUMS
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6.2. CPP2 CONTRIBUTION RATES MAXIMUMS
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#references">
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8.3. References
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6.3. References
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#references">
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9. REFERENCES
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7. REFERENCES
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</a>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#errors-and-errata">
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10. Errors and Errata
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8. Errors and Errata
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</a>
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</li>
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</ul>
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@@ -215,170 +222,178 @@
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<div class="toctree-wrapper compound">
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<span id="document-preface">
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</span>
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<p>
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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.
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</p>
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<p>
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Students will learn how to:
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</p>
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<ul class="simple">
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<li>
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<p>
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Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
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</p>
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</li>
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<li>
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<p>
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Identify and meet payroll-related obligations for businesses.
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</p>
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</li>
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<li>
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<p>
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Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
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</p>
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</li>
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<li>
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<p>
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Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
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</p>
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</li>
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<li>
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<p>
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Payroll’s responsibilities from hiring through to termination.
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</p>
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</li>
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<li>
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<p>
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Payroll compliance legislation in practical scenarios.
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</p>
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</li>
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<li>
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<p>
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Individual pay calculation process.
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</p>
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</li>
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</ul>
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<section id="learning-outcomes">
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<section id="preface">
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<h2>
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Learning Outcomes
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<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
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PREFACE
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<a class="headerlink" href="#preface" title="Link to this heading">
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¶
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</a>
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</h2>
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<p>
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The material of this study guide aim to make students to be be able to:
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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.
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</p>
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<p>
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Students will learn how to:
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</p>
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<ul class="simple">
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<li>
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<p>
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Calculate regular individual pay
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Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
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</p>
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</li>
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<li>
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<p>
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Calculate non-regular individual pay
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Identify and meet payroll-related obligations for businesses.
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</p>
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</li>
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<li>
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<p>
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Calculate termination payments
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Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
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</p>
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</li>
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<li>
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<p>
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Complete a Record of Employment (ROE)
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Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
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</p>
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</li>
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<li>
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<p>
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Apply federal and provincial legislation to payroll, including:
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Payroll’s responsibilities from hiring through to termination.
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</p>
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</li>
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<li>
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<p>
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Payroll compliance legislation in practical scenarios.
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</p>
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</li>
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<li>
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<p>
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Individual pay calculation process.
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</p>
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</li>
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</ul>
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<section id="learning-outcomes">
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<h3>
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Learning Outcomes
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<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
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¶
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</a>
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</h3>
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<p>
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The material of this study guide aim to make students to be be able to:
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</p>
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<ul class="simple">
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<li>
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<p>
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Calculate regular individual pay
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</p>
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</li>
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<li>
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<p>
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Calculate non-regular individual pay
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</p>
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</li>
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<li>
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<p>
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Calculate termination payments
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</p>
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</li>
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<li>
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<p>
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Complete a Record of Employment (ROE)
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</p>
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</li>
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<li>
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<p>
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Apply federal and provincial legislation to payroll, including:
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- The Canada Pension Plan Act
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- The Employment Insurance Act
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- The Income Tax Act
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- Employment Standards legislation
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- Workers’ Compensation Acts
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- Québec-specific legislation
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</p>
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</li>
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</ul>
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</section>
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<section id="recommended-course-material">
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<h2>
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Recommended Course Material
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<a class="headerlink" href="#recommended-course-material" title="Link to this heading">
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¶
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</a>
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</h2>
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</section>
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<section id="material-structure-overview">
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<h2>
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Material Structure Overview
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<a class="headerlink" href="#material-structure-overview" title="Link to this heading">
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¶
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</a>
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</h2>
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<ol class="arabic simple">
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<li>
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<p>
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Introduction to Canadian Payroll
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</p>
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</li>
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<li>
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<p>
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Labour and Employment Standards
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</p>
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</li>
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<li>
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<p>
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Accounting for Payroll
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</p>
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</li>
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<li>
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<p>
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Calculating Gross Pay
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</p>
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</li>
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<li>
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<p>
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Pensionable, Insurable, and Taxable Earnings
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</p>
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</li>
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<li>
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<p>
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Calculating Net Pay
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</p>
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</li>
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<li>
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<p>
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Calculating Employer’s Source Deduction Remittances
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</p>
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</li>
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<li>
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<p>
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Termination of Employment:
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</p>
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<ul class="simple">
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<li>
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<p>
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Record of Employment (ROE)
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</p>
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</li>
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<li>
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<p>
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Termination Payments
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</p>
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</li>
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<li>
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<p>
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Retirement Pay
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</p>
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</li>
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</ul>
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</li>
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</ol>
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<p>
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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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</p>
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</p>
|
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</li>
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</ul>
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</section>
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<section id="recommended-course-material">
|
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<h3>
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Recommended Course Material
|
||||
<a class="headerlink" href="#recommended-course-material" title="Link to this heading">
|
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¶
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</a>
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</h3>
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</section>
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<section id="material-structure-overview">
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<h3>
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||||
Material Structure Overview
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<a class="headerlink" href="#material-structure-overview" title="Link to this heading">
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¶
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</a>
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</h3>
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<ol class="arabic simple">
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<li>
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<p>
|
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Introduction to Canadian Payroll
|
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</p>
|
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</li>
|
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<li>
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<p>
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Labour and Employment Standards
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</p>
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</li>
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<li>
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<p>
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Accounting for Payroll
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</p>
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</li>
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<li>
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<p>
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Calculating Gross Pay
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</p>
|
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</li>
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<li>
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<p>
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Pensionable, Insurable, and Taxable Earnings
|
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</p>
|
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</li>
|
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<li>
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<p>
|
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Calculating Net Pay
|
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</p>
|
||||
</li>
|
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<li>
|
||||
<p>
|
||||
Calculating Employer’s Source Deduction Remittances
|
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</p>
|
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</li>
|
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<li>
|
||||
<p>
|
||||
Termination of Employment:
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||||
</p>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
Record of Employment (ROE)
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
Termination Payments
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
Retirement Pay
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
</ol>
|
||||
<p>
|
||||
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
|
||||
</p>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-introduction">
|
||||
</span>
|
||||
|
||||
Reference in New Issue
Block a user